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REGISTERED NUMBER: SC250328 (Scotland)















Unaudited Financial Statements for the Year Ended 31 May 2019

for

A & M Dobbin Limited

A & M Dobbin Limited (Registered number: SC250328)






Contents of the Financial Statements
for the Year Ended 31 May 2019




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 7

A & M Dobbin Limited

Company Information
for the Year Ended 31 May 2019







DIRECTORS: A Dobbin
Mrs M Dobbin
S Dobbin
C Dobbin





REGISTERED OFFICE: 8 St Maura Gardens
Millport
KA28 OHL





REGISTERED NUMBER: SC250328 (Scotland)





ACCOUNTANTS: Smith Inglis & Tait
1 Auchingramont Road
Hamilton
ML3 6JP

A & M Dobbin Limited (Registered number: SC250328)

Balance Sheet
31 May 2019

31.5.19 31.5.18
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 20,000 25,000
Tangible assets 5 17,240 22,987
37,240 47,987

CURRENT ASSETS
Stocks 30,000 28,525
Debtors 6 10,309 13,224
Cash at bank and in hand 9,534 7,466
49,843 49,215
CREDITORS
Amounts falling due within one year 7 86,802 96,726
NET CURRENT LIABILITIES (36,959 ) (47,511 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

281

476

CAPITAL AND RESERVES
Called up share capital 4 4
Retained earnings 277 472
SHAREHOLDERS' FUNDS 281 476

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2019.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2019 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.

A & M Dobbin Limited (Registered number: SC250328)

Balance Sheet - continued
31 May 2019


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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors on 24 October 2019 and were
signed on its behalf by:





A Dobbin - Director


A & M Dobbin Limited (Registered number: SC250328)

Notes to the Financial Statements
for the Year Ended 31 May 2019

1. STATUTORY INFORMATION

A & M Dobbin Limited is a private company, limited by shares , registered in Scotland. 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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding
discounts, rebates, value added tax and other sales taxes.

Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a
straight line basis over the estimated expected useful economic life of the goodwill of 20
years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are
measured at cost less any accumulated amortisation and any accumulated impairment
losses.

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 machinery etc - 25% on reducing balance

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 Income
Statement, 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.


A & M Dobbin Limited (Registered number: SC250328)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2019

2. ACCOUNTING POLICIES - continued
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 17 (2018 - 17 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 June 2018
and 31 May 2019 100,000
AMORTISATION
At 1 June 2018 75,000
Charge for year 5,000
At 31 May 2019 80,000
NET BOOK VALUE
At 31 May 2019 20,000
At 31 May 2018 25,000

A & M Dobbin Limited (Registered number: SC250328)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2019

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 June 2018
and 31 May 2019 117,248
DEPRECIATION
At 1 June 2018 94,261
Charge for year 5,747
At 31 May 2019 100,008
NET BOOK VALUE
At 31 May 2019 17,240
At 31 May 2018 22,987

6. DEBTORS
31.5.19 31.5.18
£    £   
Amounts falling due within one year:
Prepayments 1,004 2,922

Amounts falling due after more than one year:
Trade debtors 9,305 10,302

Aggregate amounts 10,309 13,224

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.19 31.5.18
£    £   
Trade creditors 22,536 33,220
Pension Account 286 51
UK Corporation Tax 9,908 8,473
Social security and other taxes 1,869 1,490
VAT 3,005 1,927
Directors' current accounts 48,653 51,130
Accrued expenses 545 435
86,802 96,726

8. CONTROLLING PARTY

The company was controlled by the directors by virtue of their shareholdings.

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
A & M Dobbin Limited

The following reproduces the text of the report prepared for the directors in respect of the
company's annual unaudited financial statements. In accordance with the Companies Act
2006, the company is only required to file a Balance Sheet. Readers are cautioned that the
Income Statement and certain other primary statements and the Report of the Directors are
not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for
your approval the financial statements of A & M Dobbin Limited for the year ended 31 May 2019
which comprise the Income Statement, Balance Sheet and the related notes from the company's
accounting records and from information and explanations you have given us.

As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at http://www.icas.com/accountspreparationguidance.

This report is made solely to the Board of Directors of A & M Dobbin Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of A & M Dobbin Limited and state those matters that we have agreed to state to the Board of Directors of A & M Dobbin Limited, as a body, in this report in accordance with the requirements of ICAS as detailed at http://www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that A & M Dobbin Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of A & M Dobbin Limited. You consider that A & M Dobbin Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of A & M Dobbin Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Smith Inglis & Tait
1 Auchingramont Road
Hamilton
ML3 6JP


24 October 2019