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REGISTERED NUMBER: SC250328 (Scotland)















Unaudited Financial Statements for the Year Ended 31 May 2020

for

A & M Dobbin Limited

A & M Dobbin Limited (Registered number: SC250328)






Contents of the Financial Statements
for the Year Ended 31 May 2020




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


A & M Dobbin Limited

Company Information
for the Year Ended 31 May 2020







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 2020

31.5.20 31.5.19
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 15,000 20,000
Tangible assets 5 14,816 17,240
29,816 37,240

CURRENT ASSETS
Stocks 31,000 30,000
Debtors 6 16,315 10,309
Cash at bank and in hand 40,999 9,534
88,314 49,843
CREDITORS
Amounts falling due within one year 7 93,415 86,802
NET CURRENT LIABILITIES (5,101 ) (36,959 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

24,715

281

CAPITAL AND RESERVES
Called up share capital 4 4
Retained earnings 24,711 277
SHAREHOLDERS' FUNDS 24,715 281

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2020.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2020 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 2020


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 and authorised for issue on
29 January 2021 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 2020

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 2020

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 13 (2019 - 17 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 June 2019
and 31 May 2020 100,000
AMORTISATION
At 1 June 2019 80,000
Charge for year 5,000
At 31 May 2020 85,000
NET BOOK VALUE
At 31 May 2020 15,000
At 31 May 2019 20,000

A & M Dobbin Limited (Registered number: SC250328)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2020

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 June 2019 117,248
Additions 2,515
At 31 May 2020 119,763
DEPRECIATION
At 1 June 2019 100,008
Charge for year 4,939
At 31 May 2020 104,947
NET BOOK VALUE
At 31 May 2020 14,816
At 31 May 2019 17,240

6. DEBTORS
31.5.20 31.5.19
£    £   
Amounts falling due within one year:
Prepayments 1,176 1,004

Amounts falling due after more than one year:
Trade debtors 15,139 9,305

Aggregate amounts 16,315 10,309

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.20 31.5.19
£    £   
Trade creditors 18,080 22,536
Pension Account 511 286
UK Corporation Tax 15,077 9,908
Social security and other taxes 2,984 1,869
VAT 3,487 3,005
Directors' current accounts 50,217 48,653
Accrued expenses 3,059 545
93,415 86,802

A & M Dobbin Limited (Registered number: SC250328)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2020

8. CONTROLLING PARTY

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