John M. Dodds Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 1234643

JOHN M. DODDS LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

30 September 2025

JOHN M. DODDS LIMITED

STATEMENT OF FINANCIAL POSITION

30 September 2025

	2025		2024
Note	£	£	£	£

Fixed Assets

Tangible assets	5	91,554	102,288
Investments	6	151,477	142,167
		----------	----------
		243,031	244,455

Current Assets

Stocks		194,520	181,222
Debtors	7	568,452	1,063,827
Cash at bank and in hand		394,369	–
		-------------	-------------
		1,157,341	1,245,049

Creditors: amounts falling due within one year	8	504,264		365,147
		-------------		-------------
Net Current Assets			653,077		879,902
			----------		-------------
Total Assets Less Current Liabilities			896,108		1,124,357

Creditors: amounts falling due after more than one year	9	–	309,062
		----------	-------------
Net Assets		896,108	815,295
		----------	-------------

JOHN M. DODDS LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

30 September 2025

	2025		2024
Note	£	£	£	£

Capital and Reserves

Called up share capital	1,000	1,000
Profit and loss account	895,108	814,295
	----------	----------
Shareholders Funds	896,108	815,295
	----------	----------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

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

Directors' responsibilities:

- The 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 Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 19 May 2026 , and are signed on behalf of the board by:

L M Dodds

Director

Company registration number: 1234643

JOHN M. DODDS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 30 SEPTEMBER 2025

1. General Information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Halifax House, 30 George Street, HULL, East Yorkshire, HU1 3AJ.

2. Statement of Compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting Policies

Basis of Preparation

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.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue Recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Income Tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items /recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Tangible Assets

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.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Property improvements	-	10% straight line
Plant and machinery	-	25% reducing balance
Motor vehicles	-	25% reducing balance

Investments

Fixed asset investments in partnerships are initially recorded at cost, and subsequently stated at cost adjusted for movements in the partnership capital account.

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 .

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.

Defined Contribution Plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee Numbers

The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).

5. Tangible Assets

	Land and buildings	Plant and machinery	Motor vehicles	Total
	£	£	£	£
Cost
At 1 October 2024	192,425	151,409	24,338	368,172
Additions	–	3,249	–	3,249
	----------	----------	---------	----------
At 30 September 2025	192,425	154,658	24,338	371,421
	----------	----------	---------	----------
Depreciation
At 1 October 2024	131,022	122,954	11,908	265,884
Charge for the year	6,601	4,896	2,486	13,983
	----------	----------	---------	----------
At 30 September 2025	137,623	127,850	14,394	279,867
	----------	----------	---------	----------
Carrying amount
At 30 September 2025	54,802	26,808	9,944	91,554
	----------	----------	---------	----------
At 30 September 2024	61,403	28,455	12,430	102,288
	----------	----------	---------	----------

6. Investments

	Other investments other than loans
	£
Cost
At 1 October 2024	142,167
Revaluations	9,310
	----------
At 30 September 2025	151,477
	----------
Impairment
At 1 October 2024 and 30 September 2025	–
	----------

Carrying amount
At 30 September 2025	151,477
	----------
At 30 September 2024	142,167
	----------

7. Debtors

	2025	2024
	£	£
Trade debtors	61,021	26,493
Other debtors	507,431	1,037,334
	----------	-------------
	568,452	1,063,827
	----------	-------------

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	8,773	86,053
Trade creditors	44,622	115,002
Social security and other taxes	47,770	42,000
Other creditors	403,099	122,092
	----------	----------
	504,264	365,147
	----------	----------

Bank borrowing is secured against the assets of the company.

9. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	–	309,062
	----	----------

Bank borrowing is secured against the assets of the company.

Included within creditors: amounts falling due after more than one year is an amount of £Nil (2024: £300,000) in respect of liabilities payable or repayable otherwise than by instalments which fall due for payment after more than five years from the reporting date.

10. Directors' Advances, Credits and Guarantees

During the year the directors entered into the following advances and credits with the company:

	2025
	Balance brought forward	Advances/ (credits) to the directors	Amounts repaid	Balance outstanding
	£	£	£	£
J M Dodds	173,300	8,369	–	181,669
L M Dodds	570,672	–	( 570,672)	–
	----------	-------	----------	----------
	743,972	8,369	( 570,672)	181,669
	----------	-------	----------	----------

	2024
	Balance brought forward	Advances/ (credits) to the directors	Amounts repaid	Balance outstanding
	£	£	£	£
J M Dodds	140,406	42,894	( 10,000)	173,300
L M Dodds	606,074	64,598	( 100,000)	570,672
	----------	----------	----------	----------
	746,480	107,492	( 110,000)	743,972
	----------	----------	----------	----------

All balances are interest free and repayable on demand.

11. Related Party Transactions

Included in overheads is rent paid to the directors totalling £113,168 (2024 - £151,153).