REGISTERED NUMBER: 15699175 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Dowsing and Reynolds Home Ltd

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTORS:

A C Dowsing-Reynolds

J Dowsing-Reynolds

REGISTERED OFFICE:

Unit 7

Hunslet Trading Estate

Severn Road

Leeds

West Yorkshire

LS10 1BL

REGISTERED NUMBER:

15699175 (England and Wales)

ACCOUNTANTS:

Ford Campbell Freedman Limited

Chartered accountants

2nd Floor

33 Park Place

Leeds

LS1 2RY

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Dowsing and Reynolds Home Ltd for the year ended 31 December 2025 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

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

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

It is your duty to ensure that Dowsing and Reynolds Home Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Dowsing and Reynolds Home Ltd. You consider that Dowsing and Reynolds Home Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Dowsing and Reynolds Home Ltd. 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 statutory financial statements.

Ford Campbell Freedman Limited

Chartered accountants

2nd Floor

33 Park Place

Leeds

LS1 2RY

25 June 2026

FIXED ASSETS

Goodwill

5

2,272

(9,149

)

Tangible assets

6

59,241

49,755

61,513

40,606

CURRENT ASSETS

Stocks

829,642

530,226

Debtors

7

281,094

252,280

Cash at bank

178,719

333,387

1,289,455

1,115,893

CREDITORS

Amounts falling due within one year

8

1,196,971

1,139,686

NET CURRENT ASSETS/(LIABILITIES)

92,484

(23,793

)

TOTAL ASSETS LESS CURRENT LIABILITIES

153,997

16,813

CREDITORS

Amounts falling due after more than one year

9

(102,823

)

-

PROVISIONS FOR LIABILITIES

(14,810

)

(12,439

)

NET ASSETS

36,364

4,374

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

36,264

4,274

36,364

4,374

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 June 2026 and were signed on its behalf by:

J Dowsing-Reynolds - Director

1.	STATUTORY INFORMATION

Dowsing and Reynolds Home Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Going concern

Having reviewed the current and forecast trading performance of the company, the directors are satisfied that the company has adequate resources to continue in operational existence for a period of at least 12 months from the date of approval of these accounts and to meet its liabilities as they fall due.

Turnover

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2024, is being amortised evenly over its estimated useful life of ten years.

Negative goodwill

Negative goodwill represents the excess of the fair value of the non-monetary assets acquired over the consideration paid on acquisition. Negative goodwill is amortised over the period in which the acquired non-monetary assets are recovered.

Tangible fixed assets

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

Plant and machinery

-

33% on cost

Office equipment

-

33% on cost

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.

Taxation

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

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 36 (2024 - 33 ) .

5.	INTANGIBLE FIXED ASSETS

Negative

Goodwill

goodwill

Totals

£

£

£

COST

At 1 January 2025

and 31 December 2025

25,001

(41,764

)

(16,763

)

AMORTISATION

At 1 January 2025

1,667

(9,281

)

(7,614

)

Amortisation for year

2,500

(13,921

)

(11,421

)

At 31 December 2025

4,167

(23,202

)

(19,035

)

NET BOOK VALUE

At 31 December 2025

20,834

(18,562

)

2,272

At 31 December 2024

23,334

(32,483

)

(9,149

)

6.	TANGIBLE FIXED ASSETS

Plant and

Office

machinery

equipment

Totals

£

£

£

COST

At 1 January 2025

16,111

45,652

61,763

Additions

33,020

8,998

42,018

At 31 December 2025

49,131

54,650

103,781

DEPRECIATION

At 1 January 2025

3,132

8,876

12,008

Charge for year

16,377

16,155

32,532

At 31 December 2025

19,509

25,031

44,540

NET BOOK VALUE

At 31 December 2025

29,622

29,619

59,241

At 31 December 2024

12,979

36,776

49,755

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

5,859

810

Other debtors

275,235

251,470

281,094

252,280

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

634,622

738,040

Taxation and social security

348,122

235,181

Other creditors

214,227

166,465

1,196,971

1,139,686

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other creditors

102,823

-

10.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

113,749

115,104

Between one and five years

8,237

121,987

121,986

237,091

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the year ended 31 December 2025 and the period ended 31 December 2024:

2025

2024

£

£

J Dowsing-Reynolds

Balance outstanding at start of year

14,667

-

Amounts advanced

-

14,667

Amounts repaid

(14,667

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

14,667

A C Dowsing-Reynolds

Balance outstanding at start of year

9,766

-

Amounts advanced

3,255

9,766

Amounts repaid

(9,766

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

3,255

9,766

The balances above are interest free and repayable on demand.

12.	RELATED PARTY DISCLOSURES

Amounts owe to director

2025

2024

£

£

Amount due to related party at the balance sheet date

40,083

-

The above loan is interest free and repayable on demand.

13.	ULTIMATE CONTROLLING PARTY

In the opinion of the directors and based on shareholdings, there is no single ultimate controlling party.