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REGISTERED NUMBER: 03749062 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

FOR

DAWNHOLT LIMITED

DAWNHOLT LIMITED (REGISTERED NUMBER: 03749062)

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










Page

Company Information 1

Chartered Certified Accountants' Report 2

Statement of Financial Position 3

Notes to the Financial Statements 5


DAWNHOLT LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2024







DIRECTOR: M L Rumens





REGISTERED OFFICE: D S House
306 High Street
Croydon
Surrey
CR0 1NG





REGISTERED NUMBER: 03749062 (England and Wales)





ACCOUNTANTS: Innovi Advisors Ltd
Chartered Certified Accountants
163 Herne Hill
London
SE24 9LR

CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE DIRECTOR
ON THE UNAUDITED FINANCIAL STATEMENTS OF
DAWNHOLT LIMITED


The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Dawnholt Limited for the year ended 31 March 2024 which comprise the Income Statement, Statement of Financial Position, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the director of Dawnholt Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Dawnholt Limited and state those matters that we have agreed to state to the director of Dawnholt Limited in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at
https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Dawnholt Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Dawnholt Limited. You consider that Dawnholt Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Dawnholt Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Innovi Advisors Ltd
Chartered Certified Accountants
163 Herne Hill
London
SE24 9LR


6 February 2025

DAWNHOLT LIMITED (REGISTERED NUMBER: 03749062)

STATEMENT OF FINANCIAL POSITION
31 MARCH 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 - -
Investments 5 130 130
Investment property 6 900,000 900,000
900,130 900,130

CURRENT ASSETS
Debtors 7 990,119 1,083,991
Investments 8 1,586,899 1,234,112
Cash at bank 252,496 417,449
2,829,514 2,735,552
CREDITORS
Amounts falling due within one year 9 219,217 213,937
NET CURRENT ASSETS 2,610,297 2,521,615
TOTAL ASSETS LESS CURRENT
LIABILITIES

3,510,427

3,421,745

PROVISIONS FOR LIABILITIES 142,275 122,019
NET ASSETS 3,368,152 3,299,726

CAPITAL AND RESERVES
Called up share capital 67 67
Revaluation reserve 10 606,543 520,189
Capital redemption reserve 1,109,934 1,109,934
Retained earnings 1,651,608 1,669,536
SHAREHOLDERS' FUNDS 3,368,152 3,299,726

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 director acknowledges his 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.

DAWNHOLT LIMITED (REGISTERED NUMBER: 03749062)

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 director and authorised for issue on 6 February 2025 and were signed by:





M L Rumens - Director


DAWNHOLT LIMITED (REGISTERED NUMBER: 03749062)

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


1. STATUTORY INFORMATION

Dawnholt 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 the amounts derived from rent receivable.

Tangible fixed assets
Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives at the following rates

Plant and machinery20% on cost

Assets held under finance leases are depreciated in the same way as owned assets.

At each statement of financial position date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of the asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Investments in associates
Investments in associate undertakings are recognised at cost less impairment.

Investment property
Investment properties are stated at their open market valuation at the balance sheet date. Surpluses or deficits on individual properties are transferred to the investment revaluation reserve, except that a deficit which is expected to be permanent and which is in excess of any previously recognised surplus over cost relating to the same property, or the reversal of such a deficit, is charged to the profit and loss account. Other deficits on revaluation not expected to be permanent are taken to the statement of recognised gains and losses.

The treatment for the company's investment properties is a departure from the requirements of the Companies Act 2006 concerning the depreciation of fixed assets. However, these properties are not held for consumption but for investment and the director considers that systematic annual depreciation would be inappropriate. The accounting policy adopted is therefore necessary for the accounts to show true and fair view.


DAWNHOLT LIMITED (REGISTERED NUMBER: 03749062)

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 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.

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.

Fixed asset investments
Fixed asset investments are stated at cost as at the balance sheet date.

Current asset investments
Investments in listed company shares, which have been classified as current asset investments, are remeasured to market value at each statement of financial position date. Gains and losses on remeasurement are recognised in profit or loss for the period.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2023
and 31 March 2024 1,752
DEPRECIATION
At 1 April 2023
and 31 March 2024 1,752
NET BOOK VALUE
At 31 March 2024 -

DAWNHOLT LIMITED (REGISTERED NUMBER: 03749062)

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


5. FIXED ASSET INVESTMENTS
Interest
in Other
associate investments Totals
£    £    £   
COST OR VALUATION
At 1 April 2023
and 31 March 2024 50 80 130
NET BOOK VALUE
At 31 March 2024 50 80 130
At 31 March 2023 50 80 130

Cost or valuation at 31 March 2024 is represented by:

Interest
in Other
associate investments Totals
£    £    £   
Valuation in 2024 50 80 130

6. INVESTMENT PROPERTY
Total
£   
COST OR VALUATION
At 1 April 2023
and 31 March 2024 900,000
NET BOOK VALUE
At 31 March 2024 900,000
At 31 March 2023 900,000


7. DEBTORS
2024 2023
£    £   
Amounts falling due within one year:
Other debtors 786,618 800,184

Amounts falling due after more than one year:
Other debtors 203,501 283,807

Aggregate amounts 990,119 1,083,991

DAWNHOLT LIMITED (REGISTERED NUMBER: 03749062)

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


8. CURRENT ASSET INVESTMENTS
2024 2023
£    £   
Listed investments 1,586,899 1,234,112

9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Taxation and social security 2,150 -
Other creditors 217,067 213,937
219,217 213,937

10. RESERVES
Revaluation
reserve
£   
At 1 April 2023 520,189
Transfer to non-distributable
reserve 106,610
Transfer of deferred tax to non-distributable
reserve

(20,256

)


At 31 March 2024 606,543