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REGISTERED NUMBER: 00976290 (England and Wales)













FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

FOR

D.& B.WASHINGTON LIMITED

D.& B.WASHINGTON LIMITED (REGISTERED NUMBER: 00976290)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


D.& B.WASHINGTON LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 JUNE 2025







DIRECTORS: Mrs E J Henderson-Smith
Mr W A Henderson-Smith



REGISTERED OFFICE: Vantage Point House
Silverhills Road
Decoy Industrial Estate
Newton Abbot
Devon
TQ12 5ND



REGISTERED NUMBER: 00976290 (England and Wales)



ACCOUNTANTS: Marsland Nash Associates
Chartered Tax Advisers, Accountants
and Business Consultants
Vantage Point House
Silverhills Road
Decoy Industrial Estate
Newton Abbot
Devon
TQ12 5ND



BANKERS: Lloyds TSB Bank Plc
65 Fore Street
Kingsbridge
Devon
TQ7 1PN

D.& B.WASHINGTON LIMITED (REGISTERED NUMBER: 00976290)

BALANCE SHEET
30 JUNE 2025

2025 2024
Notes £    £   
CURRENT ASSETS
Cash at bank 24,810 219,980

CREDITORS
Amounts falling due within one year 4 10,760 123,233
NET CURRENT ASSETS 14,050 96,747
TOTAL ASSETS LESS CURRENT LIABILITIES 14,050 96,747

CAPITAL AND RESERVES
Called up share capital 99 99
Capital redemption reserve (499 ) (499 )
Retained earnings 14,450 97,147
SHAREHOLDERS' FUNDS 14,050 96,747

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

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

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 31 July 2025 and were signed on its behalf by:




Mrs E J Henderson-Smith - Director



Mr W A Henderson-Smith - Director


D.& B.WASHINGTON LIMITED (REGISTERED NUMBER: 00976290)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025


1. STATUTORY INFORMATION

D.& B.Washington 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Investment properties are included at open market value. Investment properties are not depreciated in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008). This is a departure from the requirements of the Companies Act 2006 and is necessary to give a true and fair view.

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.

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.

Employee ownership trust
In accordance with UITF abstract 32 "Employee Benefit Trusts and other intermediate payment arrangements" the Company does not include the assets and liabilities of the Trust on its balance sheet to the extent that it considers that it will not retain any economic benefit from the assets of the Trust and will not have control of the rights or other access to those economic benefits.

3. EMPLOYEES AND DIRECTORS

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

D.& B.WASHINGTON LIMITED (REGISTERED NUMBER: 00976290)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2025


4. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Directors' current accounts 9,842 121,228
Accrued expenses 918 2,005
10,760 123,233

5. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the year ended 30 June 2025 and the period ended 30 June 2024:

2025 2024
£    £   
Mrs E J Henderson-Smith
Balance outstanding at start of year (65,005 ) 765
Amounts advanced 110,415 20,530
Amounts repaid (50,410 ) (86,300 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (5,000 ) (65,005 )

Mr W A Henderson-Smith
Balance outstanding at start of year (56,225 ) 765
Amounts advanced 81,082 6,510
Amounts repaid (29,700 ) (63,500 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (4,843 ) (56,225 )

Loans are unsecured, interest free and repayable on demand.

6. RELATED PARTY DISCLOSURES

During the year, total dividends of £79,700 (2024 - £149,800) were paid to the directors .