REGISTERED NUMBER: 02051995 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

DALE BUILDING LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

A.J. Dale

SECRETARY:

L. Dale

REGISTERED OFFICE:

1 High Street

Thatcham

Berks

RG19 3JG

REGISTERED NUMBER:

02051995 (England and Wales)

ACCOUNTANTS:

C B Heslop & Company Limited

Chartered Accountants

1 High Street

Thatcham

Berks

RG19 3JG

FIXED ASSETS

Tangible assets

4

12,670

6,664

CURRENT ASSETS

Stocks

2,316,000

1,375,000

Debtors

5

3,588

14,363

Investments

6

639

639

Cash at bank and in hand

8,835

27,291

2,329,062

1,417,293

CREDITORS

Amounts falling due within one year

7

1,822,222

909,093

NET CURRENT ASSETS

506,840

508,200

TOTAL ASSETS LESS CURRENT LIABILITIES

519,510

514,864

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

10

519,410

514,764

SHAREHOLDERS' FUNDS

519,510

514,864

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 director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 16 December 2025 and were signed by:

A.J. Dale - Director

1.	STATUTORY INFORMATION

Dale Building 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.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Office equipment

-

25% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2024 - 10 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Office

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2024

67,216

18,345

18,834

104,395

Additions

-

9,592

638

10,230

At 31 March 2025

67,216

27,937

19,472

114,625

DEPRECIATION

At 1 April 2024

64,360

17,079

16,292

97,731

Charge for year

714

2,715

795

4,224

At 31 March 2025

65,074

19,794

17,087

101,955

NET BOOK VALUE

At 31 March 2025

2,142

8,143

2,385

12,670

At 31 March 2024

2,856

1,266

2,542

6,664

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

(3,208

)

9,573

Other debtors

6,796

4,790

3,588

14,363

6.	CURRENT ASSET INVESTMENTS

31.3.25

31.3.24

£

£

Listed investments

639

639

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

295,702

270,511

Taxation and social security

7,917

10,456

Other creditors

1,518,603

628,126

1,822,222

909,093

8.	SECURED DEBTS

The following secured debts are included within creditors:

31.3.25

31.3.24

£

£

Loan in Other creditors

-

614,972

Other creditors includes a loan from Dunsmere Developments Limited to provide funds for the company's operations and is secured by way of a legal mortgage against the company's development site.

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

100

Ordinary

£1

100

100

10.

RESERVES

Retained

earnings

£

At 1 April 2024

514,764

Profit for the year

4,646

At 31 March 2025

519,410

11.	INTEREST PAYABLE

The company has a contingent liability for interest payable on loans made to the company by its director. The director has provided support to the company on favourable commercial terms and the company has a commitment to pay interest on these borrowings, contingent on its ability to pay year by year.