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Registration number: 00670028

T. Dixon & Sons (Plumbers) Limited
Unaudited Filleted Financial Statements
for the Year Ended 5 April 2025

T. Dixon & Sons (Plumbers) Limited

Contents

Balance Sheet | 1
Notes to the Unaudited Financial Statements | 2 to 7

T. Dixon & Sons (Plumbers) Limited

(Registration number: 00670028)
Balance Sheet as at 5 April 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 61,374 | 113,695
Other financial assets | 5 | 51 | 51
|  | 61,425 | 113,746
Current assets |  |  |
Stocks | 6 | 1,005,295 | 1,035,859
Debtors | 7 | 344,960 | 445,282
Cash at bank and in hand |  | 231,614 | 44,129
|  | 1,581,869 | 1,525,270
Creditors: Amounts falling due within one year | 8 | (158,350) | (243,109)
Net current assets |  | 1,423,519 | 1,282,161
Total assets less current liabilities |  | 1,484,944 | 1,395,907
Provisions for liabilities |  | (16,885) | 21,524
Net assets |  | 1,468,059 | 1,417,431
Capital and reserves |  |  |
Called up share capital | 9 | 450 | 450
Other reserves |  | 1,550 | 1,550
Retained earnings |  | 1,466,059 | 1,415,431
Shareholders' funds |  | 1,468,059 | 1,417,431

For the financial year ending 5 April 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the Company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the Directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 18 December 2025 and signed on its behalf by:

......................................... Mr T Dixon Director | ......................................... Mr S Dixon Company secretary and director |

T. Dixon & Sons (Plumbers) Limited

Notes to the Unaudited Financial Statements for the Year Ended 5 April 2025

1 | General information

The Company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
Ash Lane
Brigsley Road
Ashby-cum-Fenby
Grimsby
N E Lincs
DN37 0QN

These financial statements were authorised for issue by the Board on 18 December 2025.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements have been prepared in sterling and are rounded to the nearest pound.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the Company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The Company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the Company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred income tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the Company. Deferred income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

T. Dixon & Sons (Plumbers) Limited

Notes to the Unaudited Financial Statements for the Year Ended 5 April 2025

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Plant and machinery | 15%/ 33% per annum of net book value
Motor vehicles | 25% per annum of net book value

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the Company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the Company (including Directors) during the year, was 6 (2024 - 6).

T. Dixon & Sons (Plumbers) Limited

Notes to the Unaudited Financial Statements for the Year Ended 5 April 2025

4 | Tangible assets

| Furniture, fittings and equipment £ | Motor vehicles £ | Total £
Cost or valuation
At 6 April 2024 | 102,912 | 113,817 | 216,729
Disposals | (2,828) | (64,364) | (67,192)
At 5 April 2025 | 100,084 | 49,453 | 149,537
Depreciation
At 6 April 2024 | 45,441 | 57,593 | 103,034
Charge for the year | 8,623 | 14,461 | 23,084
Eliminated on disposal | (2,490) | (35,465) | (37,955)
At 5 April 2025 | 51,574 | 36,589 | 88,163
Carrying amount
At 5 April 2025 | 48,510 | 12,864 | 61,374
At 5 April 2024 | 57,471 | 56,224 | 113,695

T. Dixon & Sons (Plumbers) Limited

Notes to the Unaudited Financial Statements for the Year Ended 5 April 2025

5 | Other financial assets (current and non-current)

| Financial assets at cost less impairment £ | Total £
Non-current financial assets
Cost or valuation
At 6 April 2024 | 51 | 51
At 5 April 2025 | 51 | 51
Carrying amount
At 5 April 2025 | 51 | 51
At 5 April 2024 | 51 | 51

6 | Stocks

| 2025 £ | 2024 £
Raw materials and consumables | 12,743 | 14,675
Work in progress | 992,552 | 1,021,184
| 1,005,295 | 1,035,859

7 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 139,759 | 114,023
Prepayments | 13,538 | 8,274
Other debtors | 191,663 | 322,985
| 344,960 | 445,282

T. Dixon & Sons (Plumbers) Limited

Notes to the Unaudited Financial Statements for the Year Ended 5 April 2025

8 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | 103,644 | 63,795
Taxation and social security | 15,480 | 85,538
Accruals and deferred income | 9,217 | 13,350
Other creditors | 30,009 | 80,426
| 158,350 | 243,109

9 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 450 | 450 | 450 | 450

10 | Financial commitments, guarantees and contingencies

Amounts not provided for in the balance sheet

The total amount of financial commitments not included in the balance sheet is £49,928 (2024 - £70,588).

T. Dixon & Sons (Plumbers) Limited

Notes to the Unaudited Financial Statements for the Year Ended 5 April 2025

11 | Related party transactions

Transactions with Directors

2025 | At 6 April 2024 £ | Advances to Director £ | Repayments by Director £ | At 5 April 2025 £
Mr S Dixon
Directors Current Account | 277,375 | 5,606 | (158,655) | 124,326
Mr R Dixon
Directors Current Account | 970 | 6,517 | (3,113) | 4,374

2024 | At 6 April 2023 £ | Advances to Director £ | Repayments by Director £ | At 5 April 2024 £
Mr S Dixon
Directors Current Account | - | 332,470 | (55,095) | 277,375
Mr R Dixon
Directors Current Account | - | 3,312 | (2,342) | 970