DAWN PERCY LIMITED Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 06823002

DAWN PERCY LIMITED

Filleted Unaudited Financial Statements

28 February 2026

DAWN PERCY LIMITED

Statement of Financial Position

28 February 2026

	2026		2025
Note	£	£	£

Fixed assets

Tangible assets	5		3,737	4,397

Current assets

Stocks		320	530
Debtors	6	22,772	8,879
Cash at bank and in hand		355,738	296,690
		---------	---------
		378,830	306,099

Creditors: amounts falling due within one year	7	101,591		70,782
		---------		---------
Net current assets			277,239	235,317
			---------	---------
Total assets less current liabilities			280,976	239,714
			---------	---------
Net assets			280,976	239,714
			---------	---------

Capital and reserves

Called up share capital	100	100
Profit and loss account	280,876	239,614
	---------	---------
Shareholder funds	280,976	239,714
	---------	---------

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.

For the year ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The member has 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 14 May 2026 , and are signed on behalf of the board by:

P Henry
Director

Company registration number: 06823002

DAWN PERCY LIMITED

Notes to the Financial Statements

Year ended 28 February 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 28 Woodcock Dell Avenue, Harrow, Middlesex, HA3 0NS.

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.

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.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

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.

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.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Tools & equipment	-	15% reducing balance
Motor Vehicles	-	15% reducing balance
Office equipment	-	15% reducing balance

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 3 (2025: 3 ).

5. Tangible assets

	Plant and machinery	Motor vehicles	Equipment	Total
	£	£	£	£
Cost
At 1 March 2025 and 28 February 2026	4,500	7,898	3,633	16,031
	-------	-------	-------	--------
Depreciation
At 1 March 2025	4,166	4,393	3,075	11,634
Charge for the year	50	526	84	660
	-------	-------	-------	--------
At 28 February 2026	4,216	4,919	3,159	12,294
	-------	-------	-------	--------
Carrying amount
At 28 February 2026	284	2,979	474	3,737
	-------	-------	-------	--------
At 28 February 2025	334	3,505	558	4,397
	-------	-------	-------	--------

6. Debtors

	2026	2025
	£	£
Trade debtors	22,772	8,879
	--------	-------

7. Creditors: amounts falling due within one year

	2026	2025
	£	£
Accruals and deferred income	3,450	3,934
Corporation tax	21,802	15,411
Social security and other taxes	11,393	5,927
Director loan accounts	64,201	45,510
Other creditors	745	–
	---------	--------
	101,591	70,782
	---------	--------

8. Director's advances, credits and guarantees

During the year the director entered into the following advances and credits with the company:

	2026
	Balance brought forward	Amounts repaid	Balance outstanding
	£	£	£
P Henry	( 45,510)	( 18,691)	( 64,201)
	--------	--------	--------

	2025
	Balance brought forward	Amounts repaid	Balance outstanding
	£	£	£
P Henry	( 217)	( 45,293)	( 45,510)
	----	--------	--------