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COMPANY REGISTRATION NUMBER: 11186002

Dove Retail Limited

Filleted Financial Statements

For the year ended

30 April 2025

Dove Retail Limited

Statement of Financial Position

30 April 2025

| 2025 | 2024
Note | £ | £ | £

Current assets

Stocks | 46,021 |  | 60,234
Debtors | 4 | 981,932 |  | 514,763
Cash at bank and in hand | 248,949 |  | 475,569
| ------------ |  | ------------
| 1,276,902 |  | 1,050,566

Creditors: amounts falling due within one year | 5 | 344,840 |  | 424,115
| ------------ |  | ------------
Net current assets |  | 932,062 | 626,451
|  | --------- | ---------
Total assets less current liabilities |  | 932,062 | 626,451
|  | --------- | ---------
Net assets |  | 932,062 | 626,451
|  | --------- | ---------

Dove Retail Limited

Statement of Financial Position (continued)

30 April 2025

| 2025 | 2024
Note | £ | £ | £

Capital and reserves

Called up share capital |  | 100 | 100
Profit and loss account |  | 931,962 | 626,351
|  | --------- | ---------
Shareholders funds |  | 932,062 | 626,451
|  | --------- | ---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.
These financial statements were approved by the board of directors and authorised for issue on 27 January 2026 , and are signed on behalf of the board by:

S R Sejpal |
Director |

Company registration number: 11186002

Dove Retail Limited

Notes to the Financial Statements

Year ended 30 April 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Unit B1 Anglo House, Bell Lane Office Village, Bell Lane, Amersham, HP6 6FA, England.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis.
Going concern
After the year end, the director intends to transfer the trade, assets and liabilities to another group company and the company will either become dormant or struck off. The director therefore considers it appropriate to prepare the financial statements on a basis other than going concern. No adjustments have been necessary to prepare the financial statements on this basis.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Key sources of estimation uncertainty Recoverability of intercompany debtor Amounts owed from group companies are assessed for their recoverability at each year end. The director believes these balances to be recoverable due to the companies continuing to trade profitably and having a net asset position at the year end.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. 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 is recognised in respect of all timing material differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.
Stocks
The stock figure per the accounts is comprised of wet stock, i.e. fuel. Wet stock is valued at the most recent purchase cost, based on prevailing fuel prices at the year end. At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.
Financial instruments
The company holds basic financial instruments as defined in FRS102. The financial assets and financial liabilities of the company and their measurement basis are as follows: Financial assets - trade and other debtors are basic financial instruments and are debt instruments measured at amortised cost. Prepayments are not financial instruments. Cash at bank is classified as a basic financial instrument and is measured at amortised cost. Financial liabilities - trade creditors, accruals and other creditors are financial instruments, and are measured at amortised cost. Taxation and social security are not included in the financial instruments disclosure definition.
4. Debtors

| 2025 | 2024
| £ | £
Trade debtors | 126,244 | 101,828
Amounts owed by group undertakings and undertakings in which the company has a participating interest | 853,501 | 411,557
Other debtors | 2,187 | 1,378
| --------- | ---------
| 981,932 | 514,763
| --------- | ---------

5. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Trade creditors | 234,287 | 268,151
Amounts owed to group undertakings and undertakings in which the company has a participating interest | – | 40,731
Social security and other taxes | 109,190 | 102,216
Other creditors | 1,363 | 13,017
| --------- | ---------
| 344,840 | 424,115
| --------- | ---------

6. Summary audit opinion
The auditor's report dated 27 January 2026 was unqualified .
The senior statutory auditor was Jonathan Day , for and on behalf of Streets Audit LLP .
7. Controlling party
The company has taken advantage of the exemption available under FRS102 from reporting transactions with members of the group that are wholly owned. The immediate parent undertaking is J Bros (Investments) Limited. The ultimate parent undertaking is Platinum Retail Limited. Both companies are incorporated in the United Kingdom and their registered offices are Unit B1 Anglo House, Bell Lane Office Village, Bell Lane, Amersham, England, HP6 6FA. The ultimate controlling party is S R Sejpal . The results of the company are included in the consolidated financial statements of Platinum Retail Limited, which are publicly available from Companies House.