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COMPANY REGISTRATION NUMBER: 09240537

Davies Wilson Ltd

Unaudited Financial Statements

30 September 2025

Davies Wilson Ltd

Financial Statements

Year ended 30 September 2025

Contents | Page

Director's report | 1

Statement of comprehensive income | 2

Statement of financial position | 3

Notes to the financial statements | 4

Davies Wilson Ltd

Director's Report

Year ended 30 September 2025
The director presents his report and the unaudited financial statements of the company for the year ended 30 September 2025 .
The company has been dormant as defined in section 1169 of the Companies Act 2006 throughout the year and preceding financial year. It is anticipated that the company will remain dormant for the foreseeable future.
Director
The director who served the company during the year was as follows:

Mr N Stuart |

Small company provisions
This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.
This report was approved by the board of directors on 28 October 2025 and signed on behalf of the board by:

Mr N Stuart |
Director |

Registered office:
18/19 Salmon Fields Business Village
Royton
Oldham
OL2 6HT

Davies Wilson Ltd

Statement of Comprehensive Income

Year ended 30 September 2025

| 2025 | 2024
Note | £ | £
Cost of sales | – | 500
| ---- | ----
Gross loss | – | ( 500)

Administrative expenses | 183 | 211
| ---- | ----
Operating loss | ( 183) | ( 711)

| ---- | ----
Loss before taxation | ( 183) | ( 711)

Tax on loss | 29 | –
| ---- | ----
Loss for the financial year and total comprehensive income | ( 212) | ( 711)
| ---- | ----

All the activities of the company are from continuing operations.
No significant accounting transactions as defined by section 1169 of the Companies Act 2006 occurred in the current year or prior year.

Davies Wilson Ltd

Statement of Financial Position

30 September 2025

| 2025 | 2024
Note | £ | £

Fixed assets

Intangible assets | 4 | 8,000 | 8,000
Tangible assets | 5 | 4,659 | 4,659
| -------- | --------
| 12,659 | 12,659

Current assets

Debtors | 6 | 11,950 | 11,979
Cash at bank and in hand | – | 2,470
| -------- | --------
| 11,950 | 14,449

Creditors: amounts falling due within one year | 7 | 21,155 | 23,442
| -------- | --------
Net current liabilities | 9,205 | 8,993
| -------- | --------
Total assets less current liabilities | 3,454 | 3,666
| ------- | -------
Net assets | 3,454 | 3,666
| ------- | -------

Capital and reserves

Called up share capital | 1 | 1
Profit and loss account | 3,453 | 3,665
| ------- | -------
Shareholders funds | 3,454 | 3,666
| ------- | -------

These financial statements have been prepared 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'.
For the year ending 30 September 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act 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 28 October 2025 , and are signed on behalf of the board by:

Mr N Stuart |
Director |

Company registration number: 09240537

Davies Wilson Ltd

Notes to the Financial Statements

Year ended 30 September 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 18/19 Salmon Fields Business Village, Royton, Oldham, OL2 6HT.
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, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Income statement
The company is dormant as defined by section 1169 of the Companies Act 2006. The company incurred no significant transactions during the current year or prior year.
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 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.
Goodwill
Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight-line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
Financial instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
4. Intangible assets

| Goodwill
| £
Cost |
At 1 October 2024 and 30 September 2025 | 8,000
| -------
Amortisation |
At 1 October 2024 and 30 September 2025 | –
| -------
Carrying amount |
At 30 September 2025 | 8,000
| -------
At 30 September 2024 | 8,000
| -------

5. Tangible assets

| Equipment
| £
Cost |
At 1 October 2024 and 30 September 2025 | 4,659
| -------
Depreciation |
At 1 October 2024 and 30 September 2025 | –
| -------
Carrying amount |
At 30 September 2025 | 4,659
| -------
At 30 September 2024 | 4,659
| -------

6. Debtors

| 2025 | 2024
| £ | £
Trade debtors | 4,742 | 4,742
Other debtors | 7,208 | 7,237
| -------- | --------
| 11,950 | 11,979
| -------- | --------

7. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Other creditors | 21,155 | 23,442
| -------- | --------

8. Director's advances, credits and guarantees
Included within creditors due within one year is a loan from the director totalling £21,125 (2024: £23,411) on which no interest is being charged. The loan is repayable in full or in part on demand. Dividends totalling £nil (2024: £nil) were paid in the year in respect of shares held by the company's director.
9. Related party transactions
No transactions with related parties were undertaken such as are required to be disclosed under Financial Reporting Standard 8.