REGISTERED NUMBER: 00432839 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

F. & A. Dunbar Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr W Jones

Mr R M Thomas

Mr K D Tilston

Ms T A Woolley

REGISTERED OFFICE:

Two Bridges Road

Newhey

Rochdale

OL16 3SR

REGISTERED NUMBER:

00432839 (England and Wales)

ACCOUNTANTS:

IN Accountancy Limited

2 Station View

Bramhall Moor Lane

Hazel Grove

Stockport

Cheshire

SK7 5ER

FIXED ASSETS

Tangible assets

4

27,165

34,411

CURRENT ASSETS

Stocks

23,996

24,961

Debtors

5

339,309

406,249

Cash at bank and in hand

170,305

97,407

533,610

528,617

CREDITORS

Amounts falling due within one year

6

25,470

55,845

NET CURRENT ASSETS

508,140

472,772

TOTAL ASSETS LESS CURRENT LIABILITIES

535,305

507,183

PROVISIONS FOR LIABILITIES

6,791

8,603

NET ASSETS

528,514

498,580

CAPITAL AND RESERVES

Called up share capital

212

212

Revaluation reserve

8

-

35,903

Retained earnings

528,302

462,465

SHAREHOLDERS' FUNDS

528,514

498,580

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 July 2026 and were signed on its behalf by:

Mr W Jones - Director

1.	STATUTORY INFORMATION

F. & A. Dunbar Limited is a private company, limited by shares , registered in England and Wales. 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.

The financial statements are prepared in sterling which is the functional currency of the company. Monetary

amounts in these financial statements are rounded to the nearest £.

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.

Plant and Equipment 10% - 15% straight line

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 Statement of Income and Retained Earnings, 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 8 (2024 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

195,535

Additions

143

Disposals

(1,140

)

At 31 December 2025

194,538

DEPRECIATION

At 1 January 2025

161,124

Charge for year

7,173

Eliminated on disposal

(924

)

At 31 December 2025

167,373

NET BOOK VALUE

At 31 December 2025

27,165

At 31 December 2024

34,411

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

24,793

40,101

Amounts owed by group undertakings

303,649

351,328

Other debtors

10,867

14,820

339,309

406,249

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

7,548

27,497

Taxation and social security

13,486

24,256

Other creditors

4,436

4,092

25,470

55,845

7.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.12.25

31.12.24

£

£

Within one year

25,000

25,000

Between one and five years

70,833

95,833

95,833

120,833

8.

RESERVES

Revaluation

reserve

£

At 1 January 2025

35,903

Transfer

(35,903

)

At 31 December 2025

-

9.	RELATED PARTY DISCLOSURES

All transactions with 100% group companies have been concluded under normal market conditions and accordingly no disclosure of these transactions has been made.

KRY Holdings Ltd is the 100% shareholder of:

Commercial & Industrial Gauges Limited

F. & A. Dunbar Limited

Remac Utility Services Ltd

Vernon Morris Utility Solutions Limited

CIG Group Properties Ltd

Within debtors at the year end are the following balances with group companies

Commercial & Industrial Gauges Limited £203,497 (2024 - £252,110)

CIG Group Properties Ltd £99,218 (2024 - £99,218)

Vernon Morris Utilities Solutions Limited £934 (2024 - nil)

10.	ULTIMATE CONTROLLING PARTY

The company is a wholly owned subsidiary of KRY Holding Ltd.

The ultimate controlling part is the directors of KRY Holdings Ltd acting in concert.