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Filleted
Registration number: 10005400

Dale Road Property Company Ltd
Unaudited Filleted Financial Statements
for the Period from 1 March 2024 to 31 March 2025

Dale Road Property Company Ltd

Contents

Company Information | 1
Director's Report | 2
Accountants' Report | 3
Balance Sheet | 4
Notes to the Unaudited Financial Statements | 5 to 10

Dale Road Property Company Ltd

Company Information

Director | Mr M Lewis

Registered office | 1st Floor Agriculture House Winch Lane Haverfordwest Pembrokeshire SA61 1RW

Accountants | LHP Accountants Ltd Chartered Certified Accountants1st Floor Agriculture House Winch Lane Haverfordwest Pembrokeshire SA61 1RW

Dale Road Property Company Ltd

Director's Report for the Period from 1 March 2024 to 31 March 2025

The director presents his report and the financial statements for the period from 1 March 2024 to 31 March 2025.

Director of the company

The director who held office during the period was as follows:

Mr M Lewis

Principal activity

The principal activity of the company is lawn maintenance

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved by the director on 30 October 2025 and signed on its behalf by:

......................................... Mr M Lewis Director |  |

Chartered Certified Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
Dale Road Property Company Ltd
for the Period Ended 31 March 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Dale Road Property Company Ltd for the period ended 31 March 2025 as set out on pages 4 to 10 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants (ACCA), we are subject to its ethical and other professional requirements which are disclosed and available at the following website https://www.accaglobal.com/gb/en/about-us/regulation/rulebook.html.

This report is made solely to the Board of Directors of Dale Road Property Company Ltd, as a body, in accordance with the terms of our engagement letter dated 15 February 2016. Our work has been undertaken solely to prepare for your approval the accounts of Dale Road Property Company Ltd and state those matters that we have agreed to state to the Board of Directors of Dale Road Property Company Ltd, as a body, in this report in accordance with the requirements of the ACCA as detailed at the following website http://www.accaglobal.com/gb/en/technical-activities/technical-resources-search/2009/
october/factsheet-163-audit-exempt-companies.html. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Dale Road Property Company Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Dale Road Property Company Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Dale Road Property Company Ltd. You consider that Dale Road Property Company Ltd is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the accounts of Dale Road Property Company Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................
LHP Accountants Ltd
Chartered Certified Accountants
1st Floor
Agriculture House
Winch Lane
Haverfordwest
Pembrokeshire
SA61 1RW

30 October 2025

Dale Road Property Company Ltd

(Registration number: 10005400)
Balance Sheet as at 31 March 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 5 | 9,459 | 10,510
Current assets |  |  |
Debtors | 6 | 25,652 | 45,280
Cash at bank and in hand |  | 14,590 | 2,429
|  | 40,242 | 47,709
Creditors: Amounts falling due within one year | 7 | (23,970) | (16,360)
Net current assets |  | 16,272 | 31,349
Total assets less current liabilities |  | 25,731 | 41,859
Creditors: Amounts falling due after more than one year | 7 | - | (6,250)
Provisions for liabilities |  | (1,797) | (1,997)
Net assets |  | 23,934 | 33,612
Capital and reserves |  |  |
Called up share capital | 8 | 100 | 100
Retained earnings |  | 23,834 | 33,512
Shareholders' funds |  | 23,934 | 33,612

For the financial period ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the director on 30 October 2025

Mr M Lewis Director |  |

Dale Road Property Company Ltd

Notes to the Unaudited Financial Statements for the Period from 1 March 2024 to 31 March 2025

1 | General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
1st Floor
Agriculture House
Winch Lane
Haverfordwest
Pembrokeshire
SA61 1RW

These financial statements were authorised for issue by the director on 30 October 2025.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.
The director has confirmed that he will continue to provide the company with funds to enable it to meet its obligations as they fall due.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Dale Road Property Company Ltd

Notes to the Unaudited Financial Statements for the Period from 1 March 2024 to 31 March 2025

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Plant and machinery | Reducing balance 10%
Office equipment | Reducing balance 10%
Motor vehicles | Reducing balance 10%

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class | Amortisation method and rate
Goodwill | Straight line over five years

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Dale Road Property Company Ltd

Notes to the Unaudited Financial Statements for the Period from 1 March 2024 to 31 March 2025

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the period, was 2 (2024 - 2).

Dale Road Property Company Ltd

Notes to the Unaudited Financial Statements for the Period from 1 March 2024 to 31 March 2025

4 | Intangible assets

| Goodwill £ | Total £
Cost or valuation
At 1 March 2024 | 28,000 | 28,000
At 31 March 2025 | 28,000 | 28,000
Amortisation
At 1 March 2024 | 28,000 | 28,000
At 31 March 2025 | 28,000 | 28,000
Carrying amount
At 31 March 2025 | - | -

5 | Tangible assets

| Plant and machinery £ | Office equipment £ | Motor vehicles £ | Total £
Cost or valuation
At 1 March 2024 | 2,602 | 594 | 13,903 | 17,099
At 31 March 2025 | 2,602 | 594 | 13,903 | 17,099
Depreciation
At 1 March 2024 | 1,470 | 337 | 4,782 | 6,589
Charge for the period | 113 | 26 | 912 | 1,051
At 31 March 2025 | 1,583 | 363 | 5,694 | 7,640
Carrying amount
At 31 March 2025 | 1,019 | 231 | 8,209 | 9,459
At 29 February 2024 | 1,132 | 257 | 9,121 | 10,510

6 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 17,518 | 9,862
Other debtors | 8,134 | 35,418
| 25,652 | 45,280

Dale Road Property Company Ltd

Notes to the Unaudited Financial Statements for the Period from 1 March 2024 to 31 March 2025

7 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Bank loans and overdrafts | 9 | 5,840 | 5,000
Trade creditors |  | 795 | 762
Taxation and social security |  | 5,077 | 1,603
Outstanding defined contribution pension costs |  | 320 | 74
Other creditors |  | 6,680 | 1,540
Corporation tax liability |  | 5,258 | 7,381
|  | 23,970 | 16,360

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 9 | - | 6,250

8 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary of £1 each | 100 | 100 | 100 | 100

9 | Loans and borrowings

Non-current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | - | 6,250

Dale Road Property Company Ltd

Notes to the Unaudited Financial Statements for the Period from 1 March 2024 to 31 March 2025

Current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 5,840 | 5,000

10 | Related party transactions

Transactions with the director As at the balance sheet date, the director owes £7,986 (2024 : £35,417) from the company. The loan is interest free and repayable on demand.