Dovecote View Limited - Filleted accounts

Registered number

04993210

Dovecote View Limited

Filleted Accounts

31 May 2025

Dovecote View Limited
Registered number:		04993210
Balance Sheet
as at 31 May 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	4		874,978			871,506

Current assets
Stocks		3,000			3,000
Debtors	5	40,620			33,979
Cash at bank and in hand		141,271			130,343
		184,891			167,322

Creditors: amounts falling due within one year	6	(192,507)			(165,486)

Net current (liabilities)/assets			(7,616)			1,836

Total assets less current liabilities			867,362			873,342

Creditors: amounts falling due after more than one year	7		(135,358)			(149,311)


Net assets			732,004			724,031

Capital and reserves
Called up share capital			101			101
Profit and loss account			731,903			723,930

Shareholders' funds			732,004			724,031

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.



Mrs G B Lenanton
Director
Approved by the board on 23 September 2025

Dovecote View Limited
Notes to the Accounts
for the year ended 31 May 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	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 sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised 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.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Leasehold land and buildings			5% straight line
	Plant and machinery			15% reducing balance
	Motor vehicles			25% reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	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.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					53		48


3	Intangible fixed assets							£
	Goodwill:

	Cost
	At 1 June 2024							294,131
	At 31 May 2025							294,131

	Amortisation
	At 1 June 2024							294,131
	At 31 May 2025							294,131

	Net book value
	At 31 May 2025							-

	Goodwill is being written off in equal annual instalments over its estimated economic life of 20 years.


4	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 June 2024	698,373		1,213,871		207,308		2,119,552
	Additions	3,301		37,646		83,039		123,986
	At 31 May 2025	701,674		1,251,517		290,347		2,243,538

	Depreciation
	At 1 June 2024	294,623		853,107		100,316		1,248,046
	Charge for the year	33,997		59,768		26,749		120,514
	At 31 May 2025	328,620		912,875		127,065		1,368,560

	Net book value
	At 31 May 2025	373,054		338,642		163,282		874,978
	At 31 May 2024	403,750		360,764		106,992		871,506


5	Debtors					2025		2024
£							£

	Trade debtors					23,995		19,506
	Other debtors					16,625		14,473
						40,620		33,979


6	Creditors: amounts falling due within one year					2025		2024
£							£

	Bank loans and overdrafts					-		8,400
	Obligations under finance lease and hire purchase contracts					30,073		21,583
	Trade creditors					33,663		41,035
	Taxation and social security costs					115,457		82,059
	Other creditors					13,314		12,409
						192,507		165,486


7	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					-		56,928
	Obligations under finance lease and hire purchase contracts					135,358		92,383
						135,358		149,311


8	Loans					2025		2024
£							£
	Creditors include:

	Secured bank loan					-		65,328

	The bank loan is secured by way of a fixed and floating charge over the company's assets.


9	Related party transactions					2025		2024
£							£
	Mrs G B Lenanton
	Director
	Rent paid to the director					121,600		111,600

	Dentons SIPP - Mr G C Lenanton
	Director
	Rent paid to pension scheme					7,200		7,200


10	Other information

	Dovecote View Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Demar House, 14 Church Road
	East Wittering
	Chichester
	West Sussex
	PO20 8PS