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REGISTERED NUMBER: 04519586 (England and Wales)












UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2024

FOR

W C DAWSON & SON (HOLDINGS) LIMITED

W C DAWSON & SON (HOLDINGS) LIMITED (REGISTERED NUMBER: 04519586)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 30 September 2024




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


W C DAWSON & SON (HOLDINGS) LIMITED

COMPANY INFORMATION
for the Year Ended 30 September 2024







DIRECTORS: R R Wood
R P Grainger



SECRETARY: R R Wood



REGISTERED OFFICE: 18-20 Stamford Street
Stalybridge
Cheshire
SK15 1JZ



REGISTERED NUMBER: 04519586 (England and Wales)



ACCOUNTANTS: Moss & Williamson Limited
Chartered Accountants
Booth Street Chambers
Ashton-under-Lyne
Lancashire
OL6 7LQ



BANKERS: National Westminster Bank plc
20 Melbourne Street
Stalybridge
Cheshire
SK15 2JQ

W C DAWSON & SON (HOLDINGS) LIMITED (REGISTERED NUMBER: 04519586)

ABRIDGED BALANCE SHEET
30 September 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 47,386 48,440
Investment property 5 1,425,000 759,813
1,472,386 808,253

CURRENT ASSETS
Debtors 53,449 41,000
Cash at bank 410,272 489,997
463,721 530,997
CREDITORS
Amounts falling due within one year 27,725 21,203
NET CURRENT ASSETS 435,996 509,794
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,908,382

1,318,047

PROVISIONS FOR LIABILITIES 257,917 9,596
NET ASSETS 1,650,465 1,308,451

CAPITAL AND RESERVES
Called up share capital 1,002 1,002
Fair value reserve 6 773,755 289,192
Retained earnings 875,708 1,018,257
SHAREHOLDERS' FUNDS 1,650,465 1,308,451

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

W C DAWSON & SON (HOLDINGS) LIMITED (REGISTERED NUMBER: 04519586)

ABRIDGED BALANCE SHEET - continued
30 September 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 30 September 2024 in accordance with Section 444(2A) of the Companies Act 2006.

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 June 2025 and were signed on its behalf by:




R P Grainger - Director



R R Wood - Director


W C DAWSON & SON (HOLDINGS) LIMITED (REGISTERED NUMBER: 04519586)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 30 September 2024

1. STATUTORY INFORMATION

W C Dawson & Son (Holdings) 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.

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 rents and management charges, excluding value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Land and buildings - 2% on cost

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Investment properties
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

3. EMPLOYEES AND DIRECTORS

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

W C DAWSON & SON (HOLDINGS) LIMITED (REGISTERED NUMBER: 04519586)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 September 2024

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 October 2023
and 30 September 2024 70,573
DEPRECIATION
At 1 October 2023 22,133
Charge for year 1,054
At 30 September 2024 23,187
NET BOOK VALUE
At 30 September 2024 47,386
At 30 September 2023 48,440

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 October 2023 759,813
Revaluations 665,187
At 30 September 2024 1,425,000
NET BOOK VALUE
At 30 September 2024 1,425,000
At 30 September 2023 759,813

Fair value at 30 September 2024 is represented by:
£   
Valuation in 2024 1,425,000

If investment properties had not been revalued they would have been included at the following historical cost:

2024 2023
£    £   
Cost 393,328 393,328

Investment properties were valued on an open market basis on 30 September 2024 by professional valuers .

W C DAWSON & SON (HOLDINGS) LIMITED (REGISTERED NUMBER: 04519586)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 September 2024

6. RESERVES
Fair
value
reserve
£   
At 1 October 2023 289,192
Investment property revaluation 484,563

At 30 September 2024 773,755