Company No:
Contents
| Note | 2025 | 2024 | ||
| £ | £ | |||
| Fixed assets | ||||
| Intangible assets | 3 |
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| Tangible assets | 4 |
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| Investments | 5 |
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| 39,551 | 33,339 | |||
| Current assets | ||||
| Debtors | 6 |
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| Cash at bank and in hand |
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| 1,075,630 | 1,111,991 | |||
| Creditors: amounts falling due within one year | 7 | (
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| Net current assets | 660,751 | 636,767 | ||
| Total assets less current liabilities | 700,302 | 670,106 | ||
| Provision for liabilities | (
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| Net assets |
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| Capital and reserves | ||||
| Called-up share capital | 8 |
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| Profit and loss account |
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| Total shareholders' funds |
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Directors' responsibilities:
The financial statements of DawBell Limited (registered number:
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R J Dawes
Director |
The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.
DawBell Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Circus House, 1st Floor, 21 Great Titchfield Street, London, W1W 8BA, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.
Revenue from services is recognised as they are delivered.
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on tax rates and laws substantively enacted at the balance sheet date. Deferred tax assets and liabilities are not discounted.
| Website costs |
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| Leasehold improvements |
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| Fixtures and fittings |
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| Computer equipment |
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Investments are measured at cost less impairment.
Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.
| 2025 | 2024 | ||
| Number | Number | ||
| Monthly average number of persons employed by the Company during the year, including directors |
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| Website costs | Total | ||
| £ | £ | ||
| Cost | |||
| At 01 February 2024 |
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| Additions |
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| At 31 January 2025 |
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| Accumulated amortisation | |||
| At 01 February 2024 |
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| Charge for the financial year |
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| At 31 January 2025 |
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| Net book value | |||
| At 31 January 2025 |
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| At 31 January 2024 |
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| Leasehold improve- ments |
Fixtures and fittings | Computer equipment | Total | ||||
| £ | £ | £ | £ | ||||
| Cost | |||||||
| At 01 February 2024 |
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| Additions |
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| Disposals |
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| At 31 January 2025 |
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| Accumulated depreciation | |||||||
| At 01 February 2024 |
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| Charge for the financial year |
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| Disposals |
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| At 31 January 2025 |
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| Net book value | |||||||
| At 31 January 2025 |
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| At 31 January 2024 |
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Investments in subsidiaries
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| Cost | |
| At 01 February 2024 |
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| At 31 January 2025 |
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| Carrying value at 31 January 2025 |
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| Carrying value at 31 January 2024 |
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| £ | £ | ||
| Trade debtors |
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| Prepayments |
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| Other debtors |
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| £ | £ | ||
| Trade creditors |
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| Amounts owed to own subsidiaries |
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| Accruals and deferred income |
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| Corporation tax |
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| Other taxation and social security |
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| Other creditors |
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| 2025 | 2024 | ||
| £ | £ | ||
| Allotted, called-up and fully-paid | |||
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Commitments
Total future minimum lease payments under non-cancellable operating leases are as follows:
| 2025 | 2024 | ||
| £ | £ | ||
| within one year |
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| between one and five years |
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