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Company Registration No. 8519983 (England and Wales)
Dyer Ears Ltd Unaudited accounts for the year ended 31 May 2025
Dyer Ears Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Dyer Ears Ltd Company Information for the year ended 31 May 2025
Director
Simon Dyer
Company Number
8519983 (England and Wales)
Registered Office
41A WHITE HART LANE LONDON N22 5SL
Accountants
David Meyer FCCA 2 Downage London NW4 1AA
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Dyer Ears Ltd Statement of financial position as at 31 May 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
78,010
337,848
Current assets
Debtors
5
15,634
25,992
Cash at bank and in hand
13,645
(470)
29,279
25,522
Creditors: amounts falling due within one year
6
(12,595)
(1,809)
Net current assets
16,684
23,713
Net assets
94,694
361,561
Capital and reserves
Called up share capital
7
100
100
Profit and loss account
94,594
361,461
Shareholders' funds
94,694
361,561
For the year ending 31 May 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
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 and authorised for issue on 19 February 2026 and were signed on its behalf by
Simon Dyer Director Company Registration No. 8519983
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Dyer Ears Ltd Notes to the Accounts for the year ended 31 May 2025
1
Statutory information
Dyer Ears Ltd is a private company, limited by shares, registered in England and Wales, registration number 8519983. The registered office is 41A WHITE HART LANE, LONDON, N22 5SL.
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
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% Reducing Balance
Motor vehicles
25% Reducing Balance
4
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Total
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At 1 June 2024
298,496
359,384
14,300
672,180
At 31 May 2025
298,496
359,384
14,300
672,180
Depreciation
At 1 June 2024
-
320,637
13,695
334,332
Charge for the year
-
9,687
151
9,838
Surplus on revaluation
250,000
-
-
250,000
At 31 May 2025
250,000
330,324
13,846
594,170
Net book value
At 31 May 2025
48,496
29,060
454
78,010
At 31 May 2024
298,496
38,747
605
337,848
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Dyer Ears Ltd Notes to the Accounts for the year ended 31 May 2025
5
Debtors
2025
2024
£
£
Amounts falling due within one year
VAT
15,634
4,047
Trade debtors
-
21,945
15,634
25,992
6
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
11,601
3,246
Taxes and social security
(2,493)
(2,493)
Loans from directors
1,387
(44)
Accruals
2,100
1,100
12,595
1,809
7
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
8
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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