2023-12-012024-11-302024-11-30false10499441DICKSON HOLDINGS LIMITED2025-06-0568209falseiso4217:GBPxbrli:pure104994412023-11-30104994412024-11-30104994412023-12-012024-11-30104994412022-11-30104994412023-11-30104994412022-12-012023-11-3010499441bus:SmallEntities2023-12-012024-11-3010499441bus:AuditExempt-NoAccountantsReport2023-12-012024-11-3010499441bus:FullAccounts2023-12-012024-11-3010499441bus:PrivateLimitedCompanyLtd2023-12-012024-11-3010499441core:WithinOneYear2024-11-3010499441core:AfterOneYear2024-11-3010499441core:WithinOneYear2023-11-3010499441core:AfterOneYear2023-11-3010499441core:ShareCapital2024-11-3010499441core:SharePremium2024-11-3010499441core:RevaluationReserve2024-11-3010499441core:OtherReservesSubtotal2024-11-3010499441core:RetainedEarningsAccumulatedLosses2024-11-3010499441core:ShareCapital2023-11-3010499441core:SharePremium2023-11-3010499441core:RevaluationReserve2023-11-3010499441core:OtherReservesSubtotal2023-11-3010499441core:RetainedEarningsAccumulatedLosses2023-11-3010499441core:LandBuildings2024-11-3010499441core:PlantMachinery2024-11-3010499441core:Vehicles2024-11-3010499441core:FurnitureFittings2024-11-3010499441core:OfficeEquipment2024-11-3010499441core:NetGoodwill2024-11-3010499441core:IntangibleAssetsOtherThanGoodwill2024-11-3010499441core:ListedExchangeTraded2024-11-3010499441core:UnlistedNon-exchangeTraded2024-11-3010499441core:LandBuildings2023-11-3010499441core:PlantMachinery2023-11-3010499441core:Vehicles2023-11-3010499441core:FurnitureFittings2023-11-3010499441core:OfficeEquipment2023-11-3010499441core:NetGoodwill2023-11-3010499441core:IntangibleAssetsOtherThanGoodwill2023-11-3010499441core:ListedExchangeTraded2023-11-3010499441core:UnlistedNon-exchangeTraded2023-11-3010499441core:LandBuildings2023-12-012024-11-3010499441core:PlantMachinery2023-12-012024-11-3010499441core:Vehicles2023-12-012024-11-3010499441core:FurnitureFittings2023-12-012024-11-3010499441core:OfficeEquipment2023-12-012024-11-3010499441core:NetGoodwill2023-12-012024-11-3010499441core:IntangibleAssetsOtherThanGoodwill2023-12-012024-11-3010499441core:ListedExchangeTraded2023-12-012024-11-3010499441core:UnlistedNon-exchangeTraded2023-12-012024-11-3010499441core:MoreThanFiveYears2023-12-012024-11-3010499441core:Non-currentFinancialInstruments2024-11-3010499441core:Non-currentFinancialInstruments2023-11-3010499441dpl:CostSales2023-12-012024-11-3010499441dpl:DistributionCosts2023-12-012024-11-3010499441core:LandBuildings2023-12-012024-11-3010499441core:PlantMachinery2023-12-012024-11-3010499441core:Vehicles2023-12-012024-11-3010499441core:FurnitureFittings2023-12-012024-11-3010499441core:OfficeEquipment2023-12-012024-11-3010499441dpl:AdministrativeExpenses2023-12-012024-11-3010499441core:NetGoodwill2023-12-012024-11-3010499441core:IntangibleAssetsOtherThanGoodwill2023-12-012024-11-3010499441dpl:GroupUndertakings2023-12-012024-11-3010499441dpl:ParticipatingInterests2023-12-012024-11-3010499441dpl:GroupUndertakingscore:ListedExchangeTraded2023-12-012024-11-3010499441core:ListedExchangeTraded2023-12-012024-11-3010499441dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-12-012024-11-3010499441core:UnlistedNon-exchangeTraded2023-12-012024-11-3010499441dpl:CostSales2022-12-012023-11-3010499441dpl:DistributionCosts2022-12-012023-11-3010499441core:LandBuildings2022-12-012023-11-3010499441core:PlantMachinery2022-12-012023-11-3010499441core:Vehicles2022-12-012023-11-3010499441core:FurnitureFittings2022-12-012023-11-3010499441core:OfficeEquipment2022-12-012023-11-3010499441dpl:AdministrativeExpenses2022-12-012023-11-3010499441core:NetGoodwill2022-12-012023-11-3010499441core:IntangibleAssetsOtherThanGoodwill2022-12-012023-11-3010499441dpl:GroupUndertakings2022-12-012023-11-3010499441dpl:ParticipatingInterests2022-12-012023-11-3010499441dpl:GroupUndertakingscore:ListedExchangeTraded2022-12-012023-11-3010499441core:ListedExchangeTraded2022-12-012023-11-3010499441dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-12-012023-11-3010499441core:UnlistedNon-exchangeTraded2022-12-012023-11-3010499441core:NetGoodwill2024-11-3010499441core:IntangibleAssetsOtherThanGoodwill2024-11-3010499441core:LandBuildings2024-11-3010499441core:PlantMachinery2024-11-3010499441core:Vehicles2024-11-3010499441core:FurnitureFittings2024-11-3010499441core:OfficeEquipment2024-11-3010499441core:AfterOneYear2024-11-3010499441core:WithinOneYear2024-11-3010499441core:ListedExchangeTraded2024-11-3010499441core:UnlistedNon-exchangeTraded2024-11-3010499441core:ShareCapital2024-11-3010499441core:SharePremium2024-11-3010499441core:RevaluationReserve2024-11-3010499441core:OtherReservesSubtotal2024-11-3010499441core:RetainedEarningsAccumulatedLosses2024-11-3010499441core:NetGoodwill2023-11-3010499441core:IntangibleAssetsOtherThanGoodwill2023-11-3010499441core:LandBuildings2023-11-3010499441core:PlantMachinery2023-11-3010499441core:Vehicles2023-11-3010499441core:FurnitureFittings2023-11-3010499441core:OfficeEquipment2023-11-3010499441core:AfterOneYear2023-11-3010499441core:WithinOneYear2023-11-3010499441core:ListedExchangeTraded2023-11-3010499441core:UnlistedNon-exchangeTraded2023-11-3010499441core:ShareCapital2023-11-3010499441core:SharePremium2023-11-3010499441core:RevaluationReserve2023-11-3010499441core:OtherReservesSubtotal2023-11-3010499441core:RetainedEarningsAccumulatedLosses2023-11-3010499441core:NetGoodwill2022-11-3010499441core:IntangibleAssetsOtherThanGoodwill2022-11-3010499441core:LandBuildings2022-11-3010499441core:PlantMachinery2022-11-3010499441core:Vehicles2022-11-3010499441core:FurnitureFittings2022-11-3010499441core:OfficeEquipment2022-11-3010499441core:AfterOneYear2022-11-3010499441core:WithinOneYear2022-11-3010499441core:ListedExchangeTraded2022-11-3010499441core:UnlistedNon-exchangeTraded2022-11-3010499441core:ShareCapital2022-11-3010499441core:SharePremium2022-11-3010499441core:RevaluationReserve2022-11-3010499441core:OtherReservesSubtotal2022-11-3010499441core:RetainedEarningsAccumulatedLosses2022-11-3010499441core:AfterOneYear2023-12-012024-11-3010499441core:WithinOneYear2023-12-012024-11-3010499441core:Non-currentFinancialInstrumentscore:CostValuation2023-12-012024-11-3010499441core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-12-012024-11-3010499441core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-12-012024-11-3010499441core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-12-012024-11-3010499441core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-12-012024-11-3010499441core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-12-012024-11-3010499441core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-12-012024-11-3010499441core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-12-012024-11-3010499441core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-12-012024-11-3010499441core:Non-currentFinancialInstrumentscore:CostValuation2024-11-3010499441core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-11-3010499441core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-11-3010499441core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-11-3010499441core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-11-3010499441core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-11-3010499441core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-11-3010499441core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-11-3010499441core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-11-3010499441core:Non-currentFinancialInstrumentscore:CostValuation2023-11-3010499441core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-11-3010499441core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-11-3010499441core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-11-3010499441core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-11-3010499441core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-11-3010499441core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-11-3010499441core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-11-3010499441core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-11-3010499441bus:Director12023-12-012024-11-30

DICKSON HOLDINGS LIMITED

Registered Number
10499441
(England and Wales)

Unaudited Financial Statements for the Year ended
30 November 2024

DICKSON HOLDINGS LIMITED
Company Information
for the year from 1 December 2023 to 30 November 2024

Director

DICKSON, Simon Peter

Registered Address

James Watson House Montgomery Way
Rosehill Industrial Estate
Carlisle
CA1 2UU

Registered Number

10499441 (England and Wales)
DICKSON HOLDINGS LIMITED
Statement of Financial Position
30 November 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets31,8588,146
Investment property470,000150,500
71,858158,646
Current assets
Cash at bank and on hand65,5078,365
65,5078,365
Creditors amounts falling due within one year5(4,810)(34,396)
Net current assets (liabilities)60,697(26,031)
Total assets less current liabilities132,555132,615
Provisions for liabilities6(100)(1,300)
Net assets132,455131,315
Capital and reserves
Called up share capital1010
Profit and loss account132,445131,305
Shareholders' funds132,455131,315
The financial statements were approved and authorised for issue by the Director on 5 June 2025, and are signed on its behalf by:
DICKSON, Simon Peter
Director
Registered Company No. 10499441
DICKSON HOLDINGS LIMITED
Notes to the Financial Statements
for the year ended 30 November 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Basis of preparation
The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover from the rendering of services is recognized by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Vehicles15-
Office Equipment-25
Investment property
Investment property is carried at fair value determined annually by the director and derived from the current market rents and investment property yields for comparable real estate. These values are adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognized in the Income Statement.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
2.Average number of employees

20242023
Average number of employees during the year11
3.Tangible fixed assets

Vehicles

Office Equipment

Total

£££
Cost or valuation
At 01 December 2316,7501,26918,019
Additions-1,5281,528
Disposals(16,750)-(16,750)
At 30 November 24-2,7972,797
Depreciation and impairment
At 01 December 239,3185559,873
Charge for year-384384
On disposals(9,318)-(9,318)
At 30 November 24-939939
Net book value
At 30 November 24-1,8581,858
At 30 November 237,4327148,146
4.Investment property
The 2024 valuations were made by the director, on an open market value for existing use basis.

£
Fair value at 01 December 23150,500
Disposals(80,500)
At 30 November 2470,000
5.Creditors: amounts due within one year

2024

2023

££
Taxation and social security1,666-
Other creditors2,40633,844
Accrued liabilities and deferred income738552
Total4,81034,396
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognized at transaction price net of any transaction costs and subsequently measured at amortized cost determined using the effective interest method.
6.Provisions for liabilities
The provision for deferred tax arises from the fair value adjustment on fixed assets.

2024

2023

££
Net deferred tax liability (asset)1001,300
Total1001,300
7.Related party transactions
During the year the director had a loan account with the company. At the balance sheet date the company owed the director £2,406 (2023 £33,844), This loan is unsecured, interest free and repayable upon demand