Company registration number 08439820 (England and Wales)
DASH & MILLER LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024
PAGES FOR FILING WITH REGISTRAR
DASH & MILLER LTD
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 5
DASH & MILLER LTD
BALANCE SHEET
AS AT
31 DECEMBER 2024
31 December 2024
- 1 -
31 December 2024
31 March 2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
7,672
9,543
Current assets
Debtors
4
48,890
63,776
Cash at bank and in hand
1,647
10,830
50,537
74,606
Creditors: amounts falling due within one year
5
(22,396)
(26,976)
Net current assets
28,141
47,630
Total assets less current liabilities
35,813
57,173
Creditors: amounts falling due after more than one year
6
(22,000)
(25,667)
Provisions for liabilities
(1,211)
(1,648)
Net assets
12,602
29,858
Capital and reserves
Called up share capital
200
200
Share premium account
19,990
19,990
Profit and loss reserves
(7,588)
9,668
Total equity
12,602
29,858
DASH & MILLER LTD
BALANCE SHEET (CONTINUED)
AS AT
31 DECEMBER 2024
31 December 2024
- 2 -

For the financial period ended 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 18 November 2025 and are signed on its behalf by:
J A Bailey
T L Goldsmith
Director
Director
Company registration number 08439820 (England and Wales)
DASH & MILLER LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024
- 3 -
1
Accounting policies
Company information

Dash & Miller Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 1a Barton Road, Bristol, BS2 0LF.

1.1
Reporting period

The company has changed the financial year end to 31 December from 31 March in order to align with the acquisition by the new owners. As a result the comparative amounts in the financial statements are not entirely comparable.

1.2
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
20% Reducing balance basis
Fixtures and fittings
20% Reducing balance basis
Computers
33% Reducing balance basis

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

DASH & MILLER LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2024
1
Accounting policies
(Continued)
- 4 -
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.7
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.8
Leases
As lessee

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

1.9
Government grants

Government grants are recognised at the fair value of the asset receive d or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received.

Government grants relating to turnover are recognised as income over the periods when the related costs are incurred. Grants which are compensation for past expenses or losses, or where there are no future associated costs, are recognised in income in the period they become receivable.

2
Employees

The average monthly number of persons (including directors) employed by the company during the period was:

2024
2024
Number
Number
Total
5
6
DASH & MILLER LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2024
- 5 -
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 April 2024 and 31 December 2024
65,119
Depreciation and impairment
At 1 April 2024
55,576
Depreciation charged in the period
1,871
At 31 December 2024
57,447
Carrying amount
At 31 December 2024
7,672
At 31 March 2024
9,543
4
Debtors
2024
2024
Amounts falling due within one year:
£
£
Trade debtors
38,109
61,790
Corporation tax recoverable
3,072
-
0
Other debtors
7,709
1,986
48,890
63,776
5
Creditors: amounts falling due within one year
2024
2024
£
£
Bank loans and overdrafts
4,944
4,889
Trade creditors
3,712
4,512
Corporation tax
-
0
3,072
Other taxation and social security
10,673
10,540
Other creditors
3,067
3,963
22,396
26,976
6
Creditors: amounts falling due after more than one year
2024
2024
£
£
Bank loans and overdrafts
22,000
25,667
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