In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Dove Workshop Ltd for the year ended 31 March 2025 which comprise, the statement of financial position and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made solely to the board of directors of Dove Workshop Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Dove Workshop Ltd and state those matters that we have agreed to state to the board of directors of Dove Workshop Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Dove Workshop Ltd and its board of directors as a body, for our work or for this report.

It is your duty to ensure that Dove Workshop Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and deficit of Dove Workshop Ltd. You consider that Dove Workshop Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Dove Workshop Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

In accordance with section 444 of the Companies Act 2006, all of the members of the company have consented to the preparation of abridged financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations (SI 2008/409)(b).

The directors of the company have elected not to include a copy of the income and expenditure account within the financial statements.true

For the financial year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Dove Workshop Ltd is a private company limited by guarantee incorporated in England and Wales. The registered office is Dove Workshop, Banwen Community Centre, Roman Road, Banwen, Neath, Neath Port Talbot, SA10 9LW.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The company itself ceased to operate the cafe from 1 April 2018. A third party, The Meat and Greet company took over the running of the cafe from 2 April 2018 and continue run their own business from the cafe premises. Whilst the building remains under the control of Dove Workshops Ltd, the Meat and Greet Company pay a monthly rental to Dove Workshop Ltd to cover the costs of the overheads relating to the cafe.true

During the year the Company generated a surplus for the year of £8,390, (2022 £11,370), of which the cafe facilities generated a deficit of £Nil (2022 £Nil). The crèche facilities continue to make a positive contribution both in terms of profit generation and cash retention.

As a result of the cafe now being run by the Meat and Greet company, the cafe should continue to create a positive contribution from the monthly rental income and increase cash resources. If, however, the directors are unable to prevent the reduction in cash resources the Company will be unable to continue in its present form.

If the Company ceases to operate in its present form the Company could incur additional costs which are not reflected in these accounts.

Turnover represents net sales of creche facilities.

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to surplus or deficit.

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leases asset are consumed.

During 2010 grants totalling £679,857 were received from the Welsh Assembly Government for the purposes of building a new cafe on the leasehold premises. The capital costs of the construction have been recorded on the balance sheet in accordance with the applicable accounting standards. Similarly, the grant income received has been recognised on the balance sheet as deferred income. The deferred grant income is subsequently released to the profit and loss account at rates which match the recognition of the corresponding depreciation and revenue costs of the cafe building. These costs are being written-off over 22 years, which was the time remaining on the lease at the time the cafe was built and come into use.

The average monthly number of persons (including directors) employed by the company during the year was:

The company is limited by guarantee, not having a share capital and consequently the liability of members is limited, subject to an undertaking by each member to contribute to the net assets or liabilities of the company on winding up such amounts as may be required not exceeding £1.

The company is controlled by its parent company View (Dove) Limited. The registered office address for the parent company is the same as for Dove Workshop Ltd and can be found on the Company Information page.