REGISTERED NUMBER: SC735775 (Scotland)

Unaudited Financial Statements for the Year Ended 30 April 2025

for

MR DUN INVERURIE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D C Tough

D M Walker

D W Wiseman

REGISTERED OFFICE:

5 Carden Place

Aberdeen

AB10 1UT

REGISTERED NUMBER:

SC735775 (Scotland)

FIXED ASSETS

Tangible assets

4

30,465

22,384

Investments

5

12,050

-

42,515

22,384

CURRENT ASSETS

Stocks

2,035

3,361

Debtors

6

13,365

9,698

Cash at bank

63,601

65,526

79,001

78,585

CREDITORS

Amounts falling due within one year

7

49,597

41,167

NET CURRENT ASSETS

29,404

37,418

TOTAL ASSETS LESS CURRENT LIABILITIES

71,919

59,802

PROVISIONS FOR LIABILITIES

7,616

-

NET ASSETS

64,303

59,802

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

64,203

59,702

64,303

59,802

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 31 October 2025 and were signed on its behalf by:

D W Wiseman - Director

1.	STATUTORY INFORMATION

Mr Dun Inverurie Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

Straight line over 4 years

Plant and machinery

-

Straight line over 4 years

Computer equipment

-

Straight line over 4 years

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

to

Plant and

Computer

property

machinery

equipment

Totals

£

£

£

£

COST

At 1 May 2024

19,214

10,615

285

30,114

Additions

14,547

4,667

-

19,214

At 30 April 2025

33,761

15,282

285

49,328

DEPRECIATION

At 1 May 2024

5,134

2,578

18

7,730

Charge for year

7,280

3,782

71

11,133

At 30 April 2025

12,414

6,360

89

18,863

NET BOOK VALUE

At 30 April 2025

21,347

8,922

196

30,465

At 30 April 2024

14,080

8,037

267

22,384

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

Additions

13,000

Impairments

(950

)

At 30 April 2025

12,050

NET BOOK VALUE

At 30 April 2025

12,050

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

3,338

867

Amounts owed by participating interests

9,435

7,906

Other debtors

592

925

13,365

9,698

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

287

2,400

Amounts owed to participating interests

3,713

2,766

Taxation and social security

37,996

29,053

Other creditors

7,601

6,948

49,597

41,167

8.	ULTIMATE CONTROLLING PARTY

The controlling party is the directors.