Dowley Enterprises Ltd

	Page
Abridged Statement of Financial Position	1—2
Notes to the Abridged Financial Statements	3—4

Registered number: SC678228

		2024		2023
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		209,660		194,481

			209,660		194,481
CURRENT ASSETS
Debtors		2,607		1,084
Cash at bank and in hand		64,853		22,329

		67,460		23,413
Creditors: Amounts Falling Due Within One Year		(6,424 )		(194,202 )

NET CURRENT ASSETS (LIABILITIES)			61,036		(170,789 )

TOTAL ASSETS LESS CURRENT LIABILITIES			270,696		23,692

Creditors: Amounts Falling Due After More Than One Year			(290,642 )		-

NET (LIABILITIES)/ASSETS			(19,946 )		23,692

CAPITAL AND RESERVES
Called up share capital	5		3		3
Income Statement			(19,949 )		23,689

SHAREHOLDERS' FUNDS			(19,946)		23,692

Page 1

Page 2

Dowley Enterprises Ltd

Abridged Statement of Financial Position (continued)

As At 31 December 2024

For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

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

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.

All of the company's members have consented to the preparation of an Abridged Income Statement and an Abridged Statement of Financial Position for the year end 31 December 2024 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Ms Joy Dowley Director	Mr Louis Dowley Director
5th September 2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Dowley Enterprises Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC678228 . The registered office is 4 Pleanbank Cottage, Plean, Stirling, Stirlingshire, FK7 8BB.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	2% SL
Plant & Machinery	20% RB
Motor Vehicles	20% RB
Fixtures & Fittings	20% RB
Computer Equipment	33% SL

2.3. Financial Instruments

All financial assets and liabilities are measured at fair value. The fair value of an asset or liability at the year-end is the amount for which it could be exchanged or settled, on that date between two knowledgeable, willing parties in an arm's length transaction under market conditions.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2023: 2)

4. Tangible Assets

	Total
	£
Cost
As at 1 January 2024	195,064
Additions	37,585

As at 31 December 2024	232,649

Depreciation
As at 1 January 2024	583
Provided during the period	22,406

As at 31 December 2024	22,989

Net Book Value
As at 31 December 2024	209,660

As at 1 January 2024	194,481

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Dowley Enterprises Ltd

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 December 2024

5. Share Capital

	2024	2023
	£	£
Allotted, Called up and fully paid	3	3