REGISTERED NUMBER: 03103619 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

DALTON MAAG LIMITED

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

6

DIRECTORS:

R J Bailey

D P Marshall

L Paltram

REGISTERED OFFICE:

9th Floor

Blue Star House

234-240 Stockwell Road

London

SW9 9SP

REGISTERED NUMBER:

03103619 (England and Wales)

ACCOUNTANTS:

Allens Accountants Limited

Chartered Accountants

123 Wellington Road South

Stockport

Cheshire

SK1 3TH

FIXED ASSETS

Tangible assets

4

39,483

51,977

CURRENT ASSETS

Stocks

180,031

179,388

Debtors

5

1,046,060

1,061,628

Cash at bank and in hand

1,380,456

179,544

2,606,547

1,420,560

CREDITORS

Amounts falling due within one year

6

898,463

814,098

NET CURRENT ASSETS

1,708,084

606,462

TOTAL ASSETS LESS CURRENT LIABILITIES

1,747,567

658,439

PROVISIONS FOR LIABILITIES

7

8,939

-

NET ASSETS

1,738,628

658,439

CAPITAL AND RESERVES

Called up share capital

8

32

32

Share premium

8,490

8,490

Capital redemption reserve

78

78

Retained earnings

1,730,028

649,839

SHAREHOLDERS' FUNDS

1,738,628

658,439

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 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 Statement of Income and Retained Earnings has not been delivered.

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

D P Marshall - Director

R J Bailey - Director

1.	STATUTORY INFORMATION

Dalton Maag Limited 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.

Plant and machinery etc

-

20% on cost

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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

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

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 25 (2024 - 28 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 October 2024

471,782

Additions

10,643

At 30 September 2025

482,425

DEPRECIATION

At 1 October 2024

419,805

Charge for year

23,137

At 30 September 2025

442,942

NET BOOK VALUE

At 30 September 2025

39,483

At 30 September 2024

51,977

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/9/25

30/9/24

£

£

Trade debtors

801,930

775,911

Other debtors

244,130

285,717

1,046,060

1,061,628

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/9/25

30/9/24

£

£

Trade creditors

17,523

75,771

Taxation and social security

460,933

76,753

Other creditors

420,007

661,574

898,463

814,098

7.	PROVISIONS FOR LIABILITIES

30/9/25

30/9/24

£

£

Deferred tax

8,939

-

Deferred

tax

£

Charge to Statement of Income and Retained Earnings during year

8,939

Balance at 30 September 2025

8,939

Deferred tax arises as a result of accelerated capital allowances on fixed assets.

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30/09/25

30/09/24

value:

£

£

157

Ordinary 'A'

£0.01

2

2

1000

Ordinary 'B'

£0.01

10

10

1000

Ordinary 'C'

£0.01

10

10

1000

Ordinary 'D'

£0.01

10

10

32

32

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 September 2025 and 30 September 2024:

30/9/25

30/9/24

£

£

R J Bailey

Balance outstanding at start of year

173,407

196,600

Amounts advanced

4,758

4,257

Amounts repaid

(64,000

)

(27,450

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

114,165

173,407