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Registered number: 11817413
Dr W Dow Ltd
Unaudited Financial Statements
For The Year Ended 5 April 2026
Sharpe Medical Accounting Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11817413
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 44,859 50,392
Investments 5 250,000 250,000
294,859 300,392
CURRENT ASSETS
Debtors 6 - 14,038
Cash at bank and in hand 126,094 62,896
126,094 76,934
Creditors: Amounts Falling Due Within One Year 7 (15,458 ) (17,699 )
NET CURRENT ASSETS (LIABILITIES) 110,636 59,235
TOTAL ASSETS LESS CURRENT LIABILITIES 405,495 359,627
NET ASSETS 405,495 359,627
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account 405,494 359,626
SHAREHOLDERS' FUNDS 405,495 359,627
Page 1
Page 2
For the year ending 5 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Dr Allister Dow
Director
20/05/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Dr W Dow Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11817413 . The registered office is Flat 3, 121 Epsom Road, Guildford, GU1 2PP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is recognised when a company gains entitlement to receive income from a third party.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Motor Vehicles 10% on cost
Computer Equipment 20% on cost
2.4. Taxation
Income 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. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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 assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2025: 1)
1 1
4. Tangible Assets
Motor Vehicles Computer Equipment Total
£ £ £
Cost
As at 6 April 2025 54,912 211 55,123
As at 5 April 2026 54,912 211 55,123
Depreciation
As at 6 April 2025 4,576 155 4,731
Provided during the period 5,491 42 5,533
As at 5 April 2026 10,067 197 10,264
Net Book Value
As at 5 April 2026 44,845 14 44,859
As at 6 April 2025 50,336 56 50,392
5. Investments
Unlisted
£
Cost or Valuation
As at 6 April 2025 250,000
As at 5 April 2026 250,000
Provision
As at 6 April 2025 -
As at 5 April 2026 -
Net Book Value
As at 5 April 2026 250,000
As at 6 April 2025 250,000
6. Debtors
2026 2025
£ £
Due within one year
Other debtors - 14,038
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Page 5
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Other creditors 1,848 1,350
Taxation and social security 13,610 16,349
15,458 17,699
8. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 1 1
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