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REGISTERED NUMBER: 01837964 (England and Wales)












BERNARD DICKINSON LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024






BERNARD DICKINSON LIMITED (REGISTERED NUMBER: 01837964)






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




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


BERNARD DICKINSON LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2024







DIRECTORS: A B W Dickinson
Mrs K L Dickinson





SECRETARY: A B W Dickinson





REGISTERED OFFICE: 13 Beech Drive
Fulwood
Preston
Lancashire
PR2 3NB





REGISTERED NUMBER: 01837964 (England and Wales)





ACCOUNTANTS: Rushtons
Chartered Accountants
Shorrock House
1 Faraday Court
Fulwood
Preston
Lancashire
PR2 9NB

BERNARD DICKINSON LIMITED (REGISTERED NUMBER: 01837964)

ABRIDGED BALANCE SHEET
31 MARCH 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 49,973 69,973
Tangible assets 5 35,054 40,340
Investments 6 162,891 163,055
247,918 273,368

CURRENT ASSETS
Stocks 229,328 224,660
Debtors 87,670 77,650
Cash at bank and in hand 175,687 233,958
492,685 536,268
CREDITORS
Amounts falling due within one year 171,150 203,853
NET CURRENT ASSETS 321,535 332,415
TOTAL ASSETS LESS CURRENT
LIABILITIES

569,453

605,783

PROVISIONS FOR LIABILITIES 5,051 4,575
NET ASSETS 564,402 601,208

CAPITAL AND RESERVES
Called up share capital 33 33
Other reserves 32 32
Retained earnings 564,337 601,143
SHAREHOLDERS' FUNDS 564,402 601,208

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.

BERNARD DICKINSON LIMITED (REGISTERED NUMBER: 01837964)

ABRIDGED BALANCE SHEET - 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 March 2024 in accordance with Section 444(2A) of the Companies Act 2006.

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 20 August 2024 and were signed on its behalf by:





A B W Dickinson - Director


BERNARD DICKINSON LIMITED (REGISTERED NUMBER: 01837964)

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

1. STATUTORY INFORMATION

Bernard Dickinson 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.

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.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2017, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - 4% on cost
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Computer equipment - 33% on cost

Stocks
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 items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.


BERNARD DICKINSON LIMITED (REGISTERED NUMBER: 01837964)

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

2. ACCOUNTING POLICIES - continued
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 balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period 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 profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2023 - 6 ) .

BERNARD DICKINSON LIMITED (REGISTERED NUMBER: 01837964)

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

4. INTANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 April 2023
and 31 March 2024 200,000
AMORTISATION
At 1 April 2023 130,027
Amortisation for year 20,000
At 31 March 2024 150,027
NET BOOK VALUE

At 31 March 2024 49,973
At 31 March 2023 69,973

5. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 April 2023 271,151
Additions 5,045
At 31 March 2024 276,196
DEPRECIATION
At 1 April 2023 230,811
Charge for year 10,331
At 31 March 2024 241,142
NET BOOK VALUE
At 31 March 2024 35,054
At 31 March 2023 40,340

BERNARD DICKINSON LIMITED (REGISTERED NUMBER: 01837964)

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

6. FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:
Totals
£   
COST OR VALUATION
At 1 April 2023 163,055
Revaluations (164 )
At 31 March 2024 162,891
NET BOOK VALUE
At 31 March 2024 162,891
At 31 March 2023 163,055

Cost or valuation at 31 March 2024 is represented by:
Totals
£   
Valuation in 2021 270
Valuation in 2022 12,789
Valuation in 2023 2,996
Valuation in 2024 (164 )
Cost 147,000
162,891