| REGISTERED NUMBER: |
| Unaudited Financial Statements |
| for the Year Ended 30 September 2025 |
| for |
| Dawson Precision Components Limited |
| REGISTERED NUMBER: |
| Unaudited Financial Statements |
| for the Year Ended 30 September 2025 |
| for |
| Dawson Precision Components Limited |
| Dawson Precision Components Limited (Registered number: 00857801) |
| Contents of the Financial Statements |
| for the Year Ended 30 September 2025 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 4 |
| Dawson Precision Components Limited |
| Company Information |
| for the Year Ended 30 September 2025 |
| DIRECTORS: |
| SECRETARY: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| 2 Heap Bridge |
| Bury |
| Lancashire |
| BL9 7HR |
| BANKERS: |
| 4 Brewery Yard |
| Deva City Office Park |
| Trinity Way |
| Manchester |
| M3 7BB |
| Dawson Precision Components Limited (Registered number: 00857801) |
| Balance Sheet |
| 30 September 2025 |
| 2025 | 2024 |
| Notes | £ | £ |
| Fixed assets |
| Tangible assets | 5 |
| Current assets |
| Stocks |
| Debtors | 6 |
| Cash at bank and in hand |
| Creditors |
| Amounts falling due within one year | 7 | ( |
) | ( |
) |
| Net current assets |
| Total assets less current liabilities |
| Creditors |
| Amounts falling due after more than one year |
8 |
( |
) |
( |
) |
| Provisions for liabilities | ( |
) | ( |
) |
| Net assets |
| Capital and reserves |
| Called up share capital |
| Other reserves |
| Retained earnings |
| The directors acknowledge their responsibilities for: |
| (a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and |
| (b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company. |
| Dawson Precision Components Limited (Registered number: 00857801) |
| Balance Sheet - continued |
| 30 September 2025 |
| The financial statements were approved by the Board of Directors and authorised for issue on |
| Dawson Precision Components Limited (Registered number: 00857801) |
| Notes to the Financial Statements |
| for the Year Ended 30 September 2025 |
| 1. | STATUTORY INFORMATION |
| Dawson Precision Components Limited is a |
| 2. | STATEMENT OF COMPLIANCE |
| 3. | ACCOUNTING POLICIES |
| BASIS OF PREPARING THE FINANCIAL STATEMENTS |
| 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. |
| REVENUE RECOGNITION |
| Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. |
| Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably. |
| TANGIBLE ASSETS |
| Plant and machinery | - |
| Motor vehicles | - |
| 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. |
| 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. |
| Dawson Precision Components Limited (Registered number: 00857801) |
| Notes to the Financial Statements - continued |
| for the Year Ended 30 September 2025 |
| 3. | ACCOUNTING POLICIES - continued |
| FINANCIAL INSTRUMENTS |
| A financial asset or a financial liability is recognised only when the entity 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. |
| TAXATION |
| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. |
| Current or deferred taxation assets and liabilities are not discounted. |
| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date. |
| DEFERRED TAX |
| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. |
| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference. |
| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. |
| FINANCE LEASES AND HIRE PURCHASE CONTRACTS |
| Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. |
| Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability. |
| DEFINED CONTRIBUTION PLANS |
| Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. |
| Dawson Precision Components Limited (Registered number: 00857801) |
| Notes to the Financial Statements - continued |
| for the Year Ended 30 September 2025 |
| 3. | ACCOUNTING POLICIES - continued |
| 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. |
| PROVISIONS |
| Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. |
| Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises. |
| 4. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| 5. | TANGIBLE FIXED ASSETS |
| Freehold | Plant and | Motor |
| property | machinery | vehicles | Totals |
| £ | £ | £ | £ |
| COST |
| At 1 October 2024 |
| Additions |
| Disposals | ( |
) | ( |
) |
| At 30 September 2025 |
| DEPRECIATION |
| At 1 October 2024 |
| Charge for year |
| Eliminated on disposal | ( |
) | ( |
) |
| At 30 September 2025 |
| NET BOOK VALUE |
| At 30 September 2025 |
| At 30 September 2024 |
| Dawson Precision Components Limited (Registered number: 00857801) |
| Notes to the Financial Statements - continued |
| for the Year Ended 30 September 2025 |
| 5. | TANGIBLE FIXED ASSETS - continued |
| The directors have considered the fair value of the property at September 30, 2025 and believe that £1,493,297 continues to be a fair value of the property. |
| Finance leases and hire purchase contracts |
| Included within the carrying value of tangible assets are the following amounts relating to assets held under finance leases or hire purchase agreements: |
| Plant and machinery | Motor vehicles | Total |
| £ | £ | £ |
| At 30 September 2025 | 545,405 | 7,073 | 552,478 |
| At 30 September 2024 | 320,990 | 9,431 | 330,421 |
| 6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Trade debtors |
| Other debtors |
| 7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Bank loans and overdrafts |
| Hire purchase contracts |
| Trade creditors |
| Taxation and social security |
| Other creditors |
| The bank loan is secured by a fixed and floating charge over the company's assets. The finance leases are secured on the assets concerned. |
| 8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Hire purchase contracts |
| The bank loan is secured by a fixed and floating charge over the company's assets. The finance leases are secured on the assets concerned. |
| Dawson Precision Components Limited (Registered number: 00857801) |
| Notes to the Financial Statements - continued |
| for the Year Ended 30 September 2025 |
| 9. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES |
| During the year the directors entered into the following advances and credits with the company: |
| 2025 |
Particulars | Balance brought forward | Advances/ (credits) to the directors | Balance outstanding |
| £ | £ | £ |
| W Dawson | (9,593) | 492 | (9,101) |
| F Dawson | (15,216) | (1,051) | (16,267) |
| P Dawson | (8,205) | 3,651 | (4,554) |
| (33,014) | 3,092 | (29,922) |
| 2024 |
Particulars | Balance brought forward | Advances/ (credits) to the directors | Balance outstanding |
| W Dawson | (8,041) | (1,552) | (9,593) |
| F Dawson | (14,345) | (871) | (15,216) |
| P Dawson | (8,645) | 440 | (8,205) |
| (31,031) | (1,983) | (33,014) |
| 10. | FINANCE LEASES AND HIRE PURCHASE CONTRACTS |
| The total future minimum lease payments under finance leases and hire purchase contracts are as follows: |
| 2025 | 2024 |
| £ | £ |
| Not later than 1 year | 142,334 | 104,720 |
| Later than 1 year and not later than 5 years | 306,393 | 178,075 |
| 448,727 | 282,795 |