Company registration number SC532529 (Scotland)
MADE IN DUNDONNELL LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2026
PAGES FOR FILING WITH REGISTRAR
MADE IN DUNDONNELL LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
MADE IN DUNDONNELL LIMITED
BALANCE SHEET
AS AT
30 APRIL 2026
30 April 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
3
10,569
13,886
Current assets
Stocks
109,000
102,000
Debtors
4
1,903
2,830
Cash at bank and in hand
75,904
66,256
186,807
171,086
Creditors: amounts falling due within one year
5
(92,944)
(98,066)
Net current assets
93,863
73,020
Total assets less current liabilities
104,432
86,906
Creditors: amounts falling due after more than one year
6
-
0
(1,137)
Provisions for liabilities
(2,642)
(3,472)
Net assets
101,790
82,297
Capital and reserves
Called up share capital
7
101
100
Profit and loss reserves
101,689
82,197
Total equity
101,790
82,297
MADE IN DUNDONNELL LIMITED
BALANCE SHEET (CONTINUED)
AS AT
30 APRIL 2026
30 April 2026
- 2 -

For the financial year ended 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he 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 directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements. true

The financial statements were approved by the board of directors and authorised for issue on 16 June 2026 and are signed on its behalf by:
Mrs K J McMaster
Director
Company registration number SC532529 (Scotland)
MADE IN DUNDONNELL LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2026
- 3 -
1
Accounting policies
Company information

Made In Dundonnell Limited is a private company limited by shares incorporated in Scotland. The registered office is 15 Rose Street, Muirside, Tullibody, Scotland, FK10 2SZ.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Leasehold improvements
10% on cost
Plant and equipment
20% on cost
Fixtures and fittings
20 % on cost
Computers
33% on cost
Motor vehicles
25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

MADE IN DUNDONNELL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2026
1
Accounting policies
(Continued)
- 4 -
1.5
Cash and cash equivalents

Cash and cash equivalents 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.

1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and 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. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.7
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
2
2
MADE IN DUNDONNELL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2026
- 5 -
3
Tangible fixed assets
Leasehold improvements
Plant and equipment
Fixtures and fittings
Computers
Motor vehicles
Total
£
£
£
£
£
£
Cost
At 1 May 2025
5,557
23,506
3,522
7,191
30,552
70,328
Additions
-
0
-
0
-
0
1,032
-
0
1,032
At 30 April 2026
5,557
23,506
3,522
8,223
30,552
71,360
Depreciation and impairment
At 1 May 2025
5,002
23,506
3,101
7,170
17,663
56,442
Depreciation charged in the year
555
-
0
210
362
3,222
4,349
At 30 April 2026
5,557
23,506
3,311
7,532
20,885
60,791
Carrying amount
At 30 April 2026
-
0
-
0
211
691
9,667
10,569
At 30 April 2025
555
-
0
421
21
12,889
13,886
4
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
24
984
Other debtors
1,879
1,846
1,903
2,830
5
Creditors: amounts falling due within one year
2026
2025
£
£
Bank loans
-
0
10,204
Trade creditors
22,026
20,823
Corporation tax
5,461
1,141
Other taxation and social security
122
1,641
Other creditors
65,335
64,257
92,944
98,066
MADE IN DUNDONNELL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2026
- 6 -
6
Creditors: amounts falling due after more than one year
2026
2025
£
£
Bank loans and overdrafts
-
0
1,137
7
Called up share capital
2026
2025
2026
2025
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
100
100
100
100
Ordinary A Share of £1 each
1
0
1
-
0
101
100
101
100
2026-04-30 2025-05-01 false false false 16 June 2026 CCH Software CCH Accounts Production 2026.100 The principal activity continued to be that of retail jewellers
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