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COMPANY REGISTRATION NUMBER: NI010513

DUNDONALD TUBULAR WORKS LIMITED.

Filleted Unaudited Financial Statements

31 March 2025

DUNDONALD TUBULAR WORKS LIMITED.

Statement of Financial Position

31 March 2025

| 2025 | 2024
Note | £ | £ | £

Fixed assets

Tangible assets | 4 |  | 1 | 1

Current assets

Debtors | 5 | 18,734 |  | 25,165
Cash at bank and in hand | 15,119 |  | 15,119
| -------- |  | --------
| 33,853 |  | 40,284

Creditors: amounts falling due within one year | 6 | 3,732 |  | 10,163
| -------- |  | --------
Net current assets |  | 30,121 | 30,121
|  | -------- | --------
Total assets less current liabilities |  | 30,122 | 30,122
|  | -------- | --------

Capital and reserves

Called up share capital |  | 29,903 | 29,903
Profit and loss account |  | 219 | 219
|  | -------- | --------
Shareholders funds |  | 30,122 | 30,122
|  | -------- | --------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the income statement has not been delivered.
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.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 29 March 2026 , and are signed on behalf of the board by:

Mr R Scott |
Director |

Company registration number: NI010513

DUNDONALD TUBULAR WORKS LIMITED.

Notes to the Financial Statements

Year ended 31 March 2025
1. General information
The company is a private company limited by shares, registered in N.Ireland.. The address of the registered office is 412 Newtownards Road,, Belfastt., BT4 1HH.
2. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Tangible assets
Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation & subsequent accumulated impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Fixtures and fittings | - | 10% reducing balance

Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units .
Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
3. Employee numbers
The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).
4. Tangible assets

| Land and buildings | Fixtures and fittings | Total
| £ | £ | £
Cost |  |  |
At 1 April 2024 and 31 March 2025 | 1 | 4,107 | 4,108
| ---- | ------- | -------
Depreciation |  |  |
At 1 April 2024 and 31 March 2025 | – | 4,107 | 4,107
| ---- | ------- | -------
Carrying amount |  |  |
At 31 March 2025 | 1 | – | 1
| ---- | ------- | -------
At 31 March 2024 | 1 | – | 1
| ---- | ------- | -------

5. Debtors

| 2025 | 2024
| £ | £
Other debtors | 18,734 | 25,165
| -------- | --------

6. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Corporation tax | – | 6,431
Other creditors | 3,732 | 3,732
| ------- | --------
| 3,732 | 10,163
| ------- | --------

7. Director's advances, credits and guarantees
This relates to an overdrawn current account .
8. Related party transactions
The company was under the control of Mr Robert Scott ,& £12,622 WAS DUE TO THE COMPANY @31/3/2025(£19052 due to the company at 31 March 2024)