REGISTERED NUMBER: 08693909 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2024

for

Dawson & Marsh Holdings Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M Dawson

A Marsh

REGISTERED OFFICE:

Unit 24 Central Trading Estate

Signal Way

Swindon

Wiltshire

SN3 1PD

REGISTERED NUMBER:

08693909 (England and Wales)

ACCOUNTANTS:

Morley & Co (UK) Ltd

Chartered Certified Accountants,

2 Cricklade Court

Old Town

Swindon

Wiltshire

SN1 3EY

FIXED ASSETS

Tangible assets

4

72,789

7,042

Investments

5

250

150

Investment property

6

451,933

-

524,972

7,192

CURRENT ASSETS

Debtors

7

229,411

19,238

Investments

8

-

316,161

Cash at bank

58,722

56,641

288,133

392,040

CREDITORS

Amounts falling due within one year

9

211,447

233,105

NET CURRENT ASSETS

76,686

158,935

TOTAL ASSETS LESS CURRENT LIABILITIES

601,658

166,127

CREDITORS

Amounts falling due after more than one year

10

(210,000

)

(15,000

)

PROVISIONS FOR LIABILITIES

(13,830

)

(1,464

)

NET ASSETS

377,828

149,663

CAPITAL AND RESERVES

Called up share capital

200

200

Retained earnings

377,628

149,463

SHAREHOLDERS' FUNDS

377,828

149,663

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 September 2025 and were signed on its behalf by:

A Marsh - Director

M Dawson - Director

1.	STATUTORY INFORMATION

Dawson & Marsh Holdings 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.

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.

Preparation of consolidated financial statements

The financial statements contain information about Dawson & Marsh Holdings Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

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

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Financial instruments

Basic financial instruments, including trade and other receivables and payables, cash and bank balances, bank loans and loans to or from other group companies are initially recognised at transaction price, 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. Such assets are subsequently carried at amortised cost using the effective interest method.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 January 2024

-

52,000

52,000

Additions

44,500

36,750

81,250

At 31 December 2024

44,500

88,750

133,250

DEPRECIATION

At 1 January 2024

-

44,958

44,958

Charge for year

4,635

10,868

15,503

At 31 December 2024

4,635

55,826

60,461

NET BOOK VALUE

At 31 December 2024

39,865

32,924

72,789

At 31 December 2023

-

7,042

7,042

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertaking

£

COST

At 1 January 2024

150

Additions

100

At 31 December 2024

250

NET BOOK VALUE

At 31 December 2024

250

At 31 December 2023

150

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

Additions

451,933

At 31 December 2024

451,933

NET BOOK VALUE

At 31 December 2024

451,933

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

3,741

-

Amounts owed by group undertakings

217,832

-

Other debtors

7,838

19,238

229,411

19,238

8.	CURRENT ASSET INVESTMENTS

2024

2023

£

£

Neon Homes LLP

-

316,161

9.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Bank loans and overdrafts

5,000

10,000

Trade creditors

9

-

Amounts owed to group undertakings

125,063

-

Taxation and social security

120

55,978

Other creditors

81,255

167,127

211,447

233,105

10.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2024

2023

£

£

Bank loans

210,000

15,000

11.	SECURED DEBTS

The following secured debts are included within creditors:

2024

2023

£

£

Bank loans

200,000

-

Handelsbanken PLC hold a fixed charge over the investment properties known as Unit 3 Central Trading Estate and Hoepwell House.

Paragon Development Finance Ltd hold a fixed charge over the shares in the subsidiary, Dawson & Marsh Developments Ltd.

12.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

At the balance sheet date the Director, M Dawson, owed £7,838 to the company (2023: £19,237). Interest has been charged at HMRC approved rates on overdrawn balances arising during the year.