REGISTERED NUMBER: 11093827 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2024

FOR

DUTTON AND REDFERN LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

B A Dutton

Mrs L Dutton

REGISTERED OFFICE:

Unit 3

Niagara Works

Niagara Road

Sheffield

S6 1LU

REGISTERED NUMBER:

11093827 (England and Wales)

ACCOUNTANTS:

Seaman Herbert & Co

36 - 40 Doncaster Road

Barnsley

South Yorkshire

S70 1TL

FIXED ASSETS

Tangible assets

4

36,960

39,679

CURRENT ASSETS

Stocks

5

2,000

2,000

Debtors

6

1,230

1,184

Cash at bank and in hand

100

8,810

3,330

11,994

CREDITORS

Amounts falling due within one year

7

28,073

24,561

NET CURRENT LIABILITIES

(24,743

)

(12,567

)

TOTAL ASSETS LESS CURRENT LIABILITIES

12,217

27,112

CREDITORS

Amounts falling due after more than one year

8

(11,272

)

(15,062

)

PROVISIONS FOR LIABILITIES

10

(3,493

)

(5,603

)

NET (LIABILITIES)/ASSETS

(2,548

)

6,447

CAPITAL AND RESERVES

Called up share capital

11

100

100

Retained earnings

(2,648

)

6,347

SHAREHOLDERS' FUNDS

(2,548

)

6,447

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st 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 Profit & Loss account and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25th September 2025 and were signed on its behalf by:

B A Dutton - Director

1.	STATUTORY INFORMATION

Dutton and Redfern 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.

Though the Balance Sheet at the period end discloses an insolvent position, the directors have confirmed their continued support to the company and will not withdraw their loans until the cash flow permits. It is believed that the company will be able to maintain positive cash flows in the foreseeable future. As a result, they have adopted the going concern basis of accounting.

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

-

10% on reducing balance

Motor vehicles

-

20% on reducing balance

Fixture, fittings & equipment

-

33% 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 and deferred tax. Tax is recognised in the Profit & Loss account 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

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

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Fixture,

Plant and

Motor

fittings

machinery

vehicles

& equipment

Totals

£

£

£

£

COST

At 1st January 2024

42,241

7,200

11,851

61,292

Additions

-

-

2,748

2,748

At 31st December 2024

42,241

7,200

14,599

64,040

DEPRECIATION

At 1st January 2024

10,707

3,637

7,269

21,613

Charge for year

3,153

713

1,601

5,467

At 31st December 2024

13,860

4,350

8,870

27,080

NET BOOK VALUE

At 31st December 2024

28,381

2,850

5,729

36,960

At 31st December 2023

31,534

3,563

4,582

39,679

5.

STOCKS

2024

2023

£

£

Stocks

2,000

2,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Other debtors

325

325

Prepayments

905

859

1,230

1,184

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Bank loans and overdrafts (see note 9)

2,176

1,796

Hire purchase contracts

1,779

1,403

VAT

4,154

5,075

Directors' current accounts

13,607

3,320

Accrued expenses

6,357

12,967

28,073

24,561

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2024

2023

£

£

Bank loans (see note 9)

10,281

12,155

Hire purchase contracts

991

2,907

11,272

15,062

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

1,928

4,152

9.

LOANS

An analysis of the maturity of loans is given below:

2024

2023

£

£

Amounts falling due within one year or on demand:

Bank overdrafts

302

-

Bank loans

1,874

1,796

2,176

1,796

Amounts falling due between one and two years:

Bank loans - 1-2 years

1,956

1,874

Amounts falling due between two and five years:

Bank loans - 2-5 years

6,397

6,129

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

1,928

4,152

10.	PROVISIONS FOR LIABILITIES

2024

2023

£

£

Deferred tax

3,493

5,603

Deferred

tax

£

Balance at 1st January 2024

5,603

Provided during year

(2,110

)

Balance at 31st December 2024

3,493

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2024

2023

value:

£

£

76

Ordinary A

£1

76

76

24

Ordinary B

£1

24

24

100

100

12.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mrs L Dutton.