REGISTERED NUMBER: 02994930 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2025

for

Dunkley & Co Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

M Dunkley

M S Dobbins

L C White

J D Weston

REGISTERED OFFICE:

Woodlands Grange

Woodlands Lane

Bradley Stoke

Bristol

BS32 4JY

REGISTERED NUMBER:

02994930 (England and Wales)

ACCOUNTANTS:

Dunkley's

Chartered Accountants

Woodlands Grange

Woodlands Lane

Bradley Stoke

Bristol

BS32 4JY

FIXED ASSETS

Intangible assets

4

462,289

647,389

Tangible assets

5

51,613

63,312

Investments

6

-

-

513,902

710,701

CURRENT ASSETS

Debtors

7

784,971

806,455

Cash at bank and in hand

32,146

209,889

817,117

1,016,344

CREDITORS

Amounts falling due within one year

8

729,983

774,190

NET CURRENT ASSETS

87,134

242,154

TOTAL ASSETS LESS CURRENT LIABILITIES

601,036

952,855

CREDITORS

Amounts falling due after more than one year

9

(164,445

)

(369,643

)

PROVISIONS FOR LIABILITIES

(32,620

)

(237,400

)

NET ASSETS

403,971

345,812

CAPITAL AND RESERVES

Called up share capital

11

980

980

Retained earnings

402,991

344,832

SHAREHOLDERS' FUNDS

403,971

345,812

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 14 January 2026 and were signed on its behalf by:

M Dobbins - Director

1.	STATUTORY INFORMATION

Dunkley & Co 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.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2016, is being amortised evenly over its estimated useful life of ten years.

Goodwill from the incorporation of the Dunkley's sole trade is being amortised from 1 May 2022 straight line over 4 years.

Goodwill, being the amount paid in connection with the acquisition of a business in 2024, is being amortised evenly over its estimated useful life of ten 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.

Plant and machinery

-

10% on cost

Fixtures and fittings

-

10% on cost

Computer equipment

-

33.33% on 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.

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 54 (2024 - 53 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 May 2024

and 30 April 2025

1,799,334

AMORTISATION

At 1 May 2024

1,151,945

Charge for year

185,100

At 30 April 2025

1,337,045

NET BOOK VALUE

At 30 April 2025

462,289

At 30 April 2024

647,389

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 May 2024

12,356

28,801

89,105

130,262

Additions

-

1,544

9,879

11,423

Disposals

-

-

(644

)

(644

)

At 30 April 2025

12,356

30,345

98,340

141,041

DEPRECIATION

At 1 May 2024

4,062

6,661

56,227

66,950

Charge for year

1,236

2,777

18,821

22,834

Eliminated on disposal

-

-

(356

)

(356

)

At 30 April 2025

5,298

9,438

74,692

89,428

NET BOOK VALUE

At 30 April 2025

7,058

20,907

23,648

51,613

At 30 April 2024

8,294

22,140

32,878

63,312

6.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 May 2024

and 30 April 2025

303,522

PROVISIONS

At 1 May 2024

and 30 April 2025

303,522

NET BOOK VALUE

At 30 April 2025

-

At 30 April 2024

-

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Trade debtors

558,593

575,711

Amounts recoverable on contract

153,434

178,599

Prepayments and accrued income

72,944

52,145

784,971

806,455

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Bank loans and overdrafts

77,292

72,034

Trade creditors

43,787

95,521

Tax

237,480

129,384

Social security and other taxes

39,139

37,217

VAT

132,703

133,902

Other creditors

131,687

150,171

Sundry Creditors

266

-

Directors' loan accounts

1,250

1,248

Accruals and deferred income

-

63,941

Accrued expenses

66,379

90,772

729,983

774,190

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.25

30.4.24

£

£

Bank loans - 1-2 years

82,428

77,439

Bank loans - 2-5 years

82,017

162,084

Other creditors

-

130,120

164,445

369,643

10.	SECURED DEBTS

The following secured debts are included within creditors:

30.4.25

30.4.24

£

£

Bank loans

241,737

311,557

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.4.25

30.4.24

value:

£

£

72,000

A Ordinary

1p

720

720

2,000

D Ordinary Share

1p

20

20

2,000

B Ordinary Shares

1p

20

20

2,000

E Ordinary

1p

20

20

10,000

G Ordinary

1p

100

100

10,000

F Ordinary

1p

100

100

980

980

12.	OTHER FINANCIAL COMMITMENTS

As at the year end, there were future rent commitments of £602,842 (2024 - £689,951).

13.	RELATED PARTY DISCLOSURES

As at 30 April 2025, the company had a loan of £Nil from a company with a Director in common (2024 - £14,000). The loan is interest free and repayable on demand.

14.	ULTIMATE CONTROLLING PARTY

The controlling party is Dobbins & White Limited.

The ultimate controlling party is the Directors.