Registration number: 03710158

Dock Tower Limited

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 5

Dock Tower Limited

(Registration number: 03710158)
Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Investment property	4	430,000	430,000
Investments	5	359,809	336,867
		789,809	766,867
Current assets
Debtors	6	7,525	9,675
Cash at bank and in hand		26,772	21,656
		34,297	31,331
Creditors: Amounts falling due within one year	7	(23,250)	(17,757)
Net current assets		11,047	13,574
Total assets less current liabilities		800,856	780,441
Creditors: Amounts falling due after more than one year	7	(160,000)	(160,000)
Net assets		640,856	620,441
Capital and reserves
Called up share capital		1,050	1,050
Share premium reserve		100,560	100,560
Fair value reserve		(35,973)	(44,449)
Profit and loss account		575,219	563,280
Shareholders' funds		640,856	620,441

For the financial year 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 year 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.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the Director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 2 December 2025

.........................................

A J Butt
Director

Dock Tower Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1	General information

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

The address of its registered office is:
26 South St. Mary's Gate
Grimsby
North East Lincolnshire
DN31 1LW

These financial statements were authorised for issue by the director on 2 December 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.

The financial statements cover the individual entity, have been prepared in sterling and are rounded to the nearest pound.

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.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred income tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

Deferred tax on revalued investment properties is measured using the rates and allowances at the reporting date.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Dock Tower Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by the director. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Investments

Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.

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.

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.

3	Staff numbers

The average number of persons employed by the Company (including the Director) during the year, was 1 (2024 - 1).

Dock Tower Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

4	Investment properties

	2025 £
At 1 April	430,000
At 31 March	430,000

The investment properties have been valued on an open market basis by the director.

There is no change in fair values (2024: no change) to the profit and loss account.

5	Investments

	Listed investments at fair value through profit and loss £	Financial assets at cost less impairment £
Non-current financial assets
Cost or valuation
At 1 April 2024	236,867	100,000
Fair value adjustments	19,989	-
Additions	38,165	-
Disposals	(35,212)	-
At 31 March 2025	259,809	100,000
Impairment
Carrying amount
At 31 March 2025	259,809	100,000

The fair value of the listed investments has been determined by using the market value provided by the stockbroker at the year end.

The change in fair value has resulted in a credit of £19,989 (2024: a credit of £1,774) to the profit and loss account.

6

Debtors

Current	2025 £	2024 £
Prepayments	7,525	9,675
	7,525	9,675

Dock Tower Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

7

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Taxation and social security		2,706	3,269
Corporation tax		7,607	1,625
Accruals and deferred income		12,937	12,863
		23,250	17,757

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	8	160,000	160,000

8	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Other borrowings	160,000	160,000