REGISTERED NUMBER: 05712153 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

DUTCH & DUTCH (COMMERCIAL) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A W Matthews

D J Matthews

REGISTERED OFFICE:

50 Seymour Street

London

W1H 7JG

REGISTERED NUMBER:

05712153 (England and Wales)

ACCOUNTANTS:

Orcom Civvals Limited

Accountants

50 Seymour Street

London

W1H 7JG

FIXED ASSETS

Tangible assets

4

121,743

145,933

CURRENT ASSETS

Debtors

5

561,834

562,137

Cash at bank

1,004,460

645,232

1,566,294

1,207,369

CREDITORS

Amounts falling due within one year

6

(448,081

)

(278,435

)

NET CURRENT ASSETS

1,118,213

928,934

TOTAL ASSETS LESS CURRENT LIABILITIES

1,239,956

1,074,867

CAPITAL AND RESERVES

Called up share capital

7

100

100

Share premium

8

181,031

181,031

Retained earnings

8

1,058,825

893,736

SHAREHOLDERS' FUNDS

1,239,956

1,074,867

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

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.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9 June 2026 and were signed on its behalf by:

D J Matthews - Director

1.	STATUTORY INFORMATION

Dutch & Dutch (Commercial) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Land and buildings

-

Over the life of the lease

Plant and machinery etc

-

25% on reducing balance and 20% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 14 (2024 - 12 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 December 2024

77,028

365,366

442,394

Additions

-

30,191

30,191

Disposals

-

(22,210

)

(22,210

)

At 30 November 2025

77,028

373,347

450,375

DEPRECIATION

At 1 December 2024

52,667

243,794

296,461

Charge for year

1,740

36,043

37,783

Eliminated on disposal

-

(5,612

)

(5,612

)

At 30 November 2025

54,407

274,225

328,632

NET BOOK VALUE

At 30 November 2025

22,621

99,122

121,743

At 30 November 2024

24,361

121,572

145,933

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

561,834

562,137

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

23,142

12,384

Taxation and social security

304,224

176,585

Other creditors

120,715

89,466

448,081

278,435

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

50

Ordinary-class A

1

50

50

50

Ordinary-class B

1

50

50

100

100

8.

RESERVES

Retained

Share

earnings

premium

Totals

£

£

£

At 1 December 2024

893,736

181,031

1,074,767

Profit for the year

211,089

211,089

Dividends

(46,000

)

(46,000

)

At 30 November 2025

1,058,825

181,031

1,239,856

9.	RELATED PARTY DISCLOSURES

Included in other debtors (Note 6 ) is an amount of £319,456 (2024: £319,456) owed from Adjust Properties Limited in which D J Matthews is a director.

Consultancy fee paid during the year includes £40,000 to Adjust Properties Limited in which D J Matthews is a director.

10.

CONTROL

The company is controlled by the director Mr A W Matthews by virtue of his 100% shareholding in the company.