Dale Saunders (Holdings) Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 12159112 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

DALE SAUNDERS (HOLDINGS) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

D R Saunders

REGISTERED OFFICE:

30-34 North Street

Hailsham

East Sussex

BN27 1DW

REGISTERED NUMBER:

12159112 (England and Wales)

ACCOUNTANTS:

Watson Associates (Professional Services) Limited

30 - 34 North Street

Hailsham

East Sussex

BN27 1DW

FIXED ASSETS

Tangible assets

4

2,731

3,213

Investments

5

1,326,974

1,105,171

Investment property

6

1,542,359

1,218,793

2,872,064

2,327,177

CURRENT ASSETS

Debtors

7

1,337,358

775,142

Cash at bank

533,686

68,470

1,871,044

843,612

CREDITORS

Amounts falling due within one year

8

(80,836

)

(90,796

)

NET CURRENT ASSETS

1,790,208

752,816

TOTAL ASSETS LESS CURRENT
LIABILITIES

4,662,272

3,079,993

CREDITORS

Amounts falling due after more than one
year

9

(1,365,242

)

(950,817

)

PROVISIONS FOR LIABILITIES

(683

)

(610

)

NET ASSETS

3,296,347

2,128,566

CAPITAL AND RESERVES

Called up share capital

10

4

Retained earnings

3,296,343

2,128,562

SHAREHOLDERS' FUNDS

3,296,347

2,128,566

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 2 December 2025 and were signed by:

D R Saunders - Director

1.	STATUTORY INFORMATION

Dale Saunders (Holdings) 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

15% on reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties, and loans to related parties.

Debt instruments that are payable or receivable within one year, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received; other debt instruments are initially measured at present value of the future payments and subsequently at amortised cost using the effective interest method.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.

Financial assets and liabilities are offset and the net amount reported in the balance sheet only when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 April 2024

and 31 March 2025

5,098

DEPRECIATION

At 1 April 2024

1,885

Charge for year

482

At 31 March 2025

2,367

NET BOOK VALUE

At 31 March 2025

2,731

At 31 March 2024

3,213

5.	FIXED ASSET INVESTMENTS

Shares in

group

Other

undertakings

investments

Totals

£

COST

At 1 April 2024

106

1,105,065

1,105,171

Additions

-

489,318

Impairments

-

(267,515

)

(267,515

)

At 31 March 2025

106

1,326,868

1,326,974

NET BOOK VALUE

At 31 March 2025

106

1,326,868

1,326,974

At 31 March 2024

106

1,105,065

1,105,171

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

1,218,793

Additions

1,480,163

Disposals

(1,156,597

)

At 31 March 2025

1,542,359

NET BOOK VALUE

At 31 March 2025

1,542,359

At 31 March 2024

1,218,793

7.

DEBTORS

2025

2024

£

Amounts falling due within one year:

Trade debtors

144,000

-

Other debtors

18,853

-

162,853

-

Amounts falling due after more than one year:

Amounts owed by group undertakings

1,174,505

775,142

Aggregate amounts

1,337,358

775,142

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade creditors

5,980

-

Taxation and social security

60,135

26,686

Other creditors

14,721

64,110

80,836

90,796

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

2025

2024

£

Bank loans

1,044,556

950,817

Amounts owed to group undertakings

320,686

-

1,365,242

950,817

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

158,550

-

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

2

Ordinary A Shares

1

2

Ordinary B Shares

1

2

4

11.	RELATED PARTY DISCLOSURES

At the year end Moore & Saunders Ltd owe £100,586 (2024: £350,986). A company in which Dale Saunders is a Director.

At the year end a balance of £320,686 is due to (2024: £424,156, due from) Dale Saunders Limited, and a balance of £1,073,919 is due to Dale Saunders Investments Limited, companies in which Dale Saunders is a director of and are wholly owned by Dale Saunders (Holdings) Ltd.