Dockerty's Properties Limited


Directors	C A Davies
	J M Dockerty
	M R Dockerty
	R K Dockerty


Company Secretary	M R Dockerty


Registered Address	6 The Elms
	Ackworth
	Pontefract
	WF7 7DZ


Registered Number	02993138 (England and Wales)

Balance Sheet as at
31 March 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		45,683		30,291
Investment property	4		2,975,000		2,975,000
			3,020,683		3,005,291
Current assets
Debtors	5	8,136		8,784
Cash at bank and on hand		61,947		50,116
		70,083		58,900
Creditors amounts falling due within one year	6	(153,288)		(177,074)
Net current assets (liabilities)			(83,205)		(118,174)
Total assets less current liabilities			2,937,478		2,887,117
Provisions for liabilities	7		(252,084)		(248,782)
Net assets			2,685,394		2,638,335
Capital and reserves
Called up share capital			400		400
Profit and loss account			2,684,994		2,637,935
Shareholders' funds			2,685,394		2,638,335

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 6 May 2026, and are signed on its behalf by:

M R Dockerty
Director
Registered Company No. 02993138

Dockerty's Properties Limited

Notes to the Financial Statements
for the year ended 31 March 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Reducing balance (%)
	Plant and machinery	20
	Vehicles	20
	Office Equipment	15

	Investment property
	The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	0		0

3.	Tangible fixed assets

	Plant & machinery	Vehicles	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 April 25	1,522	55,000	13,028	69,550
Additions	-	54,345	499	54,844
Disposals	-	(55,000)	-	(55,000)
At 31 March 26	1,522	54,345	13,527	69,394
Depreciation and impairment
At 01 April 25	950	26,840	11,469	39,259
Charge for year	115	10,869	308	11,292
On disposals	-	(26,840)	-	(26,840)
At 31 March 26	1,065	10,869	11,777	23,711
Net book value
At 31 March 26	457	43,476	1,750	45,683
At 31 March 25	572	28,160	1,559	30,291

4.	Investment property
	There has been no valuation of the investment property by an independent valuer, however the directors have reviewed the valuation of the properties and feel that the value in the accounts reflects the current fair value.


		£
	Fair value at 01 April 25	2,975,000
	At 31 March 26	2,975,000

5.	Debtors: amounts due within one year

	2026	2025
	£	£
Prepayments and accrued income	8,136	8,784
Total	8,136	8,784

6.	Creditors: amounts due within one year

	2026	2025
	£	£
Taxation and social security	38,116	38,834
Other creditors	103,348	129,300
Accrued liabilities and deferred income	11,824	8,940
Total	153,288	177,074

7.	Provisions for liabilities

	2026	2025
	£	£
Net deferred tax liability (asset)	252,084	248,782
Total	252,084	248,782