The Dawpool Estate Limited

	Page
Accountant's Report	1
Balance Sheet	2—3
Statement of Changes in Equity	4
Notes to the Financial Statements	5—7

Chartered Accountant's report to the directors on the preparation of the unaudited statutory accounts of The Dawpool Estate Limited for the year ended 31 March 2026

In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of The Dawpool Estate Limited for the year ended 31 March 2026 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.

As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the directors of The Dawpool Estate Limited , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of The Dawpool Estate Limited and state those matters that we have agreed to state to the directors of The Dawpool Estate Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than The Dawpool Estate Limited and its directors, as a body, for our work or for this report.

It is your duty to ensure that The Dawpool Estate Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of The Dawpool Estate Limited . You consider that The Dawpool Estate Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of The Dawpool Estate Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

23rd June 2026

Dufton Kellner Ltd

Chartered Accountants

Barnston House

Beacon Lane

Wirral

CH60 0EE

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The Dawpool Estate Limited

Balance Sheet

As At 31 March 2026

Balance Sheet

Registered number: 07978481

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Investment Properties	4		1,145,455		1,145,455

			1,145,455		1,145,455
CURRENT ASSETS
Debtors	5	1,731,696		1,733,513
Investments	6	-		100
Cash at bank and in hand		82,943		77,175

		1,814,639		1,810,788
Creditors: Amounts Falling Due Within One Year	7	(53,888 )		(103,101 )

NET CURRENT ASSETS (LIABILITIES)			1,760,751		1,707,687

TOTAL ASSETS LESS CURRENT LIABILITIES			2,906,206		2,853,142

PROVISIONS FOR LIABILITIES
Deferred Taxation			(252,584 )		(252,584 )

NET ASSETS			2,653,622		2,600,558

CAPITAL AND RESERVES
Called up share capital	8		202		202
Other reserves			557,807		557,807
Profit and Loss Account			2,095,613		2,042,549

SHAREHOLDERS' FUNDS			2,653,622		2,600,558

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The Dawpool Estate Limited

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr R Webster

Director

23rd June 2026

The notes on pages 5 to 7 form part of these financial statements.

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The Dawpool Estate Limited

Statement of Changes in Equity

For The Year Ended 31 March 2026

Statement of Changes in Equity

	Share Capital	Other reserves	Profit and Loss Account	Total
	£	£	£	£
As at 1 April 2024	202	557,807	1,995,633	2,553,642
Profit for the year and total comprehensive income	-	-	46,916	46,916

As at 31 March 2025 and 1 April 2025	202	557,807	2,042,549	2,600,558


Profit for the year and total comprehensive income	-	-	53,064	53,064

As at 31 March 2026	202	557,807	2,095,613	2,653,622

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The Dawpool Estate Limited

Notes to the Financial Statements

For The Year Ended 31 March 2026

Notes to the Financial Statements

1. General Information

The Dawpool Estate Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07978481 . The registered office is Barnston House, Beacon Lane, Heswall, Wirral, CH60 0EE.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, from the rental of investment properties.

2.3. Investment Properties

All investment properties are included at fair value. Changes in fair value are recognised in the profit and loss account. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

2.4. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees during the year was: NIL (2025: NIL)

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The Dawpool Estate Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

4. Investment Property

	2026
	£
Fair Value
As at 1 April 2025 and 31 March 2026	1,145,455

If investment property had been accounted for under historical cost accounting rules, the amounts would be:

	2026	2025
	£	£
Cost	117,803	117,803

Investment properties were valued on an open market basis on 31 March 2026 by the directors.

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	650	250
Other debtors	1,731,046	1,733,263

	1,731,696	1,733,513

6. Current Asset Investments

	2026	2025
	£	£
Shares in subsidiaries	-	100

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	74	6,646
The Estate of Christopher Norman Pringle	-	39,141
Mrs L Pringle	15,910	-
Other creditors	23,838	44,461
Taxation and social security	14,066	12,853

	53,888	103,101

8. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	202	202

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The Dawpool Estate Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

9. Directors Advances, Credits and Guarantees

Included within creditors are the following loans from directors:

	As at 1 April 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 March 2026
	£	£	£	£	£
Mr Richard Webster	40,741	21,769	45,000	-	17,510

The above loan is unsecured, interest free and repayable on demand.

10. Related Party Transactions

The Estate of Christopher Norman Pringle

Shareholder in the company

At the year-end the company owes £Nil (2025 - £39,141) to The Estate of Christopher Norman Pringle, which was a 50% shareholder of this company.

BNET Investment Company Limited

Mr R Webster is a 50% shareholder in this company

The company was owed £854,500 (2025 - £854,500) from BNET Investment Company Limited at the year-end.

C.N.P Properties (Wirral) Limited

The Estate of Christopher Norman Pringle is a 50% shareholder in this company.

The company was owed £861,546 (2025 - £861,480) from C.N.P Properties (Wirral) Limited at the year-end.

S A Webster Limited

Mr R Webster is a 50% shareholder in this company

The company was owed £15,000 (2025 - £15,000) from S A Webster Limited at the year-end.

Wethersfield House Management Limited

Both Mr R W Webster and The Estate of Christopher Norman Pringle own 100% of the share capital

At the year-end the company owed £2,548 to Wethersfield House Management Limited. In 2025 the company was owed £2,283.

Mrs L Pringle

50% Shareholder in the company

At the year-end the company owes £15,910 to Mrs L Pringle.

All loans are interest free, unsecured and repayable on demand.

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