Ian Dockerty Limited

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

Registered number: 14956133

		30 June 2025		30 June 2024 as restated
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		87,360		69,234

			87,360		69,234
CURRENT ASSETS
Stocks		2,246		2,350
Debtors		58,637		36,392
Cash at bank and in hand		347,189		168,492

		408,072		207,234
Creditors: Amounts Falling Due Within One Year		(336,481 )		(180,844 )

NET CURRENT ASSETS (LIABILITIES)			71,591		26,390

TOTAL ASSETS LESS CURRENT LIABILITIES			158,951		95,624

PROVISIONS FOR LIABILITIES
Deferred Taxation	5		(21,840 )		(15,058 )

NET ASSETS			137,111		80,566

CAPITAL AND RESERVES
Called up share capital	6		104		100
Profit and Loss Account			137,007		80,466

SHAREHOLDERS' FUNDS			137,111		80,566

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Ian Dockerty Limited

Abridged Balance Sheet (continued)

As At 30 June 2025

For the year ending 30 June 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.

All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 30 June 2025 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Mr Stephen Clarkson

Director

17 November 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Ian Dockerty Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14956133 . The registered office is Unit 10, Long Island Park, Lamplugh Street, Carlisle, Cumbria, CA2 5AS.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. 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	20% reducing balance
Motor Vehicles	20% reducing balance
Computer Equipment	33% straight line

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Financial Instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

2.6. 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.

...CONTINUED

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Ian Dockerty Limited

Notes to the Abridged Financial Statements (continued)

For The Year Ended 30 June 2025

2.6. Taxation - continued

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 reflect 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2.7. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 10 (2024: 4)

4. Tangible Assets

	Total
	£
Cost
As at 1 July 2024	73,299
Additions	54,542
Disposals	(22,650 )

As at 30 June 2025	105,191

Depreciation
As at 1 July 2024	4,065
Provided during the period	13,766

As at 30 June 2025	17,831

Net Book Value
As at 30 June 2025	87,360

As at 1 July 2024	69,234

5. Deferred Taxation

The provision for deferred tax is made up as follows:

	30 June 2025	30 June 2024 as restated
	£	£
Other timing differences	21,840	15,058

6. Share Capital

	30 June 2025	30 June 2024 as restated
	£	£
Allotted, Called up and fully paid	104	100

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Ian Dockerty Limited

Notes to the Abridged Financial Statements (continued)

For The Year Ended 30 June 2025

7. Transition to FRS 102

The financial statements for the year ended 30 June 2025 are the first financial statements that comply with FRS 102 Section 1a Small Entities. The date of transition is 1 July 2024.

The transition to FRS102 1a Small Entities has resulted in a change in accounting policy relating to deferred tax which was not accounted for under the previous accounting regime.

The impact on the results for the year ended 30 June 2024 is a decrease in retained profit for that year of £15,058.

Therefore the total equity as at 30 June 2024 is restated at £80,566.

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