2022-12-012023-11-302023-11-30false10499441DICKSON HOLDINGS 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DICKSON HOLDINGS LIMITED

Registered Number
10499441
(England and Wales)

Unaudited Financial Statements for the Year ended
30 November 2023

DICKSON HOLDINGS LIMITED
Company Information
for the year from 1 December 2022 to 30 November 2023

Director

DICKSON, Simon Peter

Registered Address

James Watson House Montgomery Way
Rosehill Industrial Estate
Carlisle
CA1 2UU

Registered Number

10499441 (England and Wales)
DICKSON HOLDINGS LIMITED
Statement of Financial Position
30 November 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets38,1469,696
Investment property4150,500238,514
158,646248,210
Current assets
Cash at bank and on hand8,3657,682
8,3657,682
Creditors amounts falling due within one year5(34,396)(116,486)
Net current assets (liabilities)(26,031)(108,804)
Total assets less current liabilities132,615139,406
Provisions for liabilities6(1,300)(1,700)
Net assets131,315137,706
Capital and reserves
Called up share capital1010
Profit and loss account131,305137,696
Shareholders' funds131,315137,706
The financial statements were approved and authorised for issue by the Director on 16 April 2024, and are signed on its behalf by:
DICKSON, Simon Peter
Director
Registered Company No. 10499441
DICKSON HOLDINGS LIMITED
Notes to the Financial Statements
for the year ended 30 November 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Basis of preparation
The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover from the rendering of services is recognized by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Current taxation
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
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Vehicles15-
Office Equipment-25
Investment property
Investment property is carried at fair value determined annually by the director and derived from the current market rents and investment property yields for comparable real estate. These values are adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognized in the Income Statement.
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the Statement of Financial Position. They are depreciated over the shorter of their useful lives or the term of the lease. All other lease arrangements are classified as an operating lease Payments made under operating leases are charged to the Income Statement on a straight line basis over the lease term.
Trade and other creditors
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.
2.Average number of employees

20232022
Average number of employees during the year11
3.Tangible fixed assets

Vehicles

Office Equipment

Total

£££
Cost or valuation
At 01 December 2216,7501,26918,019
At 30 November 2316,7501,26918,019
Depreciation and impairment
At 01 December 228,0063178,323
Charge for year1,3122381,550
At 30 November 239,3185559,873
Net book value
At 30 November 237,4327148,146
At 30 November 228,7449529,696
4.Investment property
The 2023 valuations were made by the director, on an open market value for existing use basis.

£
Fair value at 01 December 22238,514
Disposals(85,000)
Fair value adjustments(3,014)
At 30 November 23150,500
5.Creditors: amounts due within one year

2023

2022

££
Finance lease and HP contracts-1,057
Other creditors33,844114,944
Accrued liabilities and deferred income552485
Total34,396116,486
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognized at transaction price net of any transaction costs and subsequently measured at amortized cost determined using the effective interest method. Finance lease and HP contracts after one year are secured against the assets to which they relate.
6.Provisions for liabilities
The provision for deferred tax arises from the fair value adjustment on fixed assets.

2023

2022

££
Net deferred tax liability (asset)1,3001,700
Total1,3001,700
7.Related party transactions
At the reporting date £33,842 (2022 - £114,944) was owed to the director in respect of a loan with the company. This loan is included within creditors and is unsecured, interest free and repayable on demand.