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Registered number: 01356720
Dale Contract Services Limited
Unaudited Financial Statements
For The Year Ended 31 July 2025
Martin Nye
Chartered Certified Accountants
186 High Street
Winslow
Buckinghamshire
MK18 3DQ
Dale Contract Services Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Dale Contract Services Limited
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: 01356720

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 700,386 |  | 596,509
|  |  | 700,386 |  | 596,509
CURRENT ASSETS
Debtors | 5 | 618 |  | 597 |
Cash at bank and in hand |  | 40,344 |  | 46,550 |
|  | 40,962 |  | 47,147 |
Creditors: Amounts Falling Due Within One Year | 6 | (40,611 ) |  | (44,856 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 351 |  | 2,291
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 700,737 |  | 598,800
PROVISIONS FOR LIABILITIES
Deferred Taxation | 7 |  | (85,585 ) |  | (59,901 )
NET ASSETS |  |  | 615,152 |  | 538,899
CAPITAL AND RESERVES
Called up share capital | 8 |  | 1,000 |  | 1,000
Profit and Loss Account |  |  | 614,152 |  | 537,899
SHAREHOLDERS' FUNDS |  |  | 615,152 |  | 538,899

Page 1
Page 2
Dale Contract Services Limited
Balance Sheet (continued)
As At 31 July 2025
For the year ending 31 July 2025 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 Profit and Loss Account.
On behalf of the board

Mrs Shirley Williams Director
16th October 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Dale Contract Services Limited
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
Dale Contract Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01356720 . The registered office is 17 Borrowdale Avenue, Dunstable, Beds, LU6 3PG. The presentation currency is £ Sterling rounded to the nearest £1.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention as modified by the revaluation of certain fixed assets and in accordance with the FRS 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:

Plant & Machinery | 25%, 15% and 5% Reducing balance

2.3. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was:

| 2025 |  | 2024
--- | --- | --- | ---
Office and administration | 3 |  | 3
| 3 |  | 3

Page 3
Page 4
Dale Contract Services Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
4. Tangible Assets

| Investment Properties | Plant & Machinery | Total
--- | --- | --- | ---
| £ | £ | £
Cost or Valuation
As at 1 August 2024 | 596,000 | 18,043 | 614,043
Revaluation | 104,000 | - | 104,000
As at 31 July 2025 | 700,000 | 18,043 | 718,043
Depreciation
As at 1 August 2024 | - | 17,534 | 17,534
Provided during the period | - | 123 | 123
As at 31 July 2025 | - | 17,657 | 17,657
Net Book Value
As at 31 July 2025 | 700,000 | 386 | 700,386
As at 1 August 2024 | 596,000 | 509 | 596,509

Investment properties, which are held for third party renting, have been valued in total at their fair value as at 31st July 2025 by Mrs. S. Williams, a director of the company. Revaluations have been taken to the profit and loss account.
The properties have been valued each year since 31st July 2015 to their fair value of £596,000 as at 31st July 2023.
During the year ended 31st July 2025, the properties were revalued to their fair value of £700,000.
Deferred taxation in respect of the revaluations amounting to £85,512 (2024 - £59,804, 2023 - £60,206) has been provided for.
No depreciation is provided in respect of the properties.
If the following tangible fixed assets had been accounted for under historical cost accounting rules, the amounts would be:

| Investment Properties
--- | ---
| £
Cost | 233,343

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 618 |  | 597

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Corporation tax | 1,890 |  | 2,111
Accruals and deferred income | 3,034 |  | 3,013
Directors' loan accounts | 35,687 |  | 39,732
| 40,611 |  | 44,856

Page 4
Page 5
Dale Contract Services Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
7. Deferred Taxation
The provision for deferred taxation is made up of accelerated capital allowances and tax due on disposal of revalued property

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other timing differences | 85,585 |  | 59,901

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1,000 |  | 1,000

9. Reserves
Included in closing shareholders' funds is £381,145 (2024 - 302,853, 2023 - £302,451) in respect of revaluations of investment properties, net of deferred taxation. Full taxation provision has been made with indexation to 31st December 2017, no indexation is available after this date. These funds are not available for distribution as they are unrealised.
Page 5