Company No: 00736808 (England and Wales)

Contents

• Statement of Financial Position
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Fixed assets
Investment property	4	1,103,070		1,103,070
		1,103,070		1,103,070
Current assets
Debtors	5	578		578
Cash at bank and in hand		6,439		5,464
		7,017		6,042
Creditors: amounts falling due within one year	6	( 244,274)		( 272,673)
Net current liabilities		(237,257)		(266,631)
Total assets less current liabilities		865,813		836,439
Provision for liabilities		( 98,251)		( 98,181)
Net assets		767,562		738,258
Capital and reserves
Called-up share capital	7, 9	4,000		4,000
Profit and loss account		763,562		734,258
Total shareholders' funds		767,562		738,258

For the financial year ending 30 September 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 financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of George Dixon (Plant) Limited (registered number: 00736808) were approved and authorised for issue by the Director on 16 December 2025. They were signed on its behalf by:

G Durston Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

George Dixon (Plant) Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is C/O Bishop Fleming Llp, 10 Temple Back, Bristol, BS1 6FL, United Kingdom. The principal place of business is Grove House, The Street, Alveston, Bristol, BS35 3SX.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Statement of Financial Position date.

Tangible fixed assets

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended. Depreciation is provided on all tangible fixed assets, other than investment properties and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line basis over its expected useful life, as follows:

Plant and machinery	5 years straight line
Fixtures and fittings	5 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Land and buildings were valued at [input date]. The valuation was undertaken by [input name] and qualification on the [input detail basis.]

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Statement of Financial Position date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Investment property

Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at each reporting date with changes in fair value recognised in profit or loss. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Statement of Financial Position date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	1		1

3. Tangible assets

	Plant and machinery		Fixtures and fittings		Total
	£		£		£
Cost
At 01 October 2024	10,794		590		11,384
At 30 September 2025	10,794		590		11,384
Accumulated depreciation
At 01 October 2024	10,794		590		11,384
At 30 September 2025	10,794		590		11,384
Net book value
At 30 September 2025	0		0		0
At 30 September 2024	0		0		0

4. Investment property

	Investment property
	£
Valuation
As at 01 October 2024	1,103,070
As at 30 September 2025	1,103,070

Valuation

A valuation of investment property was completed by the Directors at the Statement of Financial Position date. The directors asses the fair value of the investment property at each reporting date.

Historic cost

If the investment properties had been accounted for under the cost accounting rules, the properties would have been measured as follows:

	2025		2024
	£		£
Historic cost	531,901		531,901

5. Debtors

	2025		2024
	£		£
Other debtors	578		578

6. Creditors: amounts falling due within one year

	2025		2024
	£		£
Accruals and deferred income	5,571		9,873
Taxation and social security	6,804		2,851
Other creditors	231,899		259,949
	244,274		272,673

7. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
4,000 Ordinary shares of £ 1.00 each	4,000		4,000

8. Related party transactions

Transactions with the entity's director

	2025		2024
	£		£
Amount owed to the entity's director by the Company at year end	227,203		255,703

The amount is included within other creditors. The loan is provided interest free and there is no fixed date for repayment.

9. Reserves

Included within the profit and loss account are unrealised gains of £472,918 (2024: £472,688). Unrealised profits and losses arise on fair value movements of fixed asset investments and are accumulated within the profit of loss reserve net of deferred tax. Unrealised reserves are non-distributable.