REGISTERED NUMBER: 08860125 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2025

for

Dow Stunts Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

D J Dow

REGISTERED OFFICE:

2 Corn Barn Close

Beauchamp Roding

Ongar

Essex

CM5 0FP

REGISTERED NUMBER:

08860125 (England and Wales)

ACCOUNTANTS:

Sterlings Accountancy Solutions Limited

131-133 Roman Road

Mountnessing

Brentwood

Essex

CM15 0UD

FIXED ASSETS

Tangible assets

4

31,787

10,661

CURRENT ASSETS

Debtors

5

14,360

11,048

Cash at bank

537

-

14,897

11,048

CREDITORS

Amounts falling due within one year

6

58,861

31,492

NET CURRENT LIABILITIES

(43,964

)

(20,444

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(12,177

)

(9,783

)

CREDITORS

Amounts falling due after more than one year

7

58,166

69,401

NET LIABILITIES

(70,343

)

(79,184

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(70,443

)

(79,284

)

SHAREHOLDERS' FUNDS

(70,343

)

(79,184

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 30 October 2025 and were signed by:

D J Dow - Director

1.	STATUTORY INFORMATION

Dow Stunts 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.

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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

25% on reducing balance

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 February 2024

43,086

Additions

32,689

At 31 January 2025

75,775

DEPRECIATION

At 1 February 2024

32,425

Charge for year

11,563

At 31 January 2025

43,988

NET BOOK VALUE

At 31 January 2025

31,787

At 31 January 2024

10,661

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 February 2024

41,046

Additions

32,689

At 31 January 2025

73,735

DEPRECIATION

At 1 February 2024

17,605

Charge for year

11,563

At 31 January 2025

29,168

NET BOOK VALUE

At 31 January 2025

44,567

At 31 January 2024

23,441

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

31.1.24

£

£

Trade debtors

12,298

11,048

Other debtors

2,062

-

14,360

11,048

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

31.1.24

£

£

Bank loans and overdrafts

19,222

3,768

Hire purchase contracts

7,541

-

Trade creditors

420

421

Taxation and social security

29,083

24,283

Other creditors

2,595

3,020

58,861

31,492

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.25

31.1.24

£

£

Bank loans

32,799

69,401

Hire purchase contracts

25,367

-

58,166

69,401

8.	ULTIMATE CONTROLLING PARTY

The controlling party is D J Dow.