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REGISTERED NUMBER: 08078182 (England and Wales)














J A Dobney & Sons Limited

Unaudited Financial Statements

for the Year Ended 31 March 2023






J A Dobney & Sons Limited (Registered number: 08078182)

Contents of the Financial Statements
for the Year Ended 31 March 2023










Page

Company information 1

Chartered accountants' report 2

Statement of financial position 3

Notes to the financial statements 4 to 6


J A Dobney & Sons Limited

Company Information
for the Year Ended 31 March 2023







Directors: Mrs D Dobney
Mrs J A Williamson





Registered office: Brambles
Cuckoo Lane
Surfleet
Spalding
Lincolnshire
PE11 3XT





Registered number: 08078182 (England and Wales)





Accountants: Moore Thompson
Bank House
Broad Street
Spalding
Lincolnshire
PE11 1TB

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
J A Dobney & Sons 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 Statement of financial position. 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 J A Dobney & Sons Limited for the year ended 31 March 2023 which comprise the Statement of income and retained earnings, Statement of financial position 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 the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of J A Dobney & Sons Limited, as a body, in accordance with the terms of our engagement letter dated 5 September 2018. Our work has been undertaken solely to prepare for your approval the financial statements of J A Dobney & Sons Limited and state those matters that we have agreed to state to the Board of Directors of J A Dobney & Sons Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than J A Dobney & Sons Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that J A Dobney & Sons 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 J A Dobney & Sons Limited. You consider that J A Dobney & Sons 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 J A Dobney & Sons 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.






Moore Thompson
Bank House
Broad Street
Spalding
Lincolnshire
PE11 1TB


22 May 2023

J A Dobney & Sons Limited (Registered number: 08078182)

Statement of Financial Position
31 March 2023

2023 2022
Notes £    £   
Current assets
Debtors 5 122,429 135,763
Cash at bank 33,950 19,036
156,379 154,799
Creditors
Amounts falling due within one year 6 4,248 13,405
Net current assets 152,131 141,394
Total assets less current liabilities 152,131 141,394

Capital and reserves
Called up share capital 7 101 101
Retained earnings 152,030 141,293
Shareholders' funds 152,131 141,394

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 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 22 May 2023 and were signed on its behalf by:




Mrs D Dobney - Director



Mrs J A Williamson - Director


J A Dobney & Sons Limited (Registered number: 08078182)

Notes to the Financial Statements
for the Year Ended 31 March 2023


1. Statutory information

J A Dobney & Sons 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.

The presentation currency of the financial statements is the Pound Sterling (£).


Due to the change of the comapny's year end, the comparative figures cover a period of 15 months, whereas the current financial statements cover a period of 12 months. Therefore the comparative figures may not be entirely comparable.

2. Statement of compliance

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.

3. Accounting policies

Basis of preparing the financial statements
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 for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Financial instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

Where the contractual obligations of financial instruments (including share capital are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

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 statement of financial position date.


J A Dobney & Sons Limited (Registered number: 08078182)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023


3. Accounting policies - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

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.

Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

4. Employees and directors

The average number of employees during the year was NIL (2022 - 1 ).

5. Debtors
2023 2022
£    £   
Amounts falling due within one year:
Amounts owed by participating interests 24,163 17,290
Corporation tax - 2,539
VAT - 378
24,163 20,207

Amounts falling due after more than one year:
Amounts owed by participating interests 98,266 115,556

Aggregate amounts 122,429 135,763

J A Dobney & Sons Limited (Registered number: 08078182)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023


6. Creditors: amounts falling due within one year
2023 2022
£    £   
Amounts owed to group undertakings - 6,665
Social security and other taxes - 2,212
Directors' current accounts 1,948 1,948
Accruals and deferred income 2,300 2,580
4,248 13,405

7. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
101 Ordinary shares £1 101 101