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Registered number: 01296167
Dyer Bros. (Marine) Ltd
ACCOUNTS
FOR THE YEAR ENDED 31/03/2025
Prepared By:
VICTOR STEWART
Dyer Bros. (Marine) Ltd
ACCOUNTS
FOR THE YEAR ENDED 31/03/2025
DIRECTORS
Terence John Dyer
Simon Nicolas Tipper
SECRETARY
Terence John Dyer
REGISTERED OFFICE
131 St Denys Road
Portswood
Southampton
Hampshire
SO17 2JY
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 01296167
ACCOUNTANTS
VICTOR STEWART
Dyer Bros. (Marine) Ltd
ACCOUNTS
FOR THEYEARENDED31/03/2025
CONTENTS
Page
Directors' Report-
Accountants' Report-
Statement Of Comprehensive Income-
Balance Sheet3
Notes To The Accounts4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account-
Profit And Loss Account Summaries-
Dyer Bros. (Marine) Ltd
BALANCE SHEET AT 31/03/2025
20252024
Notes££
FIXED ASSETS
Tangible assets39,63012,450
CURRENT ASSETS
Stock310285
Debtors53,2976,474
Cash at bank and in hand76,58770,378
80,19477,137
CREDITORS: Amounts falling due within one year642,12043,505
NET CURRENT ASSETS38,07433,632
TOTAL ASSETS LESS CURRENT LIABILITIES47,70446,082
PROVISIONS FOR LIABILITIES AND CHARGES7-2,366
NET ASSETS47,70443,716
CAPITAL AND RESERVES
Called up share capital8102102
Profit and loss account47,60243,614
SHAREHOLDERS' FUNDS47,70443,716
For the year ending 31/03/2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 05/12/2025 and signed on their behalf by
.............................
Simon Nicolas Tipper
Director
Dyer Bros. (Marine) Ltd
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31/03/2025
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .
1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Plant and Machineryreducing balance 15%
Commercial Vehiclesreducing balance 25%
Fixtures and Fittingsreducing balance 15%
Equipmentreducing balance 25%
1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.
2. EMPLOYEES
20252024
No.No.
Average number of employees22
Dyer Bros. (Marine) Ltd
3. TANGIBLE FIXED ASSETS
Plant andCommercialFixtures
MachineryVehiclesand FittingsEquipmentTotal
£££££
Cost
At 01/04/202417,00612,6945,65927035,629
At 31/03/202517,00612,6945,65927035,629
Depreciation
At 01/04/202414,5953,1745,21419623,179
For the year3622,38067112,820
At 31/03/202514,9575,5545,28120725,999
Net Book Amounts
At 31/03/20252,0497,140378639,630
At 31/03/20242,4119,5204457412,450
4. STOCK 20252024
££
Stock comprises:
Stock310285
310285
5. DEBTORS 20252024
££
Amounts falling due within one year
Trade debtors2,8153,901
Prepayments4822,573
3,2976,474
Dyer Bros. (Marine) Ltd
6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20252024
££
Corporation tax6,0595,023
Other tax1,830-
Directors current account14,94917,289
Directors current account17,57417,570
Credit card-208
Payments received on account608-
Trade creditors-2,063
Accruals1,1001,352
42,12043,505
7. PROVISIONS FOR LIABILITIES 20252024
££
Deferred taxation-2,366
-2,366
8. SHARE CAPITAL 20252024
££
Allotted, issued and fully paid:
100 Ordinary shares of £1 each100100
1 Non-voting Management A Shares of £1 each11
1 Non-voting Management B Shares of £1 each11
102102