C Dawson & Sons Limited 07464081 false 2024-04-01 2025-03-31 2025-03-31 The principal activity of the company is that of a butchers shop and delicatessen Digita Accounts Production Advanced 6.30.9574.0 true 07464081 2024-04-01 2025-03-31 07464081 2025-03-31 07464081 bus:OrdinaryShareClass1 2025-03-31 07464081 core:RetainedEarningsAccumulatedLosses 2025-03-31 07464081 core:ShareCapital 2025-03-31 07464081 core:CurrentFinancialInstruments 2025-03-31 07464081 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 07464081 core:Goodwill 2025-03-31 07464081 core:FurnitureFittingsToolsEquipment 2025-03-31 07464081 core:LandBuildings 2025-03-31 07464081 core:MotorVehicles 2025-03-31 07464081 bus:SmallEntities 2024-04-01 2025-03-31 07464081 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 07464081 bus:FilletedAccounts 2024-04-01 2025-03-31 07464081 bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 07464081 bus:RegisteredOffice 2024-04-01 2025-03-31 07464081 bus:Director2 2024-04-01 2025-03-31 07464081 bus:OrdinaryShareClass1 2024-04-01 2025-03-31 07464081 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 07464081 core:Goodwill 2024-04-01 2025-03-31 07464081 core:Buildings 2024-04-01 2025-03-31 07464081 core:FurnitureFittingsToolsEquipment 2024-04-01 2025-03-31 07464081 core:LandBuildings 2024-04-01 2025-03-31 07464081 core:MotorVehicles 2024-04-01 2025-03-31 07464081 core:PlantMachinery 2024-04-01 2025-03-31 07464081 countries:England 2024-04-01 2025-03-31 07464081 2024-03-31 07464081 core:Goodwill 2024-03-31 07464081 core:FurnitureFittingsToolsEquipment 2024-03-31 07464081 core:LandBuildings 2024-03-31 07464081 core:MotorVehicles 2024-03-31 07464081 2023-04-01 2024-03-31 07464081 2024-03-31 07464081 bus:OrdinaryShareClass1 2024-03-31 07464081 core:RetainedEarningsAccumulatedLosses 2024-03-31 07464081 core:ShareCapital 2024-03-31 07464081 core:CurrentFinancialInstruments 2024-03-31 07464081 core:CurrentFinancialInstruments core:WithinOneYear 2024-03-31 07464081 core:Goodwill 2024-03-31 07464081 core:FurnitureFittingsToolsEquipment 2024-03-31 07464081 core:LandBuildings 2024-03-31 07464081 core:MotorVehicles 2024-03-31 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 07464081

C Dawson & Sons Limited

trading as C Dawson & Sons

Filleted Unaudited Financial Statements

for the Year Ended 31 March 2025

 

C Dawson & Sons Limited

trading as C Dawson & Sons

Contents

Balance Sheet

1 to 2

Notes to the Unaudited Financial Statements

3 to 8

 

C Dawson & Sons Limited

trading as C Dawson & Sons

(Registration number: 07464081)
Balance Sheet as at 31 March 2025

Note

2025
£

2024
£

Fixed assets

 

Intangible assets

5

110,138

128,494

Tangible assets

6

115,389

131,498

 

225,527

259,992

Current assets

 

Stocks

24,800

20,200

Debtors

7

3,692

12,579

Cash at bank and in hand

 

63,841

67,846

 

92,333

100,625

Creditors: Amounts falling due within one year

8

(207,374)

(267,023)

Net current liabilities

 

(115,041)

(166,398)

Total assets less current liabilities

 

110,486

93,594

Provisions for liabilities

(28,527)

(32,519)

Net assets

 

81,959

61,075

Capital and reserves

 

Called up share capital

9

100

100

Retained earnings

81,859

60,975

Shareholders' funds

 

81,959

61,075

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

 

C Dawson & Sons Limited

trading as C Dawson & Sons

(Registration number: 07464081)
Balance Sheet as at 31 March 2025

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 15 July 2025 and signed on its behalf by:
 


Mr JM Dawson
Director

   
 

C Dawson & Sons Limited

trading as C Dawson & Sons

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1

General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
The Poplars
Bridge Street
Brigg
North Lincolnshire
DN20 8NQ

Registration number: 07464081

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

 

C Dawson & Sons Limited

trading as C Dawson & Sons

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Plant and machinery

20% on straight line basis

Motor vehicles

20% on straight line basis

Property improvements

5% on straight line basis

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class

Amortisation method and rate

Goodwill

5% on straight line basis

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

 

C Dawson & Sons Limited

trading as C Dawson & Sons

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year was 19 (2024 - 18).

 

C Dawson & Sons Limited

trading as C Dawson & Sons

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

4

Profit before tax

Arrived at after charging/(crediting)

2025
£

2024
£

Depreciation expense

16,109

11,133

Amortisation expense

18,356

18,356

 

C Dawson & Sons Limited

trading as C Dawson & Sons

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

5

Intangible assets

Goodwill
 £

Total
£

Cost or valuation

At 1 April 2024

366,894

366,894

At 31 March 2025

366,894

366,894

Amortisation

At 1 April 2024

238,400

238,400

Amortisation charge

18,356

18,356

At 31 March 2025

256,756

256,756

Carrying amount

At 31 March 2025

110,138

110,138

At 31 March 2024

128,494

128,494

6

Tangible assets

Long lease land and buildings
£

Furniture, fittings and equipment
 £

Motor vehicles
 £

Total
£

Cost or valuation

At 1 April 2024

5,736

193,892

6,995

206,623

At 31 March 2025

5,736

193,892

6,995

206,623

Depreciation

At 1 April 2024

3,128

65,002

6,995

75,125

Charge for the year

264

15,845

-

16,109

At 31 March 2025

3,392

80,847

6,995

91,234

Carrying amount

At 31 March 2025

2,344

113,045

-

115,389

At 31 March 2024

2,608

128,890

-

131,498

Included within the net book value of land and buildings above is £2,344 (2024 - £2,608) in respect of long leasehold land and buildings.
 

 

C Dawson & Sons Limited

trading as C Dawson & Sons

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

7

Debtors

2025
£

2024
£

Trade debtors

980

720

Other debtors

1,085

1,021

Social security and other taxes

1,627

10,838

Total current trade and other debtors

3,692

12,579

8

Creditors

Note

2025
£

2024
£

Due within one year

 

Trade payables

 

3,346

10,048

Amounts due to related parties

144,010

215,826

Social security and other taxes

 

53,667

35,074

Other payables

 

6,351

6,075

 

207,374

267,023

9

Share capital

Allotted, called up and fully paid shares

2025

2024

No.

£

No.

£

Ordinary shares of £1 each

100

100

100

100