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DUNMAR LIMITED
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 January 2025
DUNMAR LIMITED
Contents
Contents

| Page
--- | ---
Abridged Balance Sheet | 1—2
Notes to the Abridged Financial Statements | 3—5

Page 1
DUNMAR LIMITED
Abridged Balance Sheet
As At 31 January 2025
Abridged Balance Sheet
Registered number: SC162371

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 384,054 |  | 387,153
|  |  | 384,054 |  | 387,153
CURRENT ASSETS
Stocks |  | 7,000 |  | - |
Debtors |  | - |  | 5,220 |
Cash at bank and in hand |  | 5,635 |  | 32,776 |
|  | 12,635 |  | 37,996 |
Creditors: Amounts Falling Due Within One Year |  | (338,861 ) |  | (316,210 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (326,226 ) |  | (278,214 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 57,828 |  | 108,939
Creditors: Amounts Falling Due After More Than One Year |  |  | (24,812 ) |  | (44,812 )
NET ASSETS |  |  | 33,016 |  | 64,127
CAPITAL AND RESERVES
Called up share capital | 5 |  | 750,100 |  | 750,100
Profit and Loss Account |  |  | (717,084 ) |  | (685,973 )
SHAREHOLDERS' FUNDS |  |  | 33,016 |  | 64,127

Page 1
Page 2
DUNMAR LIMITED
Abridged Balance Sheet (continued)
As At 31 January 2025
For the year ending 31 January 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.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 January 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

Mr Mark Westland Director
14th January 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
DUNMAR LIMITED
Notes to the Abridged Financial Statements
For The Year Ended 31 January 2025
Notes to the Abridged Financial Statements
1. General Information
DUNMAR LIMITED is a private company, limited by shares, incorporated in Scotland, registered number SC162371 . The registered office is Dunmar House, Dunmar Drive, Alloa, Clackmannanshire, FK10 2EN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. 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 | 5% Reducing Balance
Plant & Machinery | 20% Reducing Balance
Fixtures & Fittings | 20% Reducing Balance

Impairment of Fixed Assets
At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs. Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted. If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease. Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.
Page 3
Page 4
DUNMAR LIMITED
Notes to the Abridged Financial Statements (continued)
For The Year Ended 31 January 2025
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Financial Instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section
12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to
the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when
there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a
net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at
transaction price including transaction costs and are subsequently carried at amortised cost using the
effective interest method unless the arrangement constitutes a financing transaction, where the transaction
is measured at the present value of the future receipts discounted at a market rate of interest. Financial
assets classified as receivable within one year are not amortised.
Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual
arrangements entered into. An equity instrument is any contract that evidences a residual interest in the
assets of the company after deducting all of its liabilities.
Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and
preference shares that are classified as debt, are initially recognised at transaction price unless the
arrangement constitutes a financing transaction, where the debt instrument is measured at the present
value of the future payments discounted at a market rate of interest. Financial liabilities classified as
payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course
of business from suppliers. Amounts payable are classified as current liabilities if payment is due within
one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially
at transaction price and subsequently measured at amortised cost using the effective interest method.
Cash at bank and in hand
Cash at bank and in hand are basic financial assets and include cash in hand, deposits held at call with
banks, other short-term liquid investments with original maturities of three months or less, and bank
overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 23 (2024: 20)
23 20
Page 4
Page 5
DUNMAR LIMITED
Notes to the Abridged Financial Statements (continued)
For The Year Ended 31 January 2025
4. Tangible Assets

| Total
--- | ---
| £
Cost
As at 1 February 2024 | 951,706
Additions | 375
As at 31 January 2025 | 952,081
Depreciation
As at 1 February 2024 | 564,553
Provided during the period | 3,474
As at 31 January 2025 | 568,027
Net Book Value
As at 31 January 2025 | 384,054
As at 1 February 2024 | 387,153

5. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 750,100 |  | 750,100

6. Directors Advances, Credits and Guarantees
Included within Creditors are the following loans from directors:

| As at 1 February 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 January 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Mark Westland | 142,747 | - | 4,093 | - | 138,654

The above loan is unsecured, interest free and repayable on demand.
Page 5