REGISTERED NUMBER: 05266145 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

DAWLING LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

S Drake

REGISTERED OFFICE:

115c Milton Road

Cambridge

Cambridgeshire

CB4 1XE

REGISTERED NUMBER:

05266145 (England and Wales)

ACCOUNTANTS:

Prentis & Co LLP

Chartered Accountants

115c Milton Road

Cambridge

CB4 1XE

FIXED ASSETS

Tangible assets

4

1,995

2,992

CURRENT ASSETS

Stocks

5,000

5,000

Debtors

5

759,492

697,279

Cash at bank and in hand

325,441

326,574

1,089,933

1,028,853

CREDITORS

Amounts falling due within one year

6

449,067

603,442

NET CURRENT ASSETS

640,866

425,411

TOTAL ASSETS LESS CURRENT LIABILITIES

642,861

428,403

CAPITAL AND RESERVES

Called up share capital

80

80

Capital redemption reserve

20

20

Retained earnings

642,761

428,303

SHAREHOLDERS' FUNDS

642,861

428,403

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 26 August 2025 and were signed by:

S Drake - Director

1.	STATUTORY INFORMATION

Dawling Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Plant and machinery

-

25% on cost

Motor vehicles

-

25% on cost

Computer equipment

-

25% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 20 (2024 - 20 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2024

60,514

60,530

14,817

135,861

Additions

-

-

775

775

At 31 March 2025

60,514

60,530

15,592

136,636

DEPRECIATION

At 1 April 2024

59,723

60,530

12,616

132,869

Charge for year

532

-

1,240

1,772

At 31 March 2025

60,255

60,530

13,856

134,641

NET BOOK VALUE

At 31 March 2025

259

-

1,736

1,995

At 31 March 2024

791

-

2,201

2,992

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

432,354

693,537

Amounts owed by group undertakings

327,138

3,742

759,492

697,279

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

68,884

96,465

Amounts owed to group undertakings

56,517

227,163

Tax

121,396

77,552

Social security and other taxes

22,740

17,134

VAT

172,010

179,008

Accruals and deferred income

7,520

6,120

449,067

603,442

7.	ULTIMATE CONTROLLING PARTY