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REGISTERED NUMBER: 01105869 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025

FOR

DUNCAN SEXTON LIMITED

DUNCAN SEXTON LIMITED (REGISTERED NUMBER: 01105869)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

DUNCAN SEXTON LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 JANUARY 2025

| DIRECTORS: | Allison Aldridge

| Michael Aldridge

| Jane Prince

| SECRETARY: | Allison Aldridge

| REGISTERED OFFICE: | Unit 1 Greenoaks

| Widnes

| Cheshire

| WA8 6UD

| REGISTERED NUMBER: | 01105869 (England and Wales)

| ACCOUNTANTS: | Wallwork Nelson & Johnson

| Chandler House

| 7 Ferry Road Office Park

| Riversway

| Preston

| Lancashire

| PR2 2YH

DUNCAN SEXTON LIMITED (REGISTERED NUMBER: 01105869)

BALANCE SHEET

31 JANUARY 2025

| 31/1/25 | 31/1/24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 260,000 |  | 260,000 |  |

Tangible assets | 5 | 35,290 |  | 39,593 |  |

295,290 |  | 299,593 |  |

CURRENT ASSETS

Stocks | 6 | 131,726 |  | 150,388 |  |

Debtors | 7 | 18,133 |  | 23,713 |  |

Cash in hand | 850 |  | 850 |  |

150,709 |  | 174,951 |  |

CREDITORS

Amounts falling due within one year | 8 | 201,227 |  | 227,391 |  |

NET CURRENT LIABILITIES | (50,518 | ) | (52,440 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 244,772 |  | 247,153 |  |

CAPITAL AND RESERVES

Called up share capital | 1,000 |  | 1,000 |  |

Retained earnings | 243,772 |  | 246,153 |  |

SHAREHOLDERS' FUNDS | 244,772 |  | 247,153 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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.

DUNCAN SEXTON LIMITED (REGISTERED NUMBER: 01105869)

BALANCE SHEET - continued

31 JANUARY 2025

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 27 January 2026 and were signed on its behalf by:

Michael Aldridge - Director

Allison Aldridge - Director

DUNCAN SEXTON LIMITED (REGISTERED NUMBER: 01105869)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2025

1. | STATUTORY INFORMATION

| Duncan Sexton 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.

| 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

| Tangible fixed assets are stated at cost less accumulated depreciation and any provision for impairment in value.

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under finance lease, over the lease term, whichever is the shorter.

| Improvements to property - 10% on cost

| Fixtures and fittings - 15% on reducing balance

| Motor vehicles - 25% on reducing balance

| Computer equipment - 25% on cost

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| 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.

DUNCAN SEXTON LIMITED (REGISTERED NUMBER: 01105869)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JANUARY 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful life or the lease term, whichever is shorter.

| The interest element of these obligations is charged to the profit and loss account over the relevant period. The capital element of the future payments is treated as a liability.

| Rentals paid under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease.

| 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.

| Going concern

| The directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the annual financial statements.

| Fixed asset investment

| Fixed asset investments are shown at cost less provision for impairment.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 7 (2024 - 8 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 February 2024

| and 31 January 2025 | 271,000 |  |

| AMORTISATION

| At 1 February 2024

| and 31 January 2025 | 11,000 |  |

| NET BOOK VALUE

| At 31 January 2025 | 260,000 |  |

| At 31 January 2024 | 260,000 |  |

DUNCAN SEXTON LIMITED (REGISTERED NUMBER: 01105869)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JANUARY 2025

5. | TANGIBLE FIXED ASSETS

| Improvements |  | Fixtures |

| to |  | and |  | Motor |  | Computer |

| property |  | fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 February 2024 |

| and 31 January 2025 | 28,398 |  | 298,461 |  | 1,425 |  | 32,101 |  | 360,385 |  |

| DEPRECIATION

| At 1 February 2024 | 16,294 |  | 271,208 |  | 1,425 |  | 31,865 |  | 320,792 |  |

| Charge for year | 59 |  | 4,087 |  | - |  | 157 |  | 4,303 |  |

| At 31 January 2025 | 16,353 |  | 275,295 |  | 1,425 |  | 32,022 |  | 325,095 |  |

| NET BOOK VALUE

| At 31 January 2025 | 12,045 |  | 23,166 |  | - |  | 79 |  | 35,290 |  |

| At 31 January 2024 | 12,104 |  | 27,253 |  | - |  | 236 |  | 39,593 |  |

6. | STOCKS

| 31/1/25 |  | 31/1/24

£ | £ |

| Stocks | 131,726 |  | 150,388 |  |

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31/1/25 |  | 31/1/24

£ | £ |

| Other debtors | - |  | 1,091 |  |

| Amounts due from related parties | - |  | 11,629 |  |

| Deferred tax asset | 1,157 |  | 156 |  |

| Prepayments and accrued income | 16,976 |  | 10,837 |  |

18,133 |  | 23,713 |  |

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31/1/25 |  | 31/1/24

£ | £ |

| Bank loans and overdrafts | 44,326 |  | 27,124 |  |

| Trade creditors | 79,845 |  | 71,513 |  |

| Tax | (260 | ) | 166 |  |

| Social security and other taxes | 20,018 |  | 18,113 |  |

| Other creditors | 334 |  | 5,312 |  |

| Amounts due to related parties | 128 |  | 128 |  |

| Directors' current accounts | 50,777 |  | 99,001 |  |

| Accrued expenses | 6,059 |  | 6,034 |  |

201,227 |  | 227,391 |  |

DUNCAN SEXTON LIMITED (REGISTERED NUMBER: 01105869)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JANUARY 2025

9. | SECURED DEBTS

| The following secured debts are included within creditors:

| 31/1/25 |  | 31/1/24

£ | £ |

| Bank overdrafts | 44,326 |  | 27,124 |  |

| Various charges have been registered at Companies House secured over the current and future assets of the company.

10. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| As at 31 January 2025 the company owed Allison and Michael Aldridge an amount of £50,777 (2024:£99,001) The amount is deemed repayable on demand and no interest has been charged.

11. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is Allison Aldridge and Michael Aldridge.