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REGISTERED NUMBER: 05377813 (England and Wales)






















Unaudited Financial Statements

for the Year Ended 30 November 2024

for

Dixon Rigby Keogh Limited

Dixon Rigby Keogh Limited (Registered number: 05377813)






Contents of the Financial Statements
for the year ended 30 November 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Chartered Accountants' Report 7

Dixon Rigby Keogh Limited

Company Information
for the year ended 30 November 2024







DIRECTORS: S J Masters
N G Parson
M K Sumner
S M Pursglove
G Birtles





SECRETARY: N G Parson





REGISTERED OFFICE: 34 Crewe Road
Sandbach
Cheshire
CW11 4NF





REGISTERED NUMBER: 05377813 (England and Wales)





ACCOUNTANTS: Bennett Brooks & Co Limited
Chartered Accountants
St George's Court
Winnington Avenue
Northwich
Cheshire
CW8 4EE

Dixon Rigby Keogh Limited (Registered number: 05377813)

Balance Sheet
30 November 2024

2024 2023
Notes £ £
FIXED ASSETS
Tangible assets 4 22,481 27,979

CURRENT ASSETS
Debtors 5 808,702 812,063
Cash at bank and in hand 275,123 368,702
1,083,825 1,180,765
CREDITORS
Amounts falling due within one year 6 (566,130 ) (631,065 )
NET CURRENT ASSETS 517,695 549,700
TOTAL ASSETS LESS CURRENT
LIABILITIES

540,176

577,679

CREDITORS
Amounts falling due after more than one year 7 (56,431 ) -

PROVISIONS FOR LIABILITIES (5,221 ) -
NET ASSETS 478,524 577,679

CAPITAL AND RESERVES
Called up share capital 3,002 3,002
Capital redemption reserve 3,001 3,001
Retained earnings 472,521 571,676
478,524 577,679

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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 27 February 2025 and were signed on its behalf by:





S J Masters - Director


Dixon Rigby Keogh Limited (Registered number: 05377813)

Notes to the Financial Statements
for the year ended 30 November 2024

1. STATUTORY INFORMATION

Dixon Rigby Keogh 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.

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

Turnover represents amounts chargeable to clients for professional services provided during the year, inclusive of direct expenses incurred on client assignments but excluding value added tax. Turnover is recognised when a right to consideration has been obtained through performance under each contract, and where it is probable that economic benefits will flow to the entity, and the amount can be measured reliably.

Unbilled revenue is included in debtors within prepayments and accrued income.

Tangible fixed assets
Tangible fixed assets are stated at cost less accumulated depreciation. Cost includes the original purchase price of the asset and the costs attributable to bringing the asset to its working condition for its intended use.

Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows:

Plant and machinery - 25% on reducing balance
Computer equipment - 25% on cost

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.

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.

Dixon Rigby Keogh Limited (Registered number: 05377813)

Notes to the Financial Statements - continued
for the year ended 30 November 2024

2. ACCOUNTING POLICIES - continued

Operating leases
Rentals under operating leases are charged to the profit and loss account on a straight line basis over the lease term

Provisions
A provision is recognised in the balance sheet when the Company has a present legal or constructive obligation as a result of a past event, that can be reliably measured, and it is probable that an outflow of economic benefits will be required to settle the obligation..

Dividends
Dividends are recognised as a liability in the financial statements in the period in which the dividends are approved by the company's shareholders. These amounts are recognised in the statement of changes in equity.

Share capital
Ordinary shares are classed as equity.

Short term debtors and creditors
Short term debtors and creditors with no stated interest rate are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account.

Cash and cash equivalents
Cash and cash equivalents includes cash in hand, cash held with banks and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Loans and borrowings
Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 28 (2023 - 29 ) .

4. TANGIBLE FIXED ASSETS
Fixtures,
fittings & Computer
equipment equipment Totals
£ £ £
COST
At 1 December 2023 62,478 6,064 68,542
Additions 2,178 - 2,178
At 30 November 2024 64,656 6,064 70,720
DEPRECIATION
At 1 December 2023 36,076 4,487 40,563
Charge for year 7,087 589 7,676
At 30 November 2024 43,163 5,076 48,239
NET BOOK VALUE
At 30 November 2024 21,493 988 22,481
At 30 November 2023 26,402 1,577 27,979

Dixon Rigby Keogh Limited (Registered number: 05377813)

Notes to the Financial Statements - continued
for the year ended 30 November 2024

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Trade debtors 199,104 228,592
Directors' loan accounts - 38,947
Prepayments 246,886 198,362
Accrued income 362,712 346,162
808,702 812,063

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Other loans 135,434 153,692
Trade creditors 7,161 8,927
Tax 52,072 77,904
Social security & other taxes 15,452 11,524
VAT 110,228 121,327
Other creditors 10,419 9,707
Directors' loan accounts 169,851 163,275
Accrued expenses 65,513 84,709
566,130 631,065

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£ £
Other loans - 2-5 years 56,431 -

8. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2024 2023
£ £
Within one year 24,336 31,070
Between one and five years 22,602 31,026
46,938 62,096

9. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£ £
Other loans 191,865 153,692

The bank's liabilities are secured by a fixed and floating charge over all current and future assets of the company.

Other loans are secured by guarantees by N.G. Parson, M.K. Sumner and S.J. Masters.

Dixon Rigby Keogh Limited (Registered number: 05377813)

Notes to the Financial Statements - continued
for the year ended 30 November 2024

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 November 2024 and 30 November 2023:

2024 2023
£ £
G Birtles
Balance outstanding at start of year 23,408 (340 )
Amounts advanced 11,952 34,828
Amounts repaid (35,516 ) (11,080 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (156 ) 23,408

S M Pursglove
Balance outstanding at start of year 15,538 (1,082 )
Amounts advanced 8,388 23,873
Amounts repaid (24,082 ) (7,253 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (156 ) 15,538

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Dixon Rigby Keogh Limited

The following reproduces the text of the report prepared for the directors 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 Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors 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 Dixon Rigby Keogh Limited for the year ended 30 November 2024 which comprise the Income Statement, Balance Sheet, 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 Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Dixon Rigby Keogh Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Dixon Rigby Keogh Limited and state those matters that we have agreed to state to the Board of Directors of Dixon Rigby Keogh Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Dixon Rigby Keogh Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Dixon Rigby Keogh 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 Dixon Rigby Keogh Limited. You consider that Dixon Rigby Keogh 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 Dixon Rigby Keogh 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.






Bennett Brooks & Co Limited
Chartered Accountants
St George's Court
Winnington Avenue
Northwich
Cheshire
CW8 4EE


27 February 2025