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REGISTERED NUMBER: 01816288 (England and Wales)















ANTHONY DAWSON LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024






ANTHONY DAWSON LIMITED (REGISTERED NUMBER: 01816288)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024




Page

Company Information 1

Statement of Financial Position 2 to 3

Notes to the Financial Statements 4 to 7


ANTHONY DAWSON LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2024







DIRECTORS: R Dawson
J Dawson
A Dawson





SECRETARY: Mrs M A Dawson





REGISTERED OFFICE: Manor Farm
Heath Road
Coleby
Lincolnshire
LN5 0AR





REGISTERED NUMBER: 01816288 (England and Wales)





ACCOUNTANTS: Duncan & Toplis Limited
4 Henley Way
Doddington Road
Lincoln
Lincolnshire
LN6 3QR

ANTHONY DAWSON LIMITED (REGISTERED NUMBER: 01816288)

STATEMENT OF FINANCIAL POSITION
31 MARCH 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 4,890,145 4,342,545
Investments 5 74,581 74,581
Investment property 6 870,000 947,475
5,834,726 5,364,601

CURRENT ASSETS
Debtors 7 1,604,356 1,609,946
Cash at bank 3,120,531 2,337,581
4,724,887 3,947,527
CREDITORS
Amounts falling due within one year 8 498,696 703,678
NET CURRENT ASSETS 4,226,191 3,243,849
TOTAL ASSETS LESS CURRENT LIABILITIES 10,060,917 8,608,450

CREDITORS
Amounts falling due after more than one year 9 (81,789 ) -

PROVISIONS FOR LIABILITIES (480,929 ) (243,895 )
NET ASSETS 9,498,199 8,364,555

CAPITAL AND RESERVES
Called up share capital 11 100 100
Fair value reserve 580,149 494,136
Retained earnings 8,917,950 7,870,319
SHAREHOLDERS' FUNDS 9,498,199 8,364,555

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

ANTHONY DAWSON LIMITED (REGISTERED NUMBER: 01816288)

STATEMENT OF FINANCIAL POSITION - continued
31 MARCH 2024


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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 6 August 2024 and were signed on its behalf by:





R Dawson - Director


ANTHONY DAWSON LIMITED (REGISTERED NUMBER: 01816288)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1. STATUTORY INFORMATION

Anthony Dawson Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 as modified by the revaluation of certain assets.

Turnover
Turnover represents income from property rental, the recharge of property repairs and the generation of heat from biomass, net of value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Land and buildings - 2% on cost and not provided
Plant and machinery etc - 25% on reducing balance, 10% on cost and 2% on cost

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Investment properties
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in the income statement.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Leasing commitments
Rentals paid under operating leases are charged to the income statement on a straight line basis over the period of the lease.

The company owns investment properties for rental income. Rental income from operating leases is recognised on a straight line basis over the term 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 the income statement in the period to which they relate.

ANTHONY DAWSON LIMITED (REGISTERED NUMBER: 01816288)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

2. ACCOUNTING POLICIES - continued

Revaluation reserve
The aggregate surplus on re-measurement of investment properties, net of associated deferred tax, is transferred to a separate non-distributable revaluation reserve in order to assist with the identification of profits available for distribution.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2023 - 5 ) .

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST OR VALUATION
At 1 April 2023 4,146,650 6,102,346 10,248,996
Additions - 1,018,244 1,018,244
Disposals - (595,277 ) (595,277 )
At 31 March 2024 4,146,650 6,525,313 10,671,963
DEPRECIATION
At 1 April 2023 1,509,300 4,397,151 5,906,451
Charge for year 49,900 176,769 226,669
Eliminated on disposal - (351,302 ) (351,302 )
At 31 March 2024 1,559,200 4,222,618 5,781,818
NET BOOK VALUE
At 31 March 2024 2,587,450 2,302,695 4,890,145
At 31 March 2023 2,637,350 1,705,195 4,342,545

Included in cost or valuation of land and buildings is freehold land of £ 239,511 (2023 - £ 239,511 ) which is not depreciated.

Cost or valuation at 31 March 2024 is represented by:

Plant and
Land and machinery
buildings etc Totals
£    £    £   
Valuation in 2014 752,789 - 752,789
Cost 3,393,861 6,525,313 9,919,174
4,146,650 6,525,313 10,671,963

If freehold property had not been revalued it would have been included at the following historical cost:

31.3.24 31.3.23
£    £   
Cost 3,393,861 3,393,861
Aggregate depreciation 1,509,300 1,459,124

In the directors opinion, the market value of freehold land and buildings has not changed significantly, since the last formal valuation.

ANTHONY DAWSON LIMITED (REGISTERED NUMBER: 01816288)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 April 2023
and 31 March 2024 74,581
NET BOOK VALUE
At 31 March 2024 74,581
At 31 March 2023 74,581

6. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 April 2023 947,475
Revaluations (77,475 )
At 31 March 2024 870,000
NET BOOK VALUE
At 31 March 2024 870,000
At 31 March 2023 947,475

Fair value at 31 March 2024 is represented by:
£   
Valuation in 2013 33,698
Valuation in 2014 80,000
Valuation in 2020 14,093
Valuation in 2024 (77,475 )
Cost 819,684
870,000

The investment properties have been valued to open market value by the director. No professional valuation has been obtained.

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade debtors 212,702 51,554
Amounts owed by group undertakings 1,205,297 1,475,297
Other debtors 186,357 83,095
1,604,356 1,609,946

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Hire purchase contracts (see note 10) 13,519 -
Trade creditors 24,113 255,212
Taxation and social security 335,547 268,187
Other creditors 125,517 180,279
498,696 703,678

ANTHONY DAWSON LIMITED (REGISTERED NUMBER: 01816288)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.3.24 31.3.23
£    £   
Hire purchase contracts (see note 10) 81,789 -

10. LEASING AGREEMENTS

There are minimum lease payments under non-cancellable operating leases due totalling £240,000 (2023 : £480,000).

11. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.24 31.3.23
value: £    £   
32 Ordinary £1 32 32
50 A Ordinary £1 50 50
18 B Ordinary £1 18 18
100 100