Company registration number 08814452 (England and Wales)
George Dutton Trading Limited
Unaudited Financial Statements
For the year ended 30 November 2025
George Dutton Trading Limited
Company information
Directors
G S Dutton
F M Dutton
S D Dutton
Company number
08814452
Registered office
Moor Farm Road
Airfield Industrial Estate
Ashbourne
Derbyshire
DE6 1HD
Accountants
DJH Derby Limited
5 Prospect Place
Millennium Way
Pride Park
Derby
DE24 8HG
GEORGE DUTTON TRADING LIMITED
George Dutton Trading Limited
Contents
Page
Accountants' report
1
Balance sheet
2 - 3
Notes to the financial statements
4 - 9
George Dutton Trading Limited
Accountants' report to the board of directors on the preparation of the unaudited statutory financial statements of George Dutton Trading Limited for the year ended 30 November 2025
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of George Dutton Trading Limited for the year ended 30 November 2025 which comprise, the balance sheet and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made solely to the b oard of d irectors of George Dutton Trading Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of George Dutton Trading Limited and state those matters that we have agreed to state to the b oard of d irectors of George Dutton Trading Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than George Dutton Trading Limited and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that George Dutton Trading Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of George Dutton Trading Limited. You consider that George Dutton Trading Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of George Dutton Trading Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory f inancial statements.

DJH Derby Limited
Accountants
5 Prospect Place
Millennium Way
Pride Park
Derby
DE24 8HG
4 May 2026
George Dutton Trading Limited
Balance sheet
As at 30 November 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
102,855
122,805
Investment property
4
350,000
350,000
Investments
5
100
-
0
452,955
472,805
Current assets
Stocks
3,114,017
2,538,917
Debtors
6
15,728
30,642
Cash at bank and in hand
639,653
1,217,043
3,769,398
3,786,602
Creditors: amounts falling due within one year
7
(1,271,440)
(1,380,931)
Net current assets
2,497,958
2,405,671
Total assets less current liabilities
2,950,913
2,878,476
Provisions for liabilities
(31,530)
(36,398)
Net assets
2,919,383
2,842,078
Capital and reserves
Called up share capital
8
350,000
350,000
Revaluation reserve
7,710
7,710
Profit and loss reserves
2,561,673
2,484,368
Total equity
2,919,383
2,842,078
George Dutton Trading Limited
Balance sheet (continued)
As at 30 November 2025
- 3 -

For the financial year ended 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he 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 directors acknowledge their 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 have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 4 May 2026 and are signed on its behalf by:
G S Dutton
Director
Company registration number 08814452 (England and Wales)
George Dutton Trading Limited
Notes to the financial statements
For the year ended 30 November 2025
- 4 -
1
Accounting policies
Company information

George Dutton Trading Limited is a private company limited by shares incorporated in England and Wales. The registered office is Moor Farm Road, Airfield Industrial Estate, Ashbourne, Derbyshire, DE6 1HD.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Revenue

Revenue comprises sales of services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recover able.

George Dutton Trading Limited
Notes to the financial statements (continued)
For the year ended 30 November 2025
1
Accounting policies
(Continued)
- 5 -
1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and machinery
15% reducing balance
Fixtures, fittings and equipment
25% reducing balance basis and 33% straight line basis
Motor vehicles
25% reducing basis

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

1.6
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

1.7
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

1.8
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

George Dutton Trading Limited
Notes to the financial statements (continued)
For the year ended 30 November 2025
1
Accounting policies
(Continued)
- 6 -
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

1.9
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and 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. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.10
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.11
Leases
As lessee

Amounts payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease.

George Dutton Trading Limited
Notes to the financial statements (continued)
For the year ended 30 November 2025
- 7 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
6
7
3
Tangible fixed assets
Plant and machinery
Fixtures, fittings and equipment
Motor vehicles
Total
£
£
£
£
Cost
At 1 December 2024
229,613
11,281
35,729
276,623
Additions
364
1,742
-
0
2,106
Disposals
(2,100)
(7,650)
-
0
(9,750)
At 30 November 2025
227,877
5,373
35,729
268,979
Depreciation and impairment
At 1 December 2024
124,787
9,409
19,622
153,818
Depreciation charged in the year
15,644
1,402
4,027
21,073
Eliminated in respect of disposals
(1,503)
(7,264)
-
0
(8,767)
At 30 November 2025
138,928
3,547
23,649
166,124
Carrying amount
At 30 November 2025
88,949
1,826
12,080
102,855
At 30 November 2024
104,826
1,872
16,107
122,805
4
Investment property
2025
£
Fair value
At 1 December 2024 and 30 November 2025
350,000

The fair value of the investment property has been arrived at on the basis of a valuation carried out on 18 March 2024 by Gadsby Nichols, who are not connected to the company. The directors don't consider that there has been any material adjustment to the valuation from the date of the independent valuation to the balance sheet date.

George Dutton Trading Limited
Notes to the financial statements (continued)
For the year ended 30 November 2025
- 8 -
5
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
100
-
0
Movements in fixed asset investments
Shares in subsidiaries
£
Cost or valuation
At 1 December 2024
-
Additions
100
At 30 November 2025
100
Carrying amount
At 30 November 2025
100
At 30 November 2024
-
6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
227
827
Other debtors
15,501
29,815
15,728
30,642
7
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
18,283
260,737
Taxation and social security
79,282
90,765
Other creditors
1,173,875
1,029,429
1,271,440
1,380,931
George Dutton Trading Limited
Notes to the financial statements (continued)
For the year ended 30 November 2025
- 9 -
8
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary A shares of £1 each
178,500
178,500
178,500
178,500
Ordinary B shares of £1 each
171,500
171,500
171,500
171,500
350,000
350,000
350,000
350,000
9
Financial commitments, guarantees and contingent liabilities

The total amount of financial commitments not included in the balance sheet is £6,796 (202 4 - £8,109).

The total amount of other operating income expected to be received from future rents under lease agreements, but not included in the balance sheet is £20,367 (202 4 - £51,867).

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