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frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 04964330 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 04964330 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 04964330 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 04964330 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-03-31 04964330 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 04964330 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 04964330 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 04964330 frs-core:UnlistedNon-exchangeTraded 2022-03-31 04964330 frs-core:UnlistedNon-exchangeTraded 2021-03-31 04964330 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-03-31 04964330 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 04964330 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 04964330 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 04964330 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 04964330 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 04964330 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 04964330 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-03-31 04964330 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-03-31 04964330 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 04964330 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 04964330 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 04964330 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 04964330 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-03-31 04964330 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 04964330 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 04964330 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 04964330 dpl-frs:CostSales 2021-04-01 2022-03-31 04964330 dpl-frs:CostSales 2021-03-31 04964330 dpl-frs:CostSales 2022-03-31 04964330 dpl-frs:DistributionCosts 2021-04-01 2022-03-31 04964330 dpl-frs:AdministrativeExpenses 2021-04-01 2022-03-31 04964330 frs-bus:Director1 2021-04-01 2022-03-31 04964330 frs-bus:Director1 2021-03-31 04964330 frs-bus:Director1 2022-03-31 04964330 frs-bus:Director2 2021-04-01 2022-03-31 04964330 frs-bus:Director2 2021-03-31 04964330 frs-bus:Director2 2022-03-31 04964330 1 2021-04-01 2022-03-31 04964330 frs-core:CurrentFinancialInstruments 1 2022-03-31 04964330 frs-core:Non-currentFinancialInstruments 1 2022-03-31 04964330 2 2021-04-01 2022-03-31 04964330 frs-core:CurrentFinancialInstruments 2 2022-03-31 04964330 frs-core:Non-currentFinancialInstruments 2 2022-03-31 04964330 3 2021-04-01 2022-03-31 04964330 frs-core:CurrentFinancialInstruments 3 2022-03-31 04964330 frs-core:Non-currentFinancialInstruments 3 2022-03-31 04964330 4 2021-04-01 2022-03-31 04964330 frs-core:CurrentFinancialInstruments 4 2022-03-31 04964330 frs-core:Non-currentFinancialInstruments 4 2022-03-31 04964330 5 2021-04-01 2022-03-31 04964330 frs-core:CurrentFinancialInstruments 5 2022-03-31 04964330 frs-core:Non-currentFinancialInstruments 5 2022-03-31 04964330 6 2021-04-01 2022-03-31 04964330 frs-core:CurrentFinancialInstruments 6 2022-03-31 04964330 frs-core:Non-currentFinancialInstruments 6 2022-03-31 04964330 7 2021-04-01 2022-03-31 04964330 frs-core:CurrentFinancialInstruments 7 2022-03-31 04964330 frs-core:Non-currentFinancialInstruments 7 2022-03-31 04964330 8 2021-04-01 2022-03-31 04964330 frs-core:CurrentFinancialInstruments 8 2022-03-31 04964330 frs-core:Non-currentFinancialInstruments 8 2022-03-31 04964330 9 2021-04-01 2022-03-31 04964330 frs-core:CurrentFinancialInstruments 9 2022-03-31 04964330 frs-core:Non-currentFinancialInstruments 9 2022-03-31 04964330 10 2021-04-01 2022-03-31 04964330 frs-core:CurrentFinancialInstruments 10 2022-03-31 04964330 frs-core:Non-currentFinancialInstruments 10 2022-03-31 04964330 11 2021-04-01 2022-03-31 04964330 frs-core:CurrentFinancialInstruments 11 2022-03-31 04964330 frs-core:Non-currentFinancialInstruments 11 2022-03-31 04964330 12 2021-04-01 2022-03-31 04964330 frs-core:CurrentFinancialInstruments 12 2022-03-31 04964330 frs-core:Non-currentFinancialInstruments 12 2022-03-31 04964330 13 2021-04-01 2022-03-31 04964330 frs-core:CurrentFinancialInstruments 13 2022-03-31 04964330 frs-core:Non-currentFinancialInstruments 13 2022-03-31 04964330 14 2021-04-01 2022-03-31 04964330 frs-core:CurrentFinancialInstruments 14 2022-03-31 04964330 frs-core:Non-currentFinancialInstruments 14 2022-03-31 04964330 15 2021-04-01 2022-03-31 04964330 frs-core:CurrentFinancialInstruments 15 2022-03-31 04964330 frs-core:Non-currentFinancialInstruments 15 2022-03-31 04964330 16 2021-04-01 2022-03-31 04964330 frs-core:CurrentFinancialInstruments 16 2022-03-31 04964330 frs-core:Non-currentFinancialInstruments 16 2022-03-31 04964330 17 2021-04-01 2022-03-31 04964330 frs-core:CurrentFinancialInstruments 17 2022-03-31 04964330 frs-core:Non-currentFinancialInstruments 17 2022-03-31 04964330 18 2021-04-01 2022-03-31 04964330 frs-core:CurrentFinancialInstruments 18 2022-03-31 04964330 frs-core:Non-currentFinancialInstruments 18 2022-03-31 04964330 19 2021-04-01 2022-03-31 04964330 frs-core:CurrentFinancialInstruments 19 2022-03-31 04964330 frs-core:Non-currentFinancialInstruments 19 2022-03-31 04964330 20 2021-04-01 2022-03-31 04964330 frs-core:CurrentFinancialInstruments 20 2022-03-31 04964330 frs-core:Non-currentFinancialInstruments 20 2022-03-31 04964330 dpl-frs:Item1 2021-04-01 2022-03-31 04964330 dpl-frs:Item1 2021-03-31 04964330 dpl-frs:Item1 2022-03-31 04964330 dpl-frs:CostSales dpl-frs:Item1 2021-04-01 2022-03-31 04964330 dpl-frs:CostSales dpl-frs:Item1 2021-03-31 04964330 dpl-frs:CostSales dpl-frs:Item1 2022-03-31 04964330 dpl-frs:DistributionCosts dpl-frs:Item1 2021-04-01 2022-03-31 04964330 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-04-01 2022-03-31 04964330 dpl-frs:Item2 2021-04-01 2022-03-31 04964330 dpl-frs:Item2 2021-03-31 04964330 dpl-frs:Item2 2022-03-31 04964330 dpl-frs:CostSales dpl-frs:Item2 2021-04-01 2022-03-31 04964330 dpl-frs:CostSales dpl-frs:Item2 2021-03-31 04964330 dpl-frs:CostSales dpl-frs:Item2 2022-03-31 04964330 dpl-frs:DistributionCosts dpl-frs:Item2 2021-04-01 2022-03-31 04964330 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-04-01 2022-03-31 04964330 dpl-frs:Item3 2021-04-01 2022-03-31 04964330 dpl-frs:Item3 2021-03-31 04964330 dpl-frs:Item3 2022-03-31 04964330 dpl-frs:CostSales dpl-frs:Item3 2021-04-01 2022-03-31 04964330 dpl-frs:CostSales dpl-frs:Item3 2021-03-31 04964330 dpl-frs:CostSales dpl-frs:Item3 2022-03-31 04964330 dpl-frs:DistributionCosts dpl-frs:Item3 2021-04-01 2022-03-31 04964330 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-04-01 2022-03-31 04964330 dpl-frs:Item4 2021-04-01 2022-03-31 04964330 dpl-frs:Item4 2021-03-31 04964330 dpl-frs:Item4 2022-03-31 04964330 dpl-frs:CostSales dpl-frs:Item4 2021-04-01 2022-03-31 04964330 dpl-frs:CostSales dpl-frs:Item4 2021-03-31 04964330 dpl-frs:CostSales dpl-frs:Item4 2022-03-31 04964330 dpl-frs:DistributionCosts dpl-frs:Item4 2021-04-01 2022-03-31 04964330 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-04-01 2022-03-31 04964330 dpl-frs:Item5 2021-04-01 2022-03-31 04964330 dpl-frs:Item5 2021-03-31 04964330 dpl-frs:Item5 2022-03-31 04964330 dpl-frs:CostSales dpl-frs:Item5 2021-04-01 2022-03-31 04964330 dpl-frs:CostSales dpl-frs:Item5 2021-03-31 04964330 dpl-frs:CostSales dpl-frs:Item5 2022-03-31 04964330 dpl-frs:DistributionCosts dpl-frs:Item5 2021-04-01 2022-03-31 04964330 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-04-01 2022-03-31 04964330 dpl-frs:Item6 2021-04-01 2022-03-31 04964330 dpl-frs:Item6 2021-03-31 04964330 dpl-frs:Item6 2022-03-31 04964330 dpl-frs:CostSales dpl-frs:Item6 2021-04-01 2022-03-31 04964330 dpl-frs:CostSales dpl-frs:Item6 2021-03-31 04964330 dpl-frs:CostSales dpl-frs:Item6 2022-03-31 04964330 dpl-frs:DistributionCosts dpl-frs:Item6 2021-04-01 2022-03-31 04964330 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-04-01 2022-03-31 04964330 dpl-frs:Item7 2021-04-01 2022-03-31 04964330 dpl-frs:Item7 2021-03-31 04964330 dpl-frs:Item7 2022-03-31 04964330 dpl-frs:CostSales dpl-frs:Item7 2021-04-01 2022-03-31 04964330 dpl-frs:CostSales dpl-frs:Item7 2021-03-31 04964330 dpl-frs:CostSales dpl-frs:Item7 2022-03-31 04964330 dpl-frs:DistributionCosts dpl-frs:Item7 2021-04-01 2022-03-31 04964330 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-04-01 2022-03-31 04964330 dpl-frs:Item8 2021-04-01 2022-03-31 04964330 dpl-frs:Item8 2021-03-31 04964330 dpl-frs:Item8 2022-03-31 04964330 dpl-frs:CostSales dpl-frs:Item8 2021-04-01 2022-03-31 04964330 dpl-frs:CostSales dpl-frs:Item8 2021-03-31 04964330 dpl-frs:CostSales dpl-frs:Item8 2022-03-31 04964330 dpl-frs:DistributionCosts dpl-frs:Item8 2021-04-01 2022-03-31 04964330 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-04-01 2022-03-31 04964330 dpl-frs:Item9 2021-04-01 2022-03-31 04964330 dpl-frs:Item9 2021-03-31 04964330 dpl-frs:Item9 2022-03-31 04964330 dpl-frs:CostSales dpl-frs:Item9 2021-04-01 2022-03-31 04964330 dpl-frs:CostSales dpl-frs:Item9 2021-03-31 04964330 dpl-frs:CostSales dpl-frs:Item9 2022-03-31 04964330 dpl-frs:DistributionCosts dpl-frs:Item9 2021-04-01 2022-03-31 04964330 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-04-01 2022-03-31 04964330 dpl-frs:Item10 2021-04-01 2022-03-31 04964330 dpl-frs:Item10 2021-03-31 04964330 dpl-frs:Item10 2022-03-31 04964330 dpl-frs:CostSales dpl-frs:Item10 2021-04-01 2022-03-31 04964330 dpl-frs:CostSales dpl-frs:Item10 2021-03-31 04964330 dpl-frs:CostSales dpl-frs:Item10 2022-03-31 04964330 dpl-frs:DistributionCosts dpl-frs:Item10 2021-04-01 2022-03-31 04964330 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-04-01 2022-03-31 04964330 dpl-frs:Item11 2021-04-01 2022-03-31 04964330 dpl-frs:Item11 2021-03-31 04964330 dpl-frs:Item11 2022-03-31 04964330 dpl-frs:CostSales dpl-frs:Item11 2021-04-01 2022-03-31 04964330 dpl-frs:CostSales dpl-frs:Item11 2021-03-31 04964330 dpl-frs:CostSales dpl-frs:Item11 2022-03-31 04964330 dpl-frs:DistributionCosts dpl-frs:Item11 2021-04-01 2022-03-31 04964330 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-04-01 2022-03-31 04964330 dpl-frs:Item12 2021-04-01 2022-03-31 04964330 dpl-frs:Item12 2021-03-31 04964330 dpl-frs:Item12 2022-03-31 04964330 dpl-frs:CostSales dpl-frs:Item12 2021-04-01 2022-03-31 04964330 dpl-frs:CostSales dpl-frs:Item12 2021-03-31 04964330 dpl-frs:CostSales dpl-frs:Item12 2022-03-31 04964330 dpl-frs:DistributionCosts dpl-frs:Item12 2021-04-01 2022-03-31 04964330 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-04-01 2022-03-31 04964330 1 2021-04-01 2022-03-31 04964330 frs-countries:EnglandWales 2021-04-01 2022-03-31
Registered number: 04964330
Dolon (UK) Limited
Unaudited Financial Statements
For The Year Ended 31 March 2023
BUTT & CO ACCOUNTANTS LTD
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 04964330
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,618 2,023
Investment Properties 5 611,383 611,383
Investments 6 12,239 10,074
625,240 623,480
CURRENT ASSETS
Debtors 7 23,077 23,365
Cash at bank and in hand 6,000 5,991
29,077 29,356
Creditors: Amounts Falling Due Within One Year 8 (131,020 ) (161,140 )
NET CURRENT ASSETS (LIABILITIES) (101,943 ) (131,784 )
TOTAL ASSETS LESS CURRENT LIABILITIES 523,297 491,696
Creditors: Amounts Falling Due After More Than One Year 9 (476,030 ) (442,025 )
NET ASSETS 47,267 49,671
CAPITAL AND RESERVES
Called up share capital 11 4,000 4,000
Profit and Loss Account 43,267 45,671
SHAREHOLDERS' FUNDS 47,267 49,671
Page 1
Page 2
For the year ending 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr David Ogoe
Director
22/11/2023
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Dolon (UK) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04964330 . The registered office is National Business Register Group Ltd Dolon Uk Ltd , Ground Floor 3 Sovereign Court, Graham Street,, Birmingham, B1 3JR.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover represents rental income received.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% reducing balance
2.4. Investment Properties
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value
are included in the profit and loss account.
Investment properties are properties held to earn rentals and/or for capital appreciation. Investment properties are initially measured at cost, including transaction costs. Subsequently investment properties whose fair value can be measured reliably without undue cost or effort on an on-going basis are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise. Investment properties whose fair value cannot be measured reliably without undue cost or effort on an on-going basis are included in plant, property and equipment at cost less accumulated depreciation and accumulated impairment losses.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
Page 3
Page 4
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 April 2022 3,074
As at 31 March 2023 3,074
Depreciation
As at 1 April 2022 1,051
Provided during the period 405
As at 31 March 2023 1,456
Net Book Value
As at 31 March 2023 1,618
As at 1 April 2022 2,023
5. Investment Property
2023
£
Fair Value
As at 1 April 2022 and 31 March 2023 611,383
6. Investments
Listed
£
Cost
As at 1 April 2022 10,074
Additions 2,165
As at 31 March 2023 12,239
Provision
As at 1 April 2022 -
As at 31 March 2023 -
Net Book Value
As at 31 March 2023 12,239
As at 1 April 2022 10,074
Page 4
Page 5
7. Debtors
2023 2022
£ £
Due within one year
Trade debtors 352 640
Deposite protection 1,725 1,725
Franchise deposit 21,000 21,000
23,077 23,365
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Bank loans and overdrafts 15,117 12,208
Corporation tax 469 912
Accruals and deferred income 976 750
Directors' loan accounts 114,458 147,270
131,020 161,140
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
9. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 476,030 442,025
476,030 442,025
10. Secured Creditors
The company has allowed a legal mortgage and fixed charge over the company's assets, including the investment properties with a carrying amount of £476,030 as security for the mortgage loans. 
2023 2022
£ £
Bank loans and overdrafts 476,030 442,025
11. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 4,000 4,000
Page 5
Page 6
12. Dividends
2023 2022
£ £
On equity shares:
Final dividend paid 4,000 4,000
4,000 4,000
Page 6