DUNALLAN HOMES LTD.

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: SC173524

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		448		510

			448		510
CURRENT ASSETS
Cash at bank and in hand		44,566		80,415

		44,566		80,415
Creditors: Amounts Falling Due Within One Year	5	(1,046 )		(2,248 )

NET CURRENT ASSETS (LIABILITIES)			43,520		78,167

TOTAL ASSETS LESS CURRENT LIABILITIES			43,968		78,677

NET ASSETS			43,968		78,677

CAPITAL AND RESERVES
Called up share capital	6		100		100
Profit and Loss Account			43,868		78,577

SHAREHOLDERS' FUNDS			43,968		78,677

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Robert Scott

Director

28/12/2025

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

DUNALLAN HOMES LTD. is a private company, limited by shares, incorporated in Scotland, registered number SC173524 . The registered office is St Leonards Place, Dunfermline, Fife, KY11 3AS.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

2.2. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	No depreciation charged
Plant & Machinery	25% Reducing balance

2.3. Taxation

Income tax expense represents the sum of the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Total
	£	£	£
Cost
As at 1 April 2024	260	1,782	2,042

As at 31 March 2025	260	1,782	2,042

Depreciation
As at 1 April 2024	-	1,532	1,532
Provided during the period	-	62	62

As at 31 March 2025	-	1,594	1,594

Net Book Value
As at 31 March 2025	260	188	448

As at 1 April 2024	260	250	510

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DUNALLAN HOMES LTD.

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

5. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Corporation tax	144	-
Accruals and deferred income	674	689
Directors' loan accounts	228	1,559

	1,046	2,248

6. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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