REGISTERED NUMBER: 01847161 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Dunkerley Bros. (1985) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J H Dunkerley

M Dunkerley

H M Hanson

L C Louise

REGISTERED OFFICE:

2 Heap Bridge

Heywood

Bury

BL9 7HR

REGISTERED NUMBER:

01847161 (England and Wales)

ACCOUNTANTS:

Thompson Jones Business Solutions Limited

2 Heap Bridge

Bury

Lancashire

BL9 7HR

Fixed assets

Tangible assets

5

803,518

804,037

Current assets

Debtors

6

37,417

38,328

Cash at bank and in hand

14,680

72,097

52,097

110,425

Creditors

Amounts falling due within one year

7

(155,581

)

(101,514

)

Net current (liabilities)/assets

(103,484

)

8,911

Total assets less current liabilities

700,034

812,948

Creditors

Amounts falling due after more than one year

8

(12,245

)

(21,015

)

Net assets

687,789

791,933

Capital and reserves

Called up share capital

100

100

Revaluation reserve

530,075

530,075

Retained earnings

157,614

261,758

Shareholders' funds

687,789

791,933

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 directors acknowledge their 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 Profit and loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11 December 2025 and were signed on its behalf by:

J H Dunkerley - Director

1.	STATUTORY INFORMATION

Dunkerley Bros. (1985) 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.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

REVENUE RECOGNITION

Rental income from operating leases (net of any incentives given to the lessees) is recognised on a straight line basis over the term of the lease.

TANGIBLE ASSETS

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

Fixtures and fittings

-

20% on cost

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

IMPAIRMENT OF FIXED ASSETS

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs.

FINANCIAL INSTRUMENTS

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently measured at amortised cost.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.

Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

4.	EMPLOYEES AND DIRECTORS

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

5.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

property

machinery

fittings

Totals

£

£

£

£

COST

At 1 April 2024

and 31 March 2025

803,000

1,555

15,649

820,204

DEPRECIATION

At 1 April 2024

-

518

15,649

16,167

Charge for year

-

519

-

519

At 31 March 2025

-

1,037

15,649

16,686

NET BOOK VALUE

At 31 March 2025

803,000

518

-

803,518

At 31 March 2024

803,000

1,037

-

804,037

A third party valuation of the property was carried out at 31 March 2021, giving a fair value of £803,000.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

16,802

7,735

Other debtors

20,615

30,593

37,417

38,328

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

8,651

8,320

Trade creditors

8,528

1,836

Taxation and social security

4,221

18,142

Other creditors

134,181

73,216

155,581

101,514

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

12,245

21,015

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

During the year the directors entered into the following advances and credits with the company:

2025

Particulars

Balance brought forward

Advances/ (credits) to the directors

Amounts repaid

£

£

£

M K Dunkerley

(38,860)

(32,900)

(71,760)

J H Dunkerley

(19,294)

(33,103)

(48,779)

(58,154)

(66,003)

(120,539)

2024

Particulars

Balance brought forward

Advances/ (credits) to the directors

Amounts repaid

M K Dunkerley

(37,160)

(1,700)

(38,860)

J H Dunkerley

(17,839)

(1,455)

(19,294)

(54,999)

(3,155)

(58,154)