REGISTERED NUMBER: 03270566 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Simon C. Dickinson Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S C Dickinson

M C M Dickinson

S J Strickson

SECRETARY:

ABT ADVISORY LTD

REGISTERED OFFICE:

58 Jermyn Street

London

SW1Y 6LX

REGISTERED NUMBER:

03270566 (England and Wales)

ACCOUNTANTS:

ABT Advisory Ltd

Office 3

Peverel House

Maldon Road

Hatfield Peverel

Essex

CM3 2JF

FIXED ASSETS

Intangible assets

4

8,572

322

Tangible assets

5

150,436

102,111

Investments

6

62

62

159,070

102,495

CURRENT ASSETS

Stocks

2,876,127

2,807,329

Debtors

7

1,368,039

207,644

Cash at bank and in hand

8

2,549,250

1,664,376

6,793,416

4,679,349

CREDITORS

Amounts falling due within one year

9

2,020,636

1,325,288

NET CURRENT ASSETS

4,772,780

3,354,061

TOTAL ASSETS LESS CURRENT LIABILITIES

4,931,850

3,456,556

CREDITORS

Amounts falling due after more than one year

10

1,327,173

1,429,247

NET ASSETS

3,604,677

2,027,309

CAPITAL AND RESERVES

Called up share capital

235,295

235,295

Retained earnings

3,369,382

1,792,014

3,604,677

2,027,309

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 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:

M C M Dickinson - Director

1.	STATUTORY INFORMATION

Simon C. Dickinson 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.

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.

Computer software is being amortised evenly over its estimated useful life of four years.

Tangible fixed assets

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

Land and buildings

-

at varying rates on cost

Plant and machinery etc

-

25% on cost, 20% on cost and not provided

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

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 9 (2024 - 9 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 April 2024

40,558

Additions

8,250

At 31 March 2025

48,808

AMORTISATION

At 1 April 2024

and 31 March 2025

40,236

NET BOOK VALUE

At 31 March 2025

8,572

At 31 March 2024

322

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 April 2024

20,868

359,712

380,580

Additions

700

60,956

61,656

At 31 March 2025

21,568

420,668

442,236

DEPRECIATION

At 1 April 2024

20,868

257,601

278,469

Charge for year

12

13,319

13,331

At 31 March 2025

20,880

270,920

291,800

NET BOOK VALUE

At 31 March 2025

688

149,748

150,436

At 31 March 2024

-

102,111

102,111

6.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 April 2024

and 31 March 2025

62

NET BOOK VALUE

At 31 March 2025

62

At 31 March 2024

62

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

27,276

1,584

Amounts owed by group undertakings

74,454

77,306

Other debtors

1,266,309

128,754

1,368,039

207,644

8.	CASH AT BANK AND IN HAND

Included within 'Cash at bank and in hand' are client balances of £520,984 (2023: £163,068); the related liability being carried in 'Creditors: amounts falling due within one year'.

9.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

258,954

346,295

Taxation and social security

67,693

213,606

Other creditors

1,693,989

765,387

2,020,636

1,325,288

10.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Other creditors

1,327,173

1,429,247