When Doves Cry Limited - Filleted accounts

Registered number

13067942

When Doves Cry Limited

Filleted Accounts

31 March 2025

When Doves Cry Limited
Registered number:		13067942
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		151,103			230,937
Investments	4		300,000			-
			451,103			230,937

Current assets
Stocks		19,761			21,804
Debtors	5	178,458			135,811
Cash at bank and in hand		481,588			939,928
		679,807			1,097,543

Creditors: amounts falling due within one year	6	(176,883)			(259,967)

Net current assets			502,924			837,576

Total assets less current liabilities			954,027			1,068,513


Provisions for liabilities			(18,928)			(37,694)


Net assets			935,099			1,030,819

Capital and reserves
Called up share capital			200			200
Profit and loss account			934,899			1,030,619

Shareholders' funds			935,099			1,030,819

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




J J Holly
Director
Approved by the board on 5 December 2025

When Doves Cry Limited
Notes to the Accounts
for the year ended 31 March 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings		over 50 years
	Leasehold land and buildings		over the lease term
	Furniture and equipment		over 4 years


	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees				Year ended 31 March 2025		Year ended 31 March 2024

Number						Number

	Average number of persons employed by the company				19		27


3	Tangible fixed assets
			Land and buildings		Furniture and Equipment		Total
£				£		£
	Cost
	At 1 April 2024		289,294		142,153		431,447
	Additions		-		7,143		7,143
	At 31 March 2025		289,294		149,296		438,590

	Depreciation
	At 1 April 2024		143,602		56,908		200,510
	Charge for the year		57,889		29,088		86,977
	At 31 March 2025		201,491		85,996		287,487

	Net book value
	At 31 March 2025		87,803		63,300		151,103
	At 31 March 2024		145,692		85,245		230,937


4	Investments
Investments in
subsidiary
undertakings
£
	Cost
	Additions						502,500
	Revaluation						(202,500)

	At 31 March 2025						300,000

	The company acquired 100% of Cambridge Club Holdings limited on 9th August 2024. The directors undertook a review of the fair market value of the asses at 31 March 2025 and concluded that it was necessary to revaue the investment to a holding value of £300,000.

	Details of the company's subsidiary and associated company at 31 March 2025 is as follows:

	Name of Undertaking	Registered Office	Nature of business		Class of Shares held		% Held Direct

	Cambridge Club Holdings Limited	UK	Property rental		Ordinary		100%


	The aggregate capital and reserves and the result for the year of the subsidiaries and associated undertakings noted above was as follows:
					Capital and Reserves		Profit / (Loss)
£						£

	Cambridge Club Holdings Limited				1		-

5	Debtors				2025		2024
£						£

	Trade debtors				1,317		1,992
	Amounts owed by group undertakings and undertakings in which the company has a participating interest				121,855		83,141
	Other debtors				55,286		50,678
					178,458		135,811


6	Creditors: amounts falling due within one year				2025		2024
£						£

	Taxation and social security costs				129,843		181,053
	Other creditors				47,040		78,914
					176,883		259,967


7	Pension commitments

	The company operated as defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund. An amount of £nil (2024 - £nil) was outstanding at the year end.


8	Other financial commitments				2025		2024
£						£

	Total future minimum payments under non-cancellable operating leases				715,000		780,000


9	Controlling party

	The company's ultimate parent company is HollyDay Limited, a company registered in England and Wales. The parent company is controlled by J J Holly and M-J Day.


10	Other information

	When Doves Cry Limited is a private company limited by shares and incorporated in England. Its registered office is:
	15 Market Passage
	Cambridge
	Cambs
	CB2 3PF