Dunning And Everard Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 06139288 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

FOR

DUNNING AND EVERARD LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr P A J Everard

Mrs S J Everard

REGISTERED OFFICE:

Dilly House

Wildhern

Andover

Hampshire

SP110JF

REGISTERED NUMBER:

06139288 (England and Wales)

FIXED ASSETS

Tangible assets

5

17,548

22,567

CURRENT ASSETS

Debtors

6

11,517

272,530

Cash at bank

109,939

217,821

121,456

490,351

CREDITORS

Amounts falling due within one year

7

39,182

44,828

NET CURRENT ASSETS

82,274

445,523

TOTAL ASSETS LESS CURRENT
LIABILITIES

99,822

468,090

CREDITORS

Amounts falling due after more than one
year

8

833

10,833

NET ASSETS

98,989

457,257

CAPITAL AND RESERVES

Called up share capital

9

100

Retained earnings

98,889

457,157

SHAREHOLDERS' FUNDS

98,989

457,257

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 7 January 2026 and were signed on its behalf by:

Mr P A J Everard - Director

1.	STATUTORY INFORMATION

Dunning And Everard 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

All fixed assets are initially recorded at cost.

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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Pension costs and other post-retirement benefits

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

Debtors and creditors receivable / payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Operating lease agreements

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profits on a straight line basis over the period of the lease.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 5 ) .

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

COST

At 1 May 2024

and 30 April 2025

14,296

11,897

11,000

37,193

DEPRECIATION

At 1 May 2024

7,927

5,790

909

14,626

Charge for year

1,274

1,222

2,523

5,019

At 30 April 2025

9,201

7,012

3,432

19,645

NET BOOK VALUE

At 30 April 2025

5,095

4,885

7,568

17,548

At 30 April 2024

6,369

6,107

10,091

22,567

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

2,703

22,552

Other debtors

8,814

249,978

11,517

272,530

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Bank loans and overdrafts

10,000

Trade creditors

12,575

13,322

Taxation and social security

2,529

4,103

Other creditors

14,078

17,403

39,182

44,828

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

Bank loans

833

10,833

Bank loans include £10,833 (2024: £20,833) borrowed under the Bounce Back Loan Scheme. £10,000 (2024: £10,000) is included in creditors amounts falling due within one year and £833 (2024: £10,833) is included in creditors amounts falling due after more than one year. The Bounce Back Loan Scheme provides the lender with a government-backed guarantee against the outstanding facility balance.

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

100

Ordinary

£1

100

10.	OTHER FINANCIAL COMMITMENTS

The company has future financial commitments under operating leases which are not included in the balance sheet to the sum of £19,759 (2024: £nil). These are payable over the next three years.

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 April 2025 and 30 April 2024:

2025

2024

£

Mr P A J Everard and Mrs S J Everard

Balance outstanding at start of year

-

Amounts advanced

-

12,523

Amounts repaid

-

(12,523

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

-

The loan was unsecured and interest free with no specified repayment date.