David Dugdale Limited 15240538 false 2025-01-01 2025-12-31 2025-12-31 The principal activity of the company is activities of other holding companies not elsewhere classified. Digita Accounts Production Advanced 6.30.9574.0 true 15240538 2025-01-01 2025-12-31 15240538 2025-12-31 15240538 core:RetainedEarningsAccumulatedLosses 2025-12-31 15240538 core:ShareCapital 2025-12-31 15240538 core:CurrentFinancialInstruments core:WithinOneYear 2025-12-31 15240538 bus:SmallEntities 2025-01-01 2025-12-31 15240538 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 15240538 bus:FullAccounts 2025-01-01 2025-12-31 15240538 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 15240538 bus:RegisteredOffice 2025-01-01 2025-12-31 15240538 bus:Director1 2025-01-01 2025-12-31 15240538 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 15240538 countries:EnglandWales 2025-01-01 2025-12-31 15240538 2023-10-27 2024-12-31 15240538 2024-12-31 15240538 core:RetainedEarningsAccumulatedLosses 2024-12-31 15240538 core:ShareCapital 2024-12-31 15240538 core:CurrentFinancialInstruments core:WithinOneYear 2024-12-31 iso4217:GBP xbrli:pure

Registration number: 15240538

David Dugdale Limited
Annual Report and Unaudited Filleted Abridged Financial Statements
for the Year Ended 31 December 2025

David Dugdale Limited

Contents

Abridged Balance Sheet | 1
Notes to the Unaudited Abridged Financial Statements | 2 to 3

David Dugdale Limited

(Registration number: 15240538)
Abridged Balance Sheet as at 31 December 2025

| 2025 £ | 2024 £
Fixed assets |  |
Other financial assets | 101,983 | 4,590
Current assets |  |
Debtors | 23,698 | 100
Cash at bank and in hand | 21,612 | 27,025
| 45,310 | 27,125
Creditors: Amounts falling due within one year | (43,088) | (5,714)
Net current assets | 2,222 | 21,411
Net assets | 104,205 | 26,001
Capital and reserves |  |
Called up share capital | 100 | 100
Profit and loss account | 104,105 | 25,901
Total equity | 104,205 | 26,001

For the financial year ending 31 December 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 of its accounts for the year in question in accordance with section 476; and
| The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

All of the Company’s members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

Approved and authorised by the director on 9 May 2026

Mr D Dugdale

Director

David Dugdale Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Street Farm
North Street
Freckenham
Bury St Edmunds
IP28 8HY
England

These financial statements were authorised for issue by the director on 9 May 2026.

2 | Accounting policies

Statement of compliance

These abridged financial statements were prepared in accordance with Financial Reporting Standard 102 Section 1A 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when the amount of revenue can be reliably measured, it is probable the future economic benefits will flow into the entity, and specific criteria have been met for each of the company activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Investments

Investments in equity shares where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in the profit or loss account. Investments in equity shares where fair value cannot be measured reliably are measured at cost less impairment. The fair value used for listed equity shares and bonds is the closing market price at the balance sheet date.

David Dugdale Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2025

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

4 | Other financial assets (current and non-current)

| Total £
Non-current financial assets
Cost or valuation
At 1 January 2025 | 4,590
Fair value adjustments | 4,158
Additions | 95,735
Disposals | (2,500)
At 31 December 2025 | 101,983
Carrying amount
At 31 December 2025 | 101,983