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DAGWOODLINNETTS LTD

Registered Number
00964890
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2025

DAGWOODLINNETTS LTD
Company Information
for the year from 1 May 2024 to 30 April 2025

Directors | LINNETT, Victoria Louise
| M.MILLER, Jonathan Robert
| MILLER, Anthea Lesley
| MILLER, John Joseph
| USHER, Karen Lesley

Company Secretary | MILLER, John Joseph

Registered Address | 1 Gemini Court 42a Throwley Way
| Throwley Way
| Sutton
| SM1 4AF

Registered Number | 00964890 (England and Wales)

DAGWOODLINNETTS LTD
Statement of Financial Position
30 April 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 78,735 |  |  |  | 91,729
Investments | 4 |  |  | 1,154,624 |  |  |  | 1,161,649
|  |  |  | 1,233,359 |  |  |  | 1,253,378
Current assets |  |  |  |  |  |  |  |
Debtors | 5 | 637,306 |  |  |  | 1,085,142 |  |
Cash at bank and on hand |  | 503,058 |  |  |  | 524,779 |  |
|  | 1,140,364 |  |  |  | 1,609,921 |  |
Creditors amounts falling due within one year | 6 | (271,302) |  |  |  | (538,507) |  |
Net current assets (liabilities) |  |  |  | 869,062 |  |  |  | 1,071,414
Total assets less current liabilities |  |  |  | 2,102,421 |  |  |  | 2,324,792
Creditors amounts falling due after one year | 7 |  |  | (10,745) |  |  |  | (26,912)
Provisions for liabilities | 9 |  |  | (6,515) |  |  |  | (6,764)
Net assets |  |  |  | 2,085,161 |  |  |  | 2,291,116
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 50 |  |  |  | 50
Revaluation reserve |  |  |  | 11,349 |  |  |  | 60,792
Profit and loss account |  |  |  | 2,073,762 |  |  |  | 2,230,274
Shareholders' funds |  |  |  | 2,085,161 |  |  |  | 2,291,116

- The company was entitled to exemption from audit for this reporting period 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.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 14 January 2026, and are signed on its behalf by:
M.MILLER, Jonathan Robert Director
MILLER, John Joseph Director Registered Company No. 00964890

DAGWOODLINNETTS LTD
Notes to the Financial Statements
for the year ended 30 April 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Turnover policy
--- | ---
| Turnover represents sales of goods net of VAT and trade discounts. Turnover is recognised when the goods are physically delivered to the customer. Turnover represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the value of the consideration due.

| Operating leases
--- | ---
| Where, substantially, all the risks and rewards of ownership of the asset do not transfer from the lessor to the company, the lease is treated as an operating lease. Rentals payable under operating leases are charged to the profit and loss account on a straight-line basis over the period of the lease.

| Employee 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.

| Defined contribution pension plan
--- | ---
| The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

| Current taxation
--- | ---
| Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

|  | Reducing balance (%)
| Plant and machinery | 25
| Fixtures and fittings | 25
| Vehicles | 25
| Office Equipment | 25

| Investments
--- | ---
| Investments in subsidiary undertakings are recognised at cost.

| Finance leases and hire purchase contracts
--- | ---
| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability. Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Trade and other debtors
--- | ---
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

| Cash and cash equivalents
--- | ---
| Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.

| Trade and other creditors
--- | ---
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 23 |  | 21

3. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Vehicles |  | Fixtures & fittings |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 May 24 | 120,692 |  | 71,449 |  | 67,726 |  | 38,824 |  | 298,691
| Additions | 4,810 |  | - |  | 6,420 |  | 4,677 |  | 15,907
| Disposals | - |  | (14,925) |  | - |  | - |  | (14,925)
| At 30 April 25 | 125,502 |  | 56,524 |  | 74,146 |  | 43,501 |  | 299,673
| Depreciation and impairment
| At 01 May 24 | 81,121 |  | 45,375 |  | 59,660 |  | 20,806 |  | 206,962
| Charge for year | 11,095 |  | 6,519 |  | 3,622 |  | 5,674 |  | 26,910
| On disposals | - |  | (12,934) |  | - |  | - |  | (12,934)
| At 30 April 25 | 92,216 |  | 38,960 |  | 63,282 |  | 26,480 |  | 220,938
| Net book value
| At 30 April 25 | 33,286 |  | 17,564 |  | 10,864 |  | 17,021 |  | 78,735
| At 30 April 24 | 39,571 |  | 26,074 |  | 8,066 |  | 18,018 |  | 91,729

4. | Fixed asset investments
--- | ---

|  | Investments in groups1 |  | Other investments2 |  | Total
--- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £
| Cost or valuation
| At 01 May 24 | 100 |  | 1,161,549 |  | 1,161,649
| Additions | - |  | 243,285 |  | 243,285
| Revaluations | - |  | (49,442) |  | (49,442)
| Disposals | - |  | (200,868) |  | (200,868)
| At 30 April 25 | 100 |  | 1,154,524 |  | 1,154,624
| Net book value
| At 30 April 25 | 100 |  | 1,154,524 |  | 1,154,624
| At 30 April 24 | 100 |  | 1,161,549 |  | 1,161,649

| Notes
--- | ---
| 1Investments in group undertakings and participating interests 2Other investments other than loans

5. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 349,274 |  | 727,086
| Other debtors | 288,032 |  | 358,056
| Total | 637,306 |  | 1,085,142

6. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 91,005 |  | 117,152
| Taxation and social security | 102,007 |  | 260,889
| Finance lease and HP contracts | 16,166 |  | 17,460
| Other creditors | 62,124 |  | 143,006
| Total | 271,302 |  | 538,507

7. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other creditors | 10,745 |  | 26,912
| Total | 10,745 |  | 26,912

8. | Obligations under finance leases
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Finance lease and HP contracts | 26,912 |  | 44,371

9. | Provisions for liabilities
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 6,515 |  | 6,764
| Total | 6,515 |  | 6,764

10. | Related party transactions
--- | ---
| At the balance sheet date, included in other debtors an amount of £5,285 (2024: £10,802) was due from Linnetts Proofing Ltd, a 100% owned subsidiary. At the balance sheet date, included in other debtors an amount of £103,014 (2024: £63,104) was due from VJK Future Ltd, a company under common control.

11. | Further information regarding the company's financial position
--- | ---
| The company's liabilities to National Westminster Bank PLC are secured by way of fixed and floating charges on the company's assets. The company has entered into charges for the rent deposit deeds with Woburn Estate Company Ltd and Bedford Estates Nominees Ltd.