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frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 05901919 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 05901919 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 05901919 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 05901919 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-10-31 05901919 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 05901919 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 05901919 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 05901919 frs-core:UnlistedNon-exchangeTraded 2022-10-31 05901919 frs-core:UnlistedNon-exchangeTraded 2021-10-31 05901919 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-10-31 05901919 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 05901919 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 05901919 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 05901919 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 05901919 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 05901919 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 05901919 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-10-31 05901919 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-10-31 05901919 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 05901919 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 05901919 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 05901919 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 05901919 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-10-31 05901919 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 05901919 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 05901919 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 05901919 dpl-frs:CostSales 2021-11-01 2022-10-31 05901919 dpl-frs:CostSales 2021-10-31 05901919 dpl-frs:CostSales 2022-10-31 05901919 dpl-frs:DistributionCosts 2021-11-01 2022-10-31 05901919 dpl-frs:AdministrativeExpenses 2021-11-01 2022-10-31 05901919 frs-bus:Director1 2021-11-01 2022-10-31 05901919 frs-bus:Director1 2021-10-31 05901919 frs-bus:Director1 2022-10-31 05901919 frs-bus:Director2 2021-11-01 2022-10-31 05901919 frs-bus:Director2 2021-10-31 05901919 frs-bus:Director2 2022-10-31 05901919 1 2021-11-01 2022-10-31 05901919 frs-core:CurrentFinancialInstruments 1 2022-10-31 05901919 frs-core:Non-currentFinancialInstruments 1 2022-10-31 05901919 2 2021-11-01 2022-10-31 05901919 frs-core:CurrentFinancialInstruments 2 2022-10-31 05901919 frs-core:Non-currentFinancialInstruments 2 2022-10-31 05901919 3 2021-11-01 2022-10-31 05901919 frs-core:CurrentFinancialInstruments 3 2022-10-31 05901919 frs-core:Non-currentFinancialInstruments 3 2022-10-31 05901919 4 2021-11-01 2022-10-31 05901919 frs-core:CurrentFinancialInstruments 4 2022-10-31 05901919 frs-core:Non-currentFinancialInstruments 4 2022-10-31 05901919 5 2021-11-01 2022-10-31 05901919 frs-core:CurrentFinancialInstruments 5 2022-10-31 05901919 frs-core:Non-currentFinancialInstruments 5 2022-10-31 05901919 6 2021-11-01 2022-10-31 05901919 frs-core:CurrentFinancialInstruments 6 2022-10-31 05901919 frs-core:Non-currentFinancialInstruments 6 2022-10-31 05901919 7 2021-11-01 2022-10-31 05901919 frs-core:CurrentFinancialInstruments 7 2022-10-31 05901919 frs-core:Non-currentFinancialInstruments 7 2022-10-31 05901919 8 2021-11-01 2022-10-31 05901919 frs-core:CurrentFinancialInstruments 8 2022-10-31 05901919 frs-core:Non-currentFinancialInstruments 8 2022-10-31 05901919 9 2021-11-01 2022-10-31 05901919 frs-core:CurrentFinancialInstruments 9 2022-10-31 05901919 frs-core:Non-currentFinancialInstruments 9 2022-10-31 05901919 10 2021-11-01 2022-10-31 05901919 frs-core:CurrentFinancialInstruments 10 2022-10-31 05901919 frs-core:Non-currentFinancialInstruments 10 2022-10-31 05901919 11 2021-11-01 2022-10-31 05901919 frs-core:CurrentFinancialInstruments 11 2022-10-31 05901919 frs-core:Non-currentFinancialInstruments 11 2022-10-31 05901919 12 2021-11-01 2022-10-31 05901919 frs-core:CurrentFinancialInstruments 12 2022-10-31 05901919 frs-core:Non-currentFinancialInstruments 12 2022-10-31 05901919 13 2021-11-01 2022-10-31 05901919 frs-core:CurrentFinancialInstruments 13 2022-10-31 05901919 frs-core:Non-currentFinancialInstruments 13 2022-10-31 05901919 14 2021-11-01 2022-10-31 05901919 frs-core:CurrentFinancialInstruments 14 2022-10-31 05901919 frs-core:Non-currentFinancialInstruments 14 2022-10-31 05901919 15 2021-11-01 2022-10-31 05901919 frs-core:CurrentFinancialInstruments 15 2022-10-31 05901919 frs-core:Non-currentFinancialInstruments 15 2022-10-31 05901919 16 2021-11-01 2022-10-31 05901919 frs-core:CurrentFinancialInstruments 16 2022-10-31 05901919 frs-core:Non-currentFinancialInstruments 16 2022-10-31 05901919 17 2021-11-01 2022-10-31 05901919 frs-core:CurrentFinancialInstruments 17 2022-10-31 05901919 frs-core:Non-currentFinancialInstruments 17 2022-10-31 05901919 18 2021-11-01 2022-10-31 05901919 frs-core:CurrentFinancialInstruments 18 2022-10-31 05901919 frs-core:Non-currentFinancialInstruments 18 2022-10-31 05901919 19 2021-11-01 2022-10-31 05901919 frs-core:CurrentFinancialInstruments 19 2022-10-31 05901919 frs-core:Non-currentFinancialInstruments 19 2022-10-31 05901919 20 2021-11-01 2022-10-31 05901919 frs-core:CurrentFinancialInstruments 20 2022-10-31 05901919 frs-core:Non-currentFinancialInstruments 20 2022-10-31 05901919 dpl-frs:Item1 2021-11-01 2022-10-31 05901919 dpl-frs:Item1 2021-10-31 05901919 dpl-frs:Item1 2022-10-31 05901919 dpl-frs:CostSales dpl-frs:Item1 2021-11-01 2022-10-31 05901919 dpl-frs:CostSales dpl-frs:Item1 2021-10-31 05901919 dpl-frs:CostSales dpl-frs:Item1 2022-10-31 05901919 dpl-frs:DistributionCosts dpl-frs:Item1 2021-11-01 2022-10-31 05901919 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-11-01 2022-10-31 05901919 dpl-frs:Item2 2021-11-01 2022-10-31 05901919 dpl-frs:Item2 2021-10-31 05901919 dpl-frs:Item2 2022-10-31 05901919 dpl-frs:CostSales dpl-frs:Item2 2021-11-01 2022-10-31 05901919 dpl-frs:CostSales dpl-frs:Item2 2021-10-31 05901919 dpl-frs:CostSales dpl-frs:Item2 2022-10-31 05901919 dpl-frs:DistributionCosts dpl-frs:Item2 2021-11-01 2022-10-31 05901919 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-11-01 2022-10-31 05901919 dpl-frs:Item3 2021-11-01 2022-10-31 05901919 dpl-frs:Item3 2021-10-31 05901919 dpl-frs:Item3 2022-10-31 05901919 dpl-frs:CostSales dpl-frs:Item3 2021-11-01 2022-10-31 05901919 dpl-frs:CostSales dpl-frs:Item3 2021-10-31 05901919 dpl-frs:CostSales dpl-frs:Item3 2022-10-31 05901919 dpl-frs:DistributionCosts dpl-frs:Item3 2021-11-01 2022-10-31 05901919 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-11-01 2022-10-31 05901919 dpl-frs:Item4 2021-11-01 2022-10-31 05901919 dpl-frs:Item4 2021-10-31 05901919 dpl-frs:Item4 2022-10-31 05901919 dpl-frs:CostSales dpl-frs:Item4 2021-11-01 2022-10-31 05901919 dpl-frs:CostSales dpl-frs:Item4 2021-10-31 05901919 dpl-frs:CostSales dpl-frs:Item4 2022-10-31 05901919 dpl-frs:DistributionCosts dpl-frs:Item4 2021-11-01 2022-10-31 05901919 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-11-01 2022-10-31 05901919 dpl-frs:Item5 2021-11-01 2022-10-31 05901919 dpl-frs:Item5 2021-10-31 05901919 dpl-frs:Item5 2022-10-31 05901919 dpl-frs:CostSales dpl-frs:Item5 2021-11-01 2022-10-31 05901919 dpl-frs:CostSales dpl-frs:Item5 2021-10-31 05901919 dpl-frs:CostSales dpl-frs:Item5 2022-10-31 05901919 dpl-frs:DistributionCosts dpl-frs:Item5 2021-11-01 2022-10-31 05901919 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-11-01 2022-10-31 05901919 dpl-frs:Item6 2021-11-01 2022-10-31 05901919 dpl-frs:Item6 2021-10-31 05901919 dpl-frs:Item6 2022-10-31 05901919 dpl-frs:CostSales dpl-frs:Item6 2021-11-01 2022-10-31 05901919 dpl-frs:CostSales dpl-frs:Item6 2021-10-31 05901919 dpl-frs:CostSales dpl-frs:Item6 2022-10-31 05901919 dpl-frs:DistributionCosts dpl-frs:Item6 2021-11-01 2022-10-31 05901919 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-11-01 2022-10-31 05901919 dpl-frs:Item7 2021-11-01 2022-10-31 05901919 dpl-frs:Item7 2021-10-31 05901919 dpl-frs:Item7 2022-10-31 05901919 dpl-frs:CostSales dpl-frs:Item7 2021-11-01 2022-10-31 05901919 dpl-frs:CostSales dpl-frs:Item7 2021-10-31 05901919 dpl-frs:CostSales dpl-frs:Item7 2022-10-31 05901919 dpl-frs:DistributionCosts dpl-frs:Item7 2021-11-01 2022-10-31 05901919 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-11-01 2022-10-31 05901919 dpl-frs:Item8 2021-11-01 2022-10-31 05901919 dpl-frs:Item8 2021-10-31 05901919 dpl-frs:Item8 2022-10-31 05901919 dpl-frs:CostSales dpl-frs:Item8 2021-11-01 2022-10-31 05901919 dpl-frs:CostSales dpl-frs:Item8 2021-10-31 05901919 dpl-frs:CostSales dpl-frs:Item8 2022-10-31 05901919 dpl-frs:DistributionCosts dpl-frs:Item8 2021-11-01 2022-10-31 05901919 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-11-01 2022-10-31 05901919 dpl-frs:Item9 2021-11-01 2022-10-31 05901919 dpl-frs:Item9 2021-10-31 05901919 dpl-frs:Item9 2022-10-31 05901919 dpl-frs:CostSales dpl-frs:Item9 2021-11-01 2022-10-31 05901919 dpl-frs:CostSales dpl-frs:Item9 2021-10-31 05901919 dpl-frs:CostSales dpl-frs:Item9 2022-10-31 05901919 dpl-frs:DistributionCosts dpl-frs:Item9 2021-11-01 2022-10-31 05901919 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-11-01 2022-10-31 05901919 dpl-frs:Item10 2021-11-01 2022-10-31 05901919 dpl-frs:Item10 2021-10-31 05901919 dpl-frs:Item10 2022-10-31 05901919 dpl-frs:CostSales dpl-frs:Item10 2021-11-01 2022-10-31 05901919 dpl-frs:CostSales dpl-frs:Item10 2021-10-31 05901919 dpl-frs:CostSales dpl-frs:Item10 2022-10-31 05901919 dpl-frs:DistributionCosts dpl-frs:Item10 2021-11-01 2022-10-31 05901919 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-11-01 2022-10-31 05901919 dpl-frs:Item11 2021-11-01 2022-10-31 05901919 dpl-frs:Item11 2021-10-31 05901919 dpl-frs:Item11 2022-10-31 05901919 dpl-frs:CostSales dpl-frs:Item11 2021-11-01 2022-10-31 05901919 dpl-frs:CostSales dpl-frs:Item11 2021-10-31 05901919 dpl-frs:CostSales dpl-frs:Item11 2022-10-31 05901919 dpl-frs:DistributionCosts dpl-frs:Item11 2021-11-01 2022-10-31 05901919 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-11-01 2022-10-31 05901919 dpl-frs:Item12 2021-11-01 2022-10-31 05901919 dpl-frs:Item12 2021-10-31 05901919 dpl-frs:Item12 2022-10-31 05901919 dpl-frs:CostSales dpl-frs:Item12 2021-11-01 2022-10-31 05901919 dpl-frs:CostSales dpl-frs:Item12 2021-10-31 05901919 dpl-frs:CostSales dpl-frs:Item12 2022-10-31 05901919 dpl-frs:DistributionCosts dpl-frs:Item12 2021-11-01 2022-10-31 05901919 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-11-01 2022-10-31 05901919 1 2021-11-01 2022-10-31 05901919 frs-countries:EnglandWales 2021-11-01 2022-10-31
Registered number: 05901919
John Dawson & Son Limited
Unaudited Financial Statements
For The Year Ended 31 October 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 05901919
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 37,291 49,349
37,291 49,349
CURRENT ASSETS
Stocks 503,700 343,700
Debtors 5 3,656 8,147
Cash at bank and in hand 43,502 141,865
550,858 493,712
Creditors: Amounts Falling Due Within One Year 6 (186,945 ) (100,352 )
NET CURRENT ASSETS (LIABILITIES) 363,913 393,360
TOTAL ASSETS LESS CURRENT LIABILITIES 401,204 442,709
Creditors: Amounts Falling Due After More Than One Year 7 (34,722 ) (60,361 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (7,032 ) (9,376 )
NET ASSETS 359,450 372,972
CAPITAL AND RESERVES
Called up share capital 100 100
Profit and Loss Account 359,350 372,872
SHAREHOLDERS' FUNDS 359,450 372,972
Page 1
Page 2
For the year ending 31 October 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 E Dawson
Director
31/01/2024
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
John Dawson & Son Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05901919 . The registered office is Office 1 Embsay Mill, Embsay, Skipton, North Yorkshire, BD23 6QF.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

The financial statements are prepared under the historical cost basis.
The financial statements are prepared in sterling, which is the functional currency of the entity.
2.2. Turnover
Turnover is measured at the fair value of the consideration receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Property sales are recognised at the date of completion.
Construction work is invoiced and recognised on completion of the work undertaken.
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 25% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 25% reducing balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under hire purchase contracts are depreciated over their useful lives.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Financial Instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Debt instruments are subsequently measured at amortised cost.
2.7. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively.
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
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2.8. Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly.
Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs.
The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
2.9. 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 in finance costs in profit or loss in the period is arises.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2022: 3)
3 3
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 November 2022 44,240 76,122 1,228 121,590
Additions - - 279 279
As at 31 October 2023 44,240 76,122 1,507 121,869
Depreciation
As at 1 November 2022 38,092 33,139 1,010 72,241
Provided during the period 1,537 10,746 54 12,337
As at 31 October 2023 39,629 43,885 1,064 84,578
Net Book Value
As at 31 October 2023 4,611 32,237 443 37,291
As at 1 November 2022 6,148 42,983 218 49,349
5. Debtors
2023 2022
£ £
Due within one year
Prepayments and accrued income 3,656 1,316
VAT - 6,831
3,656 8,147
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6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 19,167 2,000
Trade creditors 3,620 8,912
Bank loans and overdrafts 5,556 5,032
Corporation tax 4,206 3,191
Other taxes and social security 639 -
VAT 5,707 -
Accruals and deferred income 2,000 2,000
Directors' loan accounts 146,050 79,217
186,945 100,352
Included in creditors: amounts falling due within one year, are net obligations under hire purchase contracts of £19,167 (2022 - £2,000) which are secured against the assets to which they relate.
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts - 19,167
Bank loans 34,722 41,194
34,722 60,361
Included in creditors: amounts falling due after more than one year, are net obligations under hire purchase contracts of £nil (2022 - £19,167) which are secured against the assets to which they relate.
8. Pension Commitments
The company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £190 (2022 - £nil).
Contributions totalling £nil (2022 - £nil) were payable to the fund at the year end, and are included in creditors: amount falling due within one year.
9. Related Party Transactions
During the year, dividends of £22,000 (2022 - £26,000) were paid to the directors.
Included in creditors: amounts falling due within one year, is a directors loan account balance of £146,050 (2022 - £79,217) owing to the directors.
The loans are interest free and repayable on demand.
10. Ultimate Controlling Party
The company is a wholly owned subsidiary undertaking of John Dawson & Son (Holdings) Limited.

The registered office of John Dawson & Son (Holdings) Limited is Office 1 Embsay Mill, Embsay, Skipton, North Yorkshire, BD23 6QF.
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