IRIS Accounts Production v23.2.0.158 05266145 director 1.4.22 31.3.23 31.3.23 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pure052661452022-03-31052661452023-03-31052661452022-04-012023-03-31052661452021-03-31052661452021-04-012022-03-31052661452022-03-3105266145ns16:EnglandWales2022-04-012023-03-3105266145ns15:PoundSterling2022-04-012023-03-3105266145ns11:Director12022-04-012023-03-3105266145ns11:PrivateLimitedCompanyLtd2022-04-012023-03-3105266145ns11:SmallEntities2022-04-012023-03-3105266145ns11:AuditExempt-NoAccountantsReport2022-04-012023-03-3105266145ns11:SmallCompaniesRegimeForDirectorsReport2022-04-012023-03-3105266145ns11:SmallCompaniesRegimeForAccounts2022-04-012023-03-3105266145ns11:FullAccounts2022-04-012023-03-3105266145ns11:CompanySecretary12022-04-012023-03-3105266145ns11:RegisteredOffice2022-04-012023-03-3105266145ns6:CurrentFinancialInstruments2023-03-3105266145ns6:CurrentFinancialInstruments2022-03-3105266145ns6:ShareCapital2023-03-3105266145ns6:ShareCapital2022-03-3105266145ns6:CapitalRedemptionReserve2023-03-3105266145ns6:CapitalRedemptionReserve2022-03-3105266145ns6:RetainedEarningsAccumulatedLosses2023-03-3105266145ns6:RetainedEarningsAccumulatedLosses2022-03-3105266145ns6:PlantMachinery2022-04-012023-03-3105266145ns6:MotorVehicles2022-04-012023-03-3105266145ns6:ComputerEquipment2022-04-012023-03-3105266145ns6:PlantMachinery2022-03-3105266145ns6:MotorVehicles2022-03-3105266145ns6:ComputerEquipment2022-03-3105266145ns6:PlantMachinery2023-03-3105266145ns6:MotorVehicles2023-03-3105266145ns6:ComputerEquipment2023-03-3105266145ns6:PlantMachinery2022-03-3105266145ns6:MotorVehicles2022-03-3105266145ns6:ComputerEquipment2022-03-31
REGISTERED NUMBER: 05266145 (England and Wales)















FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

FOR

DAWLING LTD

DAWLING LTD (REGISTERED NUMBER: 05266145)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


DAWLING LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2023







DIRECTOR: S Drake





SECRETARY: A L Arnold





REGISTERED OFFICE: 115c Milton Road
Cambridge
Cambridgeshire
CB4 1XE





REGISTERED NUMBER: 05266145 (England and Wales)





ACCOUNTANTS: Prentis & Co LLP
Chartered Accountants
115c Milton Road
Cambridge
CB4 1XE

DAWLING LTD (REGISTERED NUMBER: 05266145)

BALANCE SHEET
31 MARCH 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 3,481 4,507

CURRENT ASSETS
Stocks 5,000 5,000
Debtors 5 230,266 247,530
Cash at bank and in hand 370,757 348,015
606,023 600,545
CREDITORS
Amounts falling due within one year 6 271,339 280,930
NET CURRENT ASSETS 334,684 319,615
TOTAL ASSETS LESS CURRENT
LIABILITIES

338,165

324,122

CAPITAL AND RESERVES
Called up share capital 80 80
Capital redemption reserve 20 20
Retained earnings 338,065 324,022
SHAREHOLDERS' FUNDS 338,165 324,122

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 director acknowledges his 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 8 November 2023 and were signed by:





S Drake - Director


DAWLING LTD (REGISTERED NUMBER: 05266145)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

1. STATUTORY INFORMATION

Dawling Ltd 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.

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 machinery - 25% on cost
Motor vehicles - 25% on cost
Computer equipment - 25% on cost

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 tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current 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.

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 20 (2022 - 20 ) .

DAWLING LTD (REGISTERED NUMBER: 05266145)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 April 2022 60,514 60,530 13,003 134,047
Additions - - 608 608
At 31 March 2023 60,514 60,530 13,611 134,655
DEPRECIATION
At 1 April 2022 58,539 60,530 10,471 129,540
Charge for year 592 - 1,042 1,634
At 31 March 2023 59,131 60,530 11,513 131,174
NET BOOK VALUE
At 31 March 2023 1,383 - 2,098 3,481
At 31 March 2022 1,975 - 2,532 4,507

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 230,266 247,530

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 66,671 33,217
Amounts owed to group undertakings 76,761 143,056
Tax 35,694 16,354
Social security and other taxes 10,634 11,783
VAT 62,486 58,858
Accruals and deferred income 19,093 17,662
271,339 280,930

7. ULTIMATE CONTROLLING PARTY

The ultimate parent company is J&J Drake Limited, a company incorporated in the United Kingdom, by virtue of its 100% ownership of the issued ordinary share capital.