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DUNNICLIFF BROS. LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2024






DUNNICLIFF BROS. LIMITED (REGISTERED NUMBER: 00396366)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


DUNNICLIFF BROS. LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 JUNE 2024







DIRECTORS: E A H Dunnicliff
G A Dunnicliff
Mrs S H L Butler
Mrs M A J Attwater
G H A Dunnicliff





REGISTERED OFFICE: c/o Scallywags Nursery Limited
Castle Lane
Melbourne
Derbyshire
DE73 8JB





REGISTERED NUMBER: 00396366 (England and Wales)





ACCOUNTANTS: Sibbalds Limited
Chartered Accountants and Business Advisers
Oakhurst House
57 Ashbourne Road
Derby
Derbyshire
DE22 3FS

DUNNICLIFF BROS. LIMITED (REGISTERED NUMBER: 00396366)

BALANCE SHEET
30 JUNE 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,337,035 1,370,129
Investments 5 940,000 940,000
Investment property 6 1,480,000 1,448,000
3,757,035 3,758,129

CURRENT ASSETS
Debtors 7 537,266 631,512
Cash at bank 96,743 193,830
634,009 825,342
CREDITORS
Amounts falling due within one year 8 1,007,295 1,176,426
NET CURRENT LIABILITIES (373,286 ) (351,084 )
TOTAL ASSETS LESS CURRENT LIABILITIES 3,383,749 3,407,045

PROVISIONS FOR LIABILITIES 9 55,300 49,800
NET ASSETS 3,328,449 3,357,245

CAPITAL AND RESERVES
Called up share capital 10 20,750 20,750
Merger Relief Reserve 923,129 923,129
Fair value reserve 11 906,967 899,967
Retained earnings 1,477,603 1,513,399
SHAREHOLDERS' FUNDS 3,328,449 3,357,245

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

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

DUNNICLIFF BROS. LIMITED (REGISTERED NUMBER: 00396366)

BALANCE SHEET - continued
30 JUNE 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 31 January 2025 and were signed on its behalf by:





E A H Dunnicliff - Director


DUNNICLIFF BROS. LIMITED (REGISTERED NUMBER: 00396366)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024


1. STATUTORY INFORMATION

Dunnicliff Bros. 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.

Preparation of consolidated financial statements
The financial statements contain information about Dunnicliff Bros. Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

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

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 - 2% on cost
Plant and machinery - 15% on cost
Motor vehicles - 25% on reducing balance

Freehold land is not depreciated.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.


DUNNICLIFF BROS. LIMITED (REGISTERED NUMBER: 00396366)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 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 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.

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 31 (2023 - 32 ) .

4. TANGIBLE FIXED ASSETS
Freehold Plant and Motor
property machinery vehicles Totals
£    £    £    £   
COST
At 1 July 2023
and 30 June 2024 1,419,499 13,630 126,467 1,559,596
DEPRECIATION
At 1 July 2023 117,048 13,630 58,789 189,467
Charge for year 16,174 - 16,920 33,094
At 30 June 2024 133,222 13,630 75,709 222,561
NET BOOK VALUE
At 30 June 2024 1,286,277 - 50,758 1,337,035
At 30 June 2023 1,302,451 - 67,678 1,370,129

Included in cost of land and buildings is freehold land of £ 610,778 (2023 - £ 610,778 ) which is not depreciated.

DUNNICLIFF BROS. LIMITED (REGISTERED NUMBER: 00396366)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024


5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 July 2023
and 30 June 2024 940,000
NET BOOK VALUE
At 30 June 2024 940,000
At 30 June 2023 940,000

The above represents the entire share capital of Scallywags Nursery Limited, Luxury Linen Hire Limited and Dunnicliff Developments Limited.

6. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 July 2023 1,448,000
Revaluations 32,000
At 30 June 2024 1,480,000
NET BOOK VALUE
At 30 June 2024 1,480,000
At 30 June 2023 1,448,000

The fair value of investment properties have been estimated by the directors based on historic professional valuations.

Fair value at 30 June 2024 is represented by:
£   
Valuation in 2024 32,000
Valuation in 2022 (126,345 )
Valuation in 2012 540,177
Valuation in 2004 530,135
Cost 504,033
1,480,000

DUNNICLIFF BROS. LIMITED (REGISTERED NUMBER: 00396366)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024


7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 24,686 25,268
Amounts owed by group undertakings 510,390 603,509
Other debtors 2,190 2,735
537,266 631,512

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 68,431 203,716
Amounts owed to group undertakings 474,259 474,259
Taxation and social security 41,471 44,192
Other creditors 423,134 454,259
1,007,295 1,176,426

9. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 55,300 49,800

Deferred
tax
£   
Balance at 1 July 2023 49,800
Provided during year 5,500
Balance at 30 June 2024 55,300

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
NIL Ordinary £1 - 20,750
14,000 Ordinary A £1 14,000 -
1,000 Ordinary B £1 1,000 -
5,750 Ordinary C £1 5,750 -
20,750 20,750

DUNNICLIFF BROS. LIMITED (REGISTERED NUMBER: 00396366)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024


11. RESERVES
Fair
value
reserve
£   
At 1 July 2023 899,967
Fair value transfer 7,000

At 30 June 2024 906,967