DOLPHIN & SONS CAR SALES LTD

DOLPHIN & SONS CAR SALES LTD Accountants' Report For the year ended 30 July 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 30 July 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. DK & Co Services Ltd 30 July 2025 .................................................... DK & Company Services Ltd DK & Co Services Ltd 1A Silver Street Wellingborough Northampton NN8 1BQ 21 April 2026 1

DOLPHIN & SONS CAR SALES LTD
Accountants' Report
For the year ended 30 July 2025

Accountant’s report
You consider that the company is exempt from an audit for the year ended 30 July 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
DK & Co Services Ltd
30 July 2025

....................................................
DK & Company Services Ltd
DK & Co Services Ltd
1A Silver Street
Wellingborough
Northampton
NN8 1BQ
21 April 2026

DOLPHIN & SONS CAR SALES LTD
Statement of Financial Position
As at 30 July 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	1,613	34
		1,613	34
Current assets
Stocks	4	76,200	78,500
Debtors	5	108,384	121,499
Cash at bank and in hand		34,943	67,353
		219,527	267,352
Creditors: amount falling due within one year	6	(42,605)	(125,409)
Net current assets		176,922	141,943

Total assets less current liabilities		178,535	141,977
Creditors: amount falling due after more than one year	7	(22,788)	(32,534)
Net assets		155,747	109,443

Capital and reserves
Called up share capital	8	100	100
Profit and loss account		155,647	109,343
Shareholders' funds		155,747	109,443

For the year ended 30 July 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 accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The financial statements were approved by the director on 21 April 2026 and were signed by:

-------------------------------
Emre Tunc
Director

DOLPHIN & SONS CAR SALES LTD
Notes to the Financial Statements
For the year ended 30 July 2025

General Information

DOLPHIN & SONS CAR SALES LTD is a private company, limited by shares, registered in England and Wales, registration number 10016877, registration address 1a Silver Street, Wellingborough, NN8 1BQ.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

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

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	20% Reducing Balance
Fixtures and Fittings	20% Reducing Balance

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the year was 1 (2024 : 0).

Tangible fixed assets

Cost or valuation	Plant and Machinery	Fixtures and Fittings	Total
	£	£	£
At 31 July 2024	-	135	135
Additions	1,982	-	1,982
Disposals	-	-	-
At 30 July 2025	1,982	135	2,117
Depreciation
At 31 July 2024	-	101	101
Charge for year	396	7	403
On disposals	-	-	-
At 30 July 2025	396	108	504
Net book values
Closing balance as at 30 July 2025	1,586	27	1,613
Opening balance as at 31 July 2024	-	34	34

Stocks

	2025 £		2024 £
Stocks	76,200		78,500
	76,200		78,500

Debtors: amounts falling due within one year

	2025 £		2024 £
Trade Debtors	108,384		121,499
	108,384		121,499

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	16,590	15,344
Corporation Tax	11,020	9,041
Accrued Expenses	750	750
Directors' Current Accounts	879	87,724
VAT	13,366	12,550
	42,605	125,409

Creditors: amount falling due after more than one year

	2025 £		2024 £
Bank Loans & Overdrafts	22,788		32,534
	22,788		32,534

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
100 Class A shares of £1.00 each	100		100
	100		100

Registered Number: 10016877
England and Wales
DOLPHIN & SONS CAR SALES LTD

Unaudited Financial Statements

Period of accounts Start date: 31 July 2024 End date: 30 July 2025