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REGISTERED NUMBER: 05392465 (England and Wales)









UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

THOMAS DIXON DEVELOPMENTS LIMITED

THOMAS DIXON DEVELOPMENTS LIMITED (REGISTERED NUMBER: 05392465)






CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 31 March 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


THOMAS DIXON DEVELOPMENTS LIMITED

COMPANY INFORMATION
for the year ended 31 March 2025







DIRECTORS: N L E Ridley
G R Watt
R A Young





SECRETARY: G R Watt





REGISTERED OFFICE: Cage House Bridge Street
Great Bardfield
Braintree
Essex
CM7 4ST





REGISTERED NUMBER: 05392465 (England and Wales)





ACCOUNTANTS: Haines Watts
Business Advisors and Accountants
Q Court
3 Quality Street
Edinburgh
EH4 5BP

THOMAS DIXON DEVELOPMENTS LIMITED (REGISTERED NUMBER: 05392465)

BALANCE SHEET
31 March 2025

2025 2024
Notes £    £   
CURRENT ASSETS
Stocks 4 335,061 381,708
Debtors 5 657 648
Cash at bank 772,016 2,467
1,107,734 384,823
CREDITORS
Amounts falling due within one year 6 287,205 41,368
NET CURRENT ASSETS 820,529 343,455
TOTAL ASSETS LESS CURRENT
LIABILITIES

820,529

343,455

CAPITAL AND RESERVES
Called up share capital 350,000 350,000
Retained earnings 470,529 (6,545 )
820,529 343,455

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

THOMAS DIXON DEVELOPMENTS LIMITED (REGISTERED NUMBER: 05392465)

BALANCE SHEET - continued
31 March 2025


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 June 2025 and were signed on its behalf by:




G R Watt - Director



R A Young - Director


THOMAS DIXON DEVELOPMENTS LIMITED (REGISTERED NUMBER: 05392465)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 March 2025

1. STATUTORY INFORMATION

Thomas Dixon Developments 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 recognised when the performance obligation associated with a sale is complete. The transaction price comprises the fair value of the consideration received or receivable, excluding value added tax.

Turnover is recognised in the statement of retained earnings when control is transferred to the customer. This is deemed to be when title of the land passes to the customer on legal completion and the performance obligation associated with the sale is completed.

DEVELOPMENT UNDER CONSTRUCTION
Work in progress is valued at the lower of cost and net realisable value. Costs include all direct expenditure which includes capitalised borrowing costs and attributable overheads. Net realisable value is based on estimated selling price less any further costs expected to be incurred to completion and disposal.

FINANCIAL INSTRUMENTS
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and loans to related parties.

Short-term debt instruments, including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or financed at a rate of interest that is not a market rate or in the case of an out-right short-term loan not at market rate, the financial asset or liability is measured, initially, at the present value of the future cash flow discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the profit and loss account. For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.


THOMAS DIXON DEVELOPMENTS LIMITED (REGISTERED NUMBER: 05392465)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 March 2025

2. ACCOUNTING POLICIES - continued
TAXATION
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4. STOCKS
2025 2024
£    £   
Development land 335,061 381,708

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Other debtors 657 648

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Taxation and social security 284,752 -
Other creditors 2,453 41,368
287,205 41,368

7. RELATED PARTY DISCLOSURES

Included in "Other creditors" is an amount of £1,000 (2024 - £9,500) due to a director from the company. The loan attracts interest of 5% per annum and is repayable on demand.

Included in "Other creditors" is an amount totalling £30 (2024 - £30,000) due to the shareholders from the company. The loans are interest free and repayable on demand.