Dakin (Holdings) Limited

	Page
Accountant's Report	1
Balance Sheet	2
Notes to the Financial Statements	3—4

Report to the director on the preparation of the unaudited statutory accounts of Dakin (Holdings) Limited for the year ended 31 August 2024

To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Dakin (Holdings) Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member 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/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the director of Dakin (Holdings) Limited , as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of Dakin (Holdings) Limited and state those matters that we have agreed to state to the director of Dakin (Holdings) Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Dakin (Holdings) Limited and its director as a body for our work or for this report.

It is your duty to ensure that Dakin (Holdings) Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Dakin (Holdings) Limited . You consider that Dakin (Holdings) 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 accounts of Dakin (Holdings) 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 financial statements.

Signed

30 April 2024

Raven Accounting (West Midlands) Limited

Chartered Certified Accountants

9-11 Stratford Road

Shirley

Solihull

B90 3LU

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Dakin (Holdings) Limited

Balance Sheet

As At 31 August 2024

Balance Sheet

Registered number: 04533108

		2024		2023
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		124,754		127,054
Investments	5		21		21

			124,775		127,075
CURRENT ASSETS
Debtors	6	50,539		48,039
Cash at bank and in hand		53,535		62,659

		104,074		110,698
Creditors: Amounts Falling Due Within One Year	7	(624 )		(600 )

NET CURRENT ASSETS (LIABILITIES)			103,450		110,098

TOTAL ASSETS LESS CURRENT LIABILITIES			228,225		237,173

NET ASSETS			228,225		237,173

CAPITAL AND RESERVES
Called up share capital	8		20		20
Profit and Loss Account			228,205		237,153

SHAREHOLDERS' FUNDS			228,225		237,173

For the year ending 31 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

The financial statements were approved by the board of directors on 30 April 2025 and were signed on its behalf by:

Mr J W Dakin

Director

The notes on pages 3 to 4 form part of these financial statements.

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Dakin (Holdings) Limited

Notes to the Financial Statements

For The Year Ended 31 August 2024

Notes to the Financial Statements

1. General Information

Dakin (Holdings) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04533108 . The registered office is 9-11 Stratford Road, Shirley, Solihull, B90 3LU.

The presentation currency of the financial statements is the Pound Sterling (£).

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold

2% on cost (of buildings only)

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2023: 1)

4. Tangible Assets

	Land & Property
	Freehold
	£
Cost
As at 1 September 2023	172,381

As at 31 August 2024	172,381

Depreciation
As at 1 September 2023	45,327
Provided during the period	2,300

As at 31 August 2024	47,627

Net Book Value
As at 31 August 2024	124,754

As at 1 September 2023	127,054

Included in cost of land and buildings is freehold land of £57,381 (2023: £57,381) which is not depreciated.

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Dakin (Holdings) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2024

5. Investments

	Unlisted
	£
Cost
As at 1 September 2023	21

As at 31 August 2024	21

Provision
As at 1 September 2023	-

As at 31 August 2024	-

Net Book Value
As at 31 August 2024	21

As at 1 September 2023	21

6. Debtors

	2024	2023
	£	£
Due within one year
Other debtors	50,539	48,039

7. Creditors: Amounts Falling Due Within One Year

	2024	2023
	£	£
Other creditors	624	600

8. Share Capital

	2024	2023
Allotted, called up and fully paid	£	£
20 Ordinary Shares of £ 1 each	20	20

9. Related Party Transactions

During the period, total dividends of £11,250 (2023: £11,250) were paid to the director.

Amounts owed by TNDC Limited, in which Dakin (Holdings) Limited holds 33% of the issued share capital, totalled £50,539 as at 31 August 2024 (2023: £48,039). The loan is unsecured, interest-free, and repayable on demand.

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