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Company registration number: 02945936







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 MAY 2025


DWYER DRAIN DOCTOR LIMITED






































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DWYER DRAIN DOCTOR LIMITED
 


 
COMPANY INFORMATION


Directors
H Robertson (appointed 9 December 2024)
J G Shell (resigned 9 December 2024)
P J Carr 
M Davis (appointed 9 December 2024)
G C Brown (appointed 9 December 2024)




Company secretary
G C Brown



Registered number
02945936



Registered office
Neighbourly Training Centre
Building 4 Brackley Campus

Buckingham Road

Brackley

Northamptonshire

NN13 7EL




Accountants
Menzies LLP
Chartered Accountants

3000a Parkway

Whiteley

Hampshire

PO15 7FX





 


DWYER DRAIN DOCTOR LIMITED
 



CONTENTS



Page
Statement of Financial Position
1
Notes to the Financial Statements
2 - 3


 


DWYER DRAIN DOCTOR LIMITED
REGISTERED NUMBER:02945936



STATEMENT OF FINANCIAL POSITION
AS AT 31 MAY 2025

2025
2024
Note
£
£

Fixed assets
  

Investments
 4 
210,000
210,000

  
210,000
210,000

Current assets
  

Debtors: amounts falling due within one year
 5 
37,963
37,963

  
37,963
37,963

Total assets less current liabilities
  
 
 
247,963
 
 
247,963

  

Net assets
  
247,963
247,963


Capital and reserves
  

Called up share capital 
  
200,000
200,000

Capital redemption reserve
  
10,000
10,000

Profit and loss account
  
37,963
37,963

  
247,963
247,963


For the year ended 31 May 2025 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.

Members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

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 financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 



H Robertson
Director

Date: 28 July 2025

The notes on pages 2 to 3 form part of these financial statements.

Page 1

 


DWYER DRAIN DOCTOR LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025

1.


General information

Dwyer Drain Doctor Limited is a private company limited by shares incorporated in England and Wales. The address of the registered office is disclosed on the company information page.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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.

 
2.2

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.3

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Company's Statement of Financial Position when the Company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include trade and other receivables, cash and bank balances, are initially measured at their transaction price including transaction costs and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other receivables due with the operating cycle fall into this category of financial instruments.


3.


Employees

The average monthly number of employees, including directors, during the year was 4 (2024 - 2).

Page 2

 


DWYER DRAIN DOCTOR LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025

4.


Fixed asset investments





Investments

£



Cost or valuation


At 1 June 2024
210,000



At 31 May 2025
210,000





5.


Debtors

2025
2024
£
£


Amounts owed by group undertakings
37,963
37,963

37,963
37,963



6.


Controlling party

The immediate parent company is Dwyer (UK Franchising) Limited, a company incorporated in England and Wales.
The ultimate parent company is TDG Group Holding Company, a company incorporated in Delaware, USA.
The largest group in which the results of the company are consolidated is that headed by TDG Group Holding Company incorporated in Delaware, USA. The smallest group in which they are concolidated is that headed by Dwyer Franchising LLC, incorporated in Delaware, USA. The consolidated accounts are not available to the public.

Page 3