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

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Dudman Investments Limited is a private company limited by shares incorporated in England and Wales. The registered office is Albion Wharf, Albion Street, Southwick, West Sussex, BN42 4ED.

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 amounts in these financial statements are rounded to the nearest £1.

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

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

At the time of approving the financial statements, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The director has considered relevant information, including the company’s principal risks and uncertainties, the annual budget, forecast future cash flows and the impact of subsequent events in making their assessment.  Based on these assessments and having regard to the resources available to the entity, the director has concluded that there is no material uncertainty and that they can continue to adopt the going concern basis in preparing the annual report and financial statements.

These financial statements are presented for the period from 1 October 2024 to 30 September 2025. The previous period was from 1 April 2023 to 30 September 2024 and therefore the figures in the report are not comparable.

Turnover represents amounts receivable for rents recharged to fellow group and connected companies.

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:

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.

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.

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

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.

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.

Basic financial liabilities, including creditors, bank loans and loans from fellow group companies, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

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

The tax currently payable is based on taxable profit for the year.

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 costs of short-term employee benefits are recognised as a liability and an expense.

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

The average monthly number of persons (including directors) employed by the company during the year was 9 (2024 - 8).

Details of the company's subsidiaries at 30 September 2025 are as follows:

Note: The registered offices of these companies is as follows:

Albion Wharf, Albion Street, Southwick, Brighton, BN42 4ED

Details of the company's joint ventures at 30 September 2025 are as follows:

Amounts owed by connected companies have no terms and are therefore repayable on demand. Whilst the classification as current assets reflects the contractual nature of the loans, the company does not seek repayment of these loans until a connected company is financially able to do so. This may be more than 12 months from the reporting date.

Bank loans are secured by way of a charge over freehold land.

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006:

The auditor's report was unqualified.

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable property operating leases, as follows. The annual commitment of these leases is £378,604.

During the year the company had the following transactions with related parties, all of whom are related parties by virtue of having either common directors or shareholders.

The company made sales of £30,027 (2024 - £63,832) to Dudman (Lowestoft) Limited.

The company made sales of £12,164 (2024 - £149,105) to One Motorsport Limited.

The company made sales of £705,107 (2024 - £Nil) to Dudman Group Trading Limited.

The company made sales of £76 (2024 - £Nil) to Tangent Energy Systems Limited. At the balance sheet date, a net amount of £95 (2024 - £2,847) was owed to the company and is included within other debtors.

The company made sales of £82,019 (2024 - £115,607) to D&P Bev. Limited. At the balance sheet date, a net amount of £392,908 (2024 - £546,968) was owed to the company and is included within other debtors.

The company made purchases totalling £500 (2024 - £Nil) to Transglobal Plant Limited. At the balance sheet date, a net amount of £7,593 (2024 - £7,582) was owed to the company and is included within other debtors.

At the balance sheet date, a net amount of £170,000 (2024 - £170,000) was owed to the company from Dudman Chantry (Industries) Limited and is included within other debtors.

At the balance sheet date, a net amount of £295,000 (2024 - £295,000) was owed to the company from Jevington Quarry Limited and is included within other debtors.

At the balance sheet date, a net amount of £248 (2024 - £241) was owed to the company from Road Sea Logistics Limited and is included within other debtors.

At the balance sheet date, a net amount of £8 (2024 - £28) was owed to the company from Lasertech Engineering Limited and is included within other debtors.

At the balance sheet date, a net amount of £1,770,238 (2024 - £730,548) was owed to the company from Devets Limited and is included within other debtors.

Reconstruction

On 11 December 2025 Shoreham Cement Works Limited took control over the shares of Dudman Holdings Limited.

On 16 December 2025 Morscott 31 Limited took control of over the shares of Shoreham Cement Works Limited and Dudman Holdings Limited.

At the time of preparing these financial statements, the immediate parent company of Dudman Investments Limited is Dudman Holdings Limited. The ultimate parent company of Dudman Investments Limited is Morscott 31 Limited. The ultimate controlling party is Mr S Dudman.