12300590falseThe principal activity of the Company during the year continued to be that of a holding company.2022-09-012023-08-31http://www.companieshouse.gov.uk/2022-08-31http://www.companieshouse.gov.uk/pt:ShareCapital2022-08-31http://www.companieshouse.gov.uk/cd:Director12022-09-012023-08-31http://www.companieshouse.gov.uk/pt:ShareCapital2023-08-31http://www.companieshouse.gov.uk/cd:OrdinaryShareClass12022-09-012023-08-31http://www.companieshouse.gov.uk/cd:RegisteredOffice2022-09-012023-08-31http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport2022-09-012023-08-31http://www.companieshouse.gov.uk/2022-09-012023-08-31http://www.companieshouse.gov.uk/2022-08-31http://www.companieshouse.gov.uk/cd:FRS1022022-09-012023-08-31http://www.companieshouse.gov.uk/2023-08-31http://www.companieshouse.gov.uk/cd:FullAccounts2022-09-012023-08-31http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd2022-09-012023-08-31iso4217:GBPxbrli:sharesxbrli:pure
Registered number: 12300590

Dorling Holdings Limited

UNAUDITED ACCOUNTS
FOR THE YEAR ENDED 31 AUGUST 2023

Prepared By:
Lever Bros & Co
Chartered Accountants
First Floor, 690 Great West Road
Osterley Village
Isleworth
TW7 4PU

Dorling Holdings Limited

ACCOUNTS
FOR THE YEAR ENDED 31 AUGUST 2023
DIRECTORS
C C Dorling
REGISTERED OFFICE
First Floor 690 Great West Road
Osterley Village
Isleworth
TW7 4PU
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 12300590
ACCOUNTANTS
Lever Bros & Co
Chartered Accountants
First Floor, 690 Great West Road
Osterley Village
Isleworth
TW7 4PU

Dorling Holdings Limited

ACCOUNTS
FOR THEYEARENDED31 AUGUST 2023
CONTENTS
Page
Directors' Report-
Accountants' Report-
Statement Of Comprehensive Income-
Balance Sheet3
Notes To The Accounts4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account-
Profit And Loss Account Summaries-

Dorling Holdings Limited

BALANCE SHEET AT 31 August 2023
20232022
Notes££
FIXED ASSETS
Investment Assets3223,494223,494
CURRENT ASSETS
Cash at bank and in hand93,998110,846
93,998110,846
NET CURRENT ASSETS93,998110,846
TOTAL ASSETS LESS CURRENT LIABILITIES317,492334,340
CREDITORS: Amounts falling due after more than one year4214,721319,314
NET ASSETS102,77115,026
CAPITAL AND RESERVES
Called up share capital5100100
Profit and loss account102,67114,926
SHAREHOLDERS' FUNDS102,77115,026
For the year ending 31 August 2023 the company was entitled to exemption 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 directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 9 April 2024 and signed on their behalf by
.............................
C C Dorling
Director

Dorling Holdings Limited

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 AUGUST 2023
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .
The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the Company's accounting policies (see note 1e).
The following principal accounting policies have been applied:
1b. Statutory Information
Dorling Holdings Limited is a private company, limited by shares, incorporated and domiciled in England and Wales. The company's registered number is 12300590 and registered office address is First Floor 690 Great West Road, Osterley Village, Isleworth, TW7 4PU.
These financial statements are presented in Pounds Sterling (GBP) as that is the currency in which the majority of the Company transactions are denominated. They comprise the financial statements of the Company for the year ended 31 August 2023 and are presented to the nearest pound.
The principal activity of the Company during the year continued to be that of a holding company.
1c. Valuation Of Investments
Investments in subsidiaries are measured at cost less accumulated impairment.
1d. Financial Instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or in case of an out-right short-term loan that is not at market rate, the financial asset or liability is measured, initially at the present value of future cash flows discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost, unless it qualifies as a loan from a director in the case of a small company, or a public benefit entity concessionary loan.
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Comprehensive Income. Financial assets and liabilities are offset, and the net amount reported in the Statement of Financial Position when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the assets and settle the liability simultaneously.

Dorling Holdings Limited

1e. Judgements In Applying Accounting Policies And Key Sources Of Estimation Uncertainty
The preparation of financial statements in accordance with FRS 102 requires the Company Director to exercise judgment in applying the Company's accounting policies. The areas where significant judgments and estimates have been made in preparing the financial statements are summarised as follows:
Valuation of investments (see note 3)
Determining whether any impairment should be applied to the net book value of the Company's investments requires estimations of the value of the investments. The value in use calculation requires the Director to estimate the future cash flows expected to arise from the investments and suitable discount rate in order to calculate the present value.
2. EMPLOYEES
20232022
No.No.
Average number of employees-1
3. FINANCIAL ASSETS
Shares in group companies
and participating interestsTotal
££
Cost
At 1 September 2022223,494223,494
At 31 August 2023223,494223,494
Amortisation
Net Book Amounts
At 31 August 2023223,494223,494
At 31 August 2022223,494223,494
4. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
20232022
££
Amounts Due to group companies >1yr214,721319,314
214,721319,314

Dorling Holdings Limited

5. SHARE CAPITAL 20232022
££
Allotted, issued and fully paid:
100 Ordinary shares of £1.00 each100100
100100
6. RELATED PARTY TRANSACTIONS
The Company has taken advantage of the exemptions under paragraph 1AC.35 of the Financial Reporting Standard 102- section 1A whereby it has not disclosed transactions with any wholly owned subsidiary undertakings of the group.
7. CONTROLLING PARTY
C C Dorling is the director and sole shareholder and is deemed to be the ultimate contolling party.