Company registration number 00599033 (England and Wales)
DAWKINS INTERNATIONAL LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 26 OCTOBER 2024
PAGES FOR FILING WITH REGISTRAR
DAWKINS INTERNATIONAL LIMITED
INDEPENDENT CHARTERED ACCOUNTANT'S REVIEW REPORT TO THE BOARD OF DIRECTORS OF DAWKINS INTERNATIONAL LIMITED FOR THE PERIOD ENDED 26 OCTOBER 2024
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The following reproduces the wording included within the members' version of the financial statements, including references to primary statements and reports which are not included within the filing version:

We have reviewed the financial statements of Dawkins International Limited for the period ended 26 October 2024 which comprise , the balance sheet and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

Directors' Responsibility for the Financial Statements
As explained more fully in the Directors' Responsibilities Statement set out on page 2, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view.
Accountants' Responsibility
Our responsibility is to express a conclusion on the financial statements. We conducted our review in accordance with International Standard on Review Engagements (ISRE) 2400 (Revised) Engagements to review historical financial statements and ICAEW technical release TECH 09/13AAF (Revised) Assurance review engagements on historical financial statements. ISRE 2400 (Revised) requires us to conclude whether anything has come to our attention that causes us to believe that the financial statements, taken as a whole, are not prepared, in all material respects, in accordance with the United Kingdom Accounting Standards. ISRE 2400 (Revised) also requires us to comply with the ICAEW Code of Ethics.
Scope of the Assurance Review
A review of financial statements in accordance with ISRE 2400 (Revised) is a limited assurance engagement. We have performed procedures, primarily consisting of making enquiries of management and others within the entity, as appropriate, applying analytical procedures, and evaluating the evidence obtained. The procedures performed in a review are substantially less than those performed in an audit conducted in accordance with International Standards on Auditing (UK). Accordingly, we do not express an audit opinion on these financial statements.
Conclusion

Based on our review, nothing has come to our attention that causes us to believe that the financial statements have not been prepared:

Use of our report

This report is made solely to the company’s directors, as a body, in accordance with the terms of our engagement letter dated 9 June 2025. Our review work has been undertaken so that we might state to the company’s directors those matters we have agreed to state to them in a reviewer’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company’s directors as a body, for our review work, for this report, or for the conclusions we have formed.

Carpenter Box
22 July 2025
Chartered Accountants
Worthing
Carpenter Box is a trading name of Carpenter Box Limited
DAWKINS INTERNATIONAL LIMITED
BALANCE SHEET
AS AT
26 OCTOBER 2024
26 October 2024
- 2 -
26 October 2024
28 October 2023
Notes
£
£
£
£
Fixed assets
Tangible assets
3
329,230
331,916
Current assets
Stocks
52,157
68,156
Debtors
4
3,734,481
2,458,159
Cash at bank and in hand
881,206
4,867,537
4,667,844
7,393,852
Creditors: amounts falling due within one year
5
(383,483)
(3,217,260)
Net current assets
4,284,361
4,176,592
Net assets
4,613,591
4,508,508
Capital and reserves
Called up share capital
6
200,000
200,000
Profit and loss reserves
4,413,591
4,308,508
Total equity
4,613,591
4,508,508

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial period ended 26 October 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

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

The financial statements were approved by the board of directors and authorised for issue on 16 July 2025 and are signed on its behalf by:
Mr A R Chitty
Director
Company registration number 00599033 (England and Wales)
DAWKINS INTERNATIONAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 26 OCTOBER 2024
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1
Accounting policies
Company information

Dawkins International Limited is a private company limited by shares incorporated in England and Wales. The registered office is Triggs Turner House, 128 High Street, Guildford, Surrey, GU1 3HQ.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £1.

The financial statements have been prepared under the historical cost convention.

1.2
Going concern

At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The directors have considered relevant information, including the company’s principal risks and uncertainties and the impact of subsequent events in making their assessment. Based on these assessments and having regard to the resources available to the entity, the directors have concluded that there is no material uncertainty and that they can continue to adopt the going concern basis in preparing the annual report and financial statements.true

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. Turnover is recognised at the date of despatch.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and machinery
20% per annum on a straight line basis
Motor vehicles
25% diminishing balance per annum

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

1.6
Cash at bank and in hand

Cash at bank and in hand are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Any bank overdrafts are included as borrowings within current liabilities.

DAWKINS INTERNATIONAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 26 OCTOBER 2024
1
Accounting policies
(Continued)
- 4 -
1.7
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost. Financial assets classified as receivable within one year are not amortised,

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Other financial liabilities

Derivatives, including forward foreign exchange contracts, are not basic financial instruments. Derivatives are initially recognised at fair value on the date a derivative contract is entered into and are subsequently re-measured at their fair value. Changes in the fair value of derivatives are recognised in profit or loss in finance costs or finance income as appropriate. The company has not applied hedge accounting in respect to these instruments.

1.8
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

Changes in the fair value of derivatives that are designated and qualify as fair value hedges are recognised in profit or loss immediately, together with any changes in the fair value of the hedged asset or liability that are attributable to the hedged risk.

1.9
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.10
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense.

1.11
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

 

 

 

DAWKINS INTERNATIONAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 26 OCTOBER 2024
1
Accounting policies
(Continued)
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1.12
Leases

Rentals payable under operating leases, are charged to income on a straight line basis over the term of the relevant lease.

1.13
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Employees

The average monthly number of persons (including directors) employed by the company during the period was 6 (2023 - 7).

3
Tangible fixed assets
Plant and machinery
Motor vehicles
Total
£
£
£
Cost
At 29 October 2023
155,784
528,943
684,727
Additions
29,140
198,356
227,496
Disposals
-
0
(324,054)
(324,054)
At 26 October 2024
184,924
403,245
588,169
Depreciation and impairment
At 29 October 2023
124,768
228,043
352,811
Depreciation charged in the period
14,344
120,520
134,864
Eliminated in respect of disposals
-
0
(228,736)
(228,736)
At 26 October 2024
139,112
119,827
258,939
Carrying amount
At 26 October 2024
45,812
283,418
329,230
At 28 October 2023
31,016
300,900
331,916
DAWKINS INTERNATIONAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 26 OCTOBER 2024
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4
Debtors
2024
2023
Amounts falling due within one year:
£
£
Trade debtors
1,819,158
1,951,144
Amounts owed by group undertakings
1,052,425
-
0
Other debtors
827,998
478,715
3,699,581
2,429,859
Deferred tax asset
34,900
28,300
3,734,481
2,458,159
5
Creditors: amounts falling due within one year
2024
2023
£
£
Trade creditors
276,115
2,706,136
Amounts owed to group undertakings
-
0
97,575
Taxation and social security
55,050
272,627
Other creditors
52,318
140,922
383,483
3,217,260
6
Called up share capital
2024
2023
2024
2023
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary 'A' shares of £1 each
100,000
100,000
100,000
100,000
Ordinary 'B' shares of £1 each
100,000
100,000
100,000
100,000
200,000
200,000
200,000
200,000
7
Financial commitments, guarantees and contingent liabilities

The company has provided a deposit of £50,000 (2023 - £50,000), against which a debenture was recorded in favour of National Westminster Bank Plc, in respect of the forward currency purchase facility.

8
Operating lease commitments
Lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2024
2023
£
£
127,169
134,283
DAWKINS INTERNATIONAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 26 OCTOBER 2024
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9
Related party transactions

During the period, the company paid £3,493,000 (2023 - £1,740,000), for services received, to a company under the control of a director. At the year end, the balance owed to the company was £Nil (2023 - £1,440,000).

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