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REGISTERED NUMBER: 07935029 (England and Wales)











Unaudited Financial Statements

for the Year Ended

30 September 2024

for

Dawson Garages Limited

Dawson Garages Limited (Registered number: 07935029)






Contents of the Financial Statements
for the Year Ended 30 September 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


Dawson Garages Limited

Company Information
for the Year Ended 30 September 2024







DIRECTORS: P Walsh
S Walsh
S M Collings





REGISTERED OFFICE: Station Garage
Railway Street
Ramsbottom
Bury
Lancashire
BL0 9AL





REGISTERED NUMBER: 07935029 (England and Wales)





ACCOUNTANTS: Mosley & Co
14 Market Place
Ramsbottom
Bury
Lancashire
BL0 9HT

Dawson Garages Limited (Registered number: 07935029)

Statement of Financial Position
30 September 2024

30.9.24 30.9.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 1 1
Tangible assets 5 7,078 4,969
7,079 4,970

CURRENT ASSETS
Stocks 1,780 1,400
Debtors 6 626 696
Cash at bank and in hand 47,914 45,677
50,320 47,773
CREDITORS
Amounts falling due within one year 7 41,301 38,615
NET CURRENT ASSETS 9,019 9,158
TOTAL ASSETS LESS CURRENT
LIABILITIES

16,098

14,128

CREDITORS
Amounts falling due after more than
one year

8

(1,155

)

(2,523

)

PROVISIONS FOR LIABILITIES 9 - (1,108 )
NET ASSETS 14,943 10,497

Dawson Garages Limited (Registered number: 07935029)

Statement of Financial Position - continued
30 September 2024

30.9.24 30.9.23
Notes £    £    £    £   
CAPITAL AND RESERVES
Called up share capital 10 201 200
Retained earnings 14,742 10,297
SHAREHOLDERS' FUNDS 14,943 10,497

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

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 January 2025 and were signed on its behalf by:





S Walsh - Director


Dawson Garages Limited (Registered number: 07935029)

Notes to the Financial Statements
for the Year Ended 30 September 2024

1. STATUTORY INFORMATION

Dawson Garages 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.

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 2012, 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.
Plant and machinery etc - 20% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.


Dawson Garages Limited (Registered number: 07935029)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

2. ACCOUNTING POLICIES - continued
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.

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 5 (2023 - 5 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 October 2023
and 30 September 2024 15,000
AMORTISATION
At 1 October 2023
and 30 September 2024 14,999
NET BOOK VALUE
At 30 September 2024 1
At 30 September 2023 1

Dawson Garages Limited (Registered number: 07935029)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 October 2023 45,660
Additions 5,104
Disposals (21,740 )
At 30 September 2024 29,024
DEPRECIATION
At 1 October 2023 40,691
Charge for year 2,994
Eliminated on disposal (21,739 )
At 30 September 2024 21,946
NET BOOK VALUE
At 30 September 2024 7,078
At 30 September 2023 4,969

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade debtors 38 33
Other debtors 588 663
626 696

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Hire purchase contracts 1,368 1,171
Trade creditors 3,561 5,141
Taxation and social security 14,815 14,742
Other creditors 21,557 17,561
41,301 38,615

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
30.9.24 30.9.23
£    £   
Hire purchase contracts 1,155 2,523

Dawson Garages Limited (Registered number: 07935029)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

9. PROVISIONS FOR LIABILITIES
30.9.24 30.9.23
£    £   
Deferred tax - 1,108

Deferred
tax
£   
Balance at 1 October 2023 1,108
Provided during year (1,108 )
Balance at 30 September 2024 -

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.9.24 30.9.23
value: £    £   
100 Ordinary £1 100 100
100 Ordinary A £1 100 100
1 B Ordinary £1 1 -
201 200

1 B Ordinary share of £1 was allotted and fully paid for cash at par during the year.

11. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is S Walsh and P Walsh by virtue of their ownership of 99.5% of the issued share capital.