REGISTERED NUMBER: 10355095 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Downton Group Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Q Wang

SECRETARY:

REGISTERED OFFICE:

Ventura House 2 Arlington Square

Downshire Way

Bracknell

Berkshire

RG12 1WA

REGISTERED NUMBER:

10355095 (England and Wales)

ACCOUNTANTS:

Accord Accountants

191-193 High Street

Hampton Hill

Middlesex

TW12 1NL

FIXED ASSETS

Tangible assets

4

1,844

2,721

Investments

5

100,000

100,000

101,844

102,721

CURRENT ASSETS

Debtors

6

1,120,089

1,157,430

Cash at bank

89,104

31,650

1,209,193

1,189,080

CREDITORS

Amounts falling due within one year

7

739,366

881,333

NET CURRENT ASSETS

469,827

307,747

TOTAL ASSETS LESS CURRENT LIABILITIES

571,671

410,468

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

571,670

410,467

571,671

410,468

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 31 December 2025 and were signed by:

Q Wang - Director

1.	STATUTORY INFORMATION

Downton Group 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.

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 7 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

and 31 March 2025

15,535

DEPRECIATION

At 1 April 2024

12,814

Charge for year

877

At 31 March 2025

13,691

NET BOOK VALUE

At 31 March 2025

1,844

At 31 March 2024

2,721

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 April 2024

and 31 March 2025

100,000

NET BOOK VALUE

At 31 March 2025

100,000

At 31 March 2024

100,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

818,836

853,180

Amounts owed by group undertakings

292,675

292,675

Other debtors

8,578

11,575

1,120,089

1,157,430

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

-

4,032

Trade creditors

189,638

224,173

Taxation and social security

240,639

321,307

Other creditors

309,089

331,821

739,366

881,333