Dowell Enterprises (UK) Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 03962419

Dowell Enterprises (UK) Limited

Filleted Unaudited Financial Statements

30 September 2025

Dowell Enterprises (UK) Limited

Balance Sheet

30 September 2025

	2025	2024
Note	£	£

Fixed assets

Tangible assets	5	229,166	234,888

Current assets

Stocks		166,739	122,284
Debtors	6	268,659	103,958
Cash at bank and in hand		46,932	68,452
		---------	---------
		482,330	294,694

Creditors: amounts falling due within one year	7	281,491	184,917
		---------	---------
Net current assets		200,839	109,777
		---------	---------
Total assets less current liabilities		430,005	344,665

Creditors: amounts falling due after more than one year	8	279,386	216,784
		---------	---------
Net assets		150,619	127,881
		---------	---------

Capital and reserves

Called up share capital	15,000	15,000
Revaluation reserve	69,751	69,751
Profit and loss account	65,868	43,130
	---------	---------
Shareholders funds	150,619	127,881
	---------	---------

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.

Director's 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Dowell Enterprises (UK) Limited

Balance Sheet (continued)

30 September 2025

These financial statements were approved by the board of directors and authorised for issue on 11 June 2026 , and are signed on behalf of the board by:

Ravi Rajdev
Director

Company registration number: 03962419

Dowell Enterprises (UK) 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 Unit 6 & 7, 549 Eskdale Road, Uxbridge, UB8 2RT.

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.

Foreign currencies

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.

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. 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.

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:

Freehold property	-	2% straight line
Fixtures and fittings	-	25% reducing balance
Motor vehicles	-	25% reducing balance
Equipment	-	25% reducing balance

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.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

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 3 (2024: 2 ).

5. Tangible assets

	Freehold property	Fixtures and fittings	Motor vehicles	Equipment	Total
	£	£	£	£	£
Cost
At 1 October 2024 and 30 September 2025	300,000	20,194	3,745	9,198	333,137
	---------	--------	-------	-------	---------
Depreciation
At 1 October 2024	72,000	17,185	936	8,128	98,249
Charge for the year	4,000	752	702	268	5,722
	---------	--------	-------	-------	---------
At 30 September 2025	76,000	17,937	1,638	8,396	103,971
	---------	--------	-------	-------	---------
Carrying amount
At 30 September 2025	224,000	2,257	2,107	802	229,166
	---------	--------	-------	-------	---------
At 30 September 2024	228,000	3,009	2,809	1,070	234,888
	---------	--------	-------	-------	---------

6. Debtors

	2025	2024
	£	£
Trade debtors	255,733	83,595
Prepayments and accrued income	360	–
Other debtors	12,566	20,363
	---------	---------
	268,659	103,958
	---------	---------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	13,683	4,550
Trade creditors	235,611	140,603
Accruals and deferred income	2,200	2,415
Corporation tax	6,710	4,334
Social security and other taxes	22,238	33,015
Other creditors	1,049	–
	---------	---------
	281,491	184,917
	---------	---------

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

	2025	2024
	£	£
Bank loans and overdrafts	28,405	54,925
Director loan accounts	250,981	161,859
	---------	---------
	279,386	216,784
	---------	---------

At the reporting date, the company owed £250,981 (2024: £161,859) to the director in respect of their interest free loan which does not have a fixed repayment date. The director does not foresee any amount of the loan to be repaid within 12 months of the reporting date and therefore this has been disclosed under amounts falling due after more than one year.