1 May 2024 false Taxfiler 2024.6 11289629 business:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 11289629 2024-04-30 11289629 2024-05-01 2025-04-30 11289629 business:AuditExemptWithAccountantsReport 2024-05-01 2025-04-30 11289629 business:AbridgedAccounts 2024-05-01 2025-04-30 11289629 2025-04-30 11289629 business:Director1 2024-05-01 2025-04-30 11289629 business:Director2 2024-05-01 2025-04-30 11289629 business:RegisteredOffice 2024-05-01 2025-04-30 11289629 2024-04-30 11289629 core:WithinOneYear 2025-04-30 11289629 core:WithinOneYear 2024-04-30 11289629 core:AfterOneYear 2025-04-30 11289629 core:AfterOneYear 2024-04-30 11289629 core:ShareCapital core:PreviouslyStatedAmount 2025-04-30 11289629 core:ShareCapital core:PreviouslyStatedAmount 2024-04-30 11289629 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-04-30 11289629 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-04-30 11289629 core:PreviouslyStatedAmount 2025-04-30 11289629 core:PreviouslyStatedAmount 2024-04-30 11289629 business:SmallEntities 2024-05-01 2025-04-30 11289629 countries:EnglandWales 2024-05-01 2025-04-30 11289629 core:MotorVehicles 2024-05-01 2025-04-30 11289629 core:ComputerEquipment 2024-05-01 2025-04-30 11289629 2023-05-01 2024-04-30 iso4217:GBP xbrli:pure
Company Registration No. 11289629 (England and Wales)
Dowling Carpentry & Construction Limited Unaudited accounts for the year ended 30 April 2025
Dowling Carpentry & Construction Limited Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
- 2 -
Dowling Carpentry & Construction Limited Company Information for the year ended 30 April 2025
Directors
R Dowling C Dowling
Company Number
11289629 (England and Wales)
Registered Office
6 Weyhill Close Portchester Fareham Hampshire PO16 8EL
Accountants
Horn & Co. Accountants Limited 6 Weyhill Close Portchester Fareham Hampshire PO16 8EL
- 3 -
Chartered Certified Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Dowling Carpentry & Construction Limited for the year ended 30 April 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Dowling Carpentry & Construction Limited for the year ended 30 April 2025 as set out on pages 5 - 8 from the Company's accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/uk/en/about-us/regulation/rulebook.html
Our work has been undertaken in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf.
Horn & Co. Accountants Limited Chartered Certified Accountants 6 Weyhill Close Portchester Fareham Hampshire PO16 8EL 14 January 2026
- 4 -
Dowling Carpentry & Construction Limited Statement of financial position as at 30 April 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
30,953
41,084
Current assets
Inventories
136,981
171,321
Debtors
706,899
332,938
Cash at bank and in hand
427,223
362,707
1,271,103
866,966
Creditors: amounts falling due within one year
(457,281)
(458,403)
Net current assets
813,822
408,563
Total assets less current liabilities
844,775
449,647
Creditors: amounts falling due after more than one year
(6,746)
(21,059)
Provisions for liabilities
Deferred tax
(7,739)
(10,272)
Net assets
830,290
418,316
Capital and reserves
Called up share capital
120
120
Profit and loss account
830,170
418,196
Shareholders' funds
830,290
418,316
For the year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
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
R Dowling Director Company Registration No. 11289629
- 5 -
Dowling Carpentry & Construction Limited Notes to the Accounts for the year ended 30 April 2025
1
Statutory information
Dowling Carpentry & Construction Limited is a private company, limited by shares, registered in England and Wales, registration number 11289629. The registered office is 6 Weyhill Close, Portchester, Fareham, Hampshire, PO16 8EL.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
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.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
25% Reducing Balance
Computer equipment
25% Straight Line
Inventories
Inventories are held at the lower of cost and net realisable value.
- 6 -
Dowling Carpentry & Construction Limited Notes to the Accounts for the year ended 30 April 2025
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement. 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 period end. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the period end. 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 leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
4
Tangible fixed assets
Total
£
Cost or valuation
At 1 May 2024
80,269
Additions
640
At 30 April 2025
80,909
Depreciation
At 1 May 2024
39,185
Charge for the year
10,771
At 30 April 2025
49,956
Net book value
At 30 April 2025
30,953
At 30 April 2024
41,084
5
Operating lease commitments
2025
2024
£
£
At 30 April 2025 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Not later than one year
230
230
- 7 -
Dowling Carpentry & Construction Limited Notes to the Accounts for the year ended 30 April 2025
6
Controlling party
The controlling party of the company is Dowling Homes Limited, a company registered in England and Wales under company number 12556145. The registered office is: 6 Weyhill Close Portchester Fareham Hampshire PO16 8EL
7
Average number of employees
During the year the average number of employees was 4 (2024: 3).
- 8 -