REGISTERED NUMBER: 07600978 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

FOR

DYER AND HOBBIS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

7

DIRECTORS:

A Hobbis

O R Dyer

REGISTERED OFFICE:

43 Havelock Road

Hastings

East Sussex

TN34 1BE

REGISTERED NUMBER:

07600978 (England and Wales)

ACCOUNTANTS:

Ashdown Hurrey

Chartered Accountants & Business Advisers

20 Havelock Road

Hastings

East Sussex

TN34 1BP

FIXED ASSETS

Intangible assets

4

51,600

60,084

Tangible assets

5

5,085

1,143

56,685

61,227

CURRENT ASSETS

Stocks

4,000

4,500

Debtors

6

273,767

280,283

Cash at bank and in hand

22,656

51,746

300,423

336,529

CREDITORS

Amounts falling due within one year

7

72,235

99,878

NET CURRENT ASSETS

228,188

236,651

TOTAL ASSETS LESS CURRENT LIABILITIES

284,873

297,878

CREDITORS

Amounts falling due after more than one year

8

-

(9,221

)

PROVISIONS FOR LIABILITIES

(1,271

)

(286

)

NET ASSETS

283,602

288,371

CAPITAL AND RESERVES

Called up share capital

1,020

1,020

Retained earnings

282,582

287,351

SHAREHOLDERS' FUNDS

283,602

288,371

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18 December 2025 and were signed on its behalf by:

A Hobbis - Director

O R Dyer - Director

1.	STATUTORY INFORMATION

Dyer and Hobbis 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

In preparing the financial statements, the directors are required to make an assessment of the ability of the company to continue as a going concern. The directors have considered all available evidence for the company which covers the 12 month period from the date of signing these financial statements.

On the basis of this consideration, the directors are satisfied that the company has adequate resources to continue in operational existence and to meet its liabilities as they fall due for the foreseeable future. In reaching this conclusion they consider that no material uncertainty exists. As a result, the directors have concluded that it remains appropriate to adopt a going concern basis of preparation in these financial statements.

Turnover

Turnover represents net services provided, excluding value added tax.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2011, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

33% on cost

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.

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 5 (2024 - 5 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 July 2024

and 30 June 2025

172,000

AMORTISATION

At 1 July 2024

111,916

Charge for year

8,484

At 30 June 2025

120,400

NET BOOK VALUE

At 30 June 2025

51,600

At 30 June 2024

60,084

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 July 2024

16,139

15,746

31,885

Additions

1,450

4,578

6,028

At 30 June 2025

17,589

20,324

37,913

DEPRECIATION

At 1 July 2024

15,318

15,424

30,742

Charge for year

568

1,518

2,086

At 30 June 2025

15,886

16,942

32,828

NET BOOK VALUE

At 30 June 2025

1,703

3,382

5,085

At 30 June 2024

821

322

1,143

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Trade debtors

33,659

39,684

Other debtors

240,108

240,599

273,767

280,283

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Bank loans and overdrafts

9,646

10,648

Trade creditors

1,987

1,871

Tax

39,161

60,221

Social security and other taxes

631

547

VAT

17,558

22,388

Other creditors

-

925

Directors' current accounts

40

40

Accrued expenses

3,212

3,238

72,235

99,878

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.6.25

30.6.24

£

£

Bank loans - 1-2 years

-

9,221

9.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

30.6.25

30.6.24

£

£

Within one year

14,053

14,523

Between one and five years

5,969

21,427

20,022

35,950

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 June 2025 and 30 June 2024:

30.6.25

30.6.24

£

£

O R Dyer

Balance outstanding at start of year

98

51

Amounts advanced

574

133

Amounts repaid

(574

)

(86

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

98

98

11.	RELATED PARTY DISCLOSURES

As at the balance sheet date the company was owed £98 (2024: £98) by the director Mr O Dyer. The loan is interest free and repayable on demand.

As at the balance sheet date the company owed £40 (2024: £40) by the director Mr A Hobbis. The loan is interest free and repayable on demand.

As at the balance sheet date an amount of £221,563 (2024 - £221,563) is owed to the company by Dyer & Hobbis Investments Ltd, a company under the joint control of Mr O Dyer & Mr A Hobbis. There are no terms attached and the loan is repayable on demand.

As at the balance sheet date an amount of £14,848 (2024 - £14,848) is owed to the company by Dyer & Hobbis 2 Ltd a company under the joint control of Mr O Dyer & Mr A Hobbis. There are no terms attached and the loan is repayable on demand.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Statement of Comprehensive Income and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Dyer and Hobbis Limited for the year ended 30 June 2025 which comprise the Income Statement, Balance Sheet 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 within the ICAEW's regulations and guidance at icaew.com/membershandbook.

This report is made solely to the Board of Directors of Dyer and Hobbis Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Dyer and Hobbis Limited and state those matters that we have agreed to state to the Board of Directors of Dyer and Hobbis Limited, as a body, in this report in accordance with icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Dyer and Hobbis Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Dyer and Hobbis Limited 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 profit of Dyer and Hobbis Limited. You consider that Dyer and Hobbis Limited 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 Dyer and Hobbis Limited. 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.

Ashdown Hurrey

Chartered Accountants & Business Advisers

20 Havelock Road

Hastings

East Sussex

TN34 1BP

22 December 2025