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COMPANY REGISTRATION NUMBER: 1847422

Dawn Build Limited

Filleted Unaudited Financial Statements

31 October 2025

Dawn Build Limited

Statement of Financial Position

31 October 2025

| 2025 | 2024
Note | £ | £ | £

Fixed assets

Tangible assets | 5 |  | 1,000,368 | 1,200,609

Current assets

Stocks | 874,605 |  | 874,605
Debtors | 6 | 26,416 |  | 16,250
Cash at bank and in hand | 143,577 |  | 158,253
| ---------- |  | ----------
| 1,044,598 |  | 1,049,108

Creditors: amounts falling due within one year | 7 | 36,539 |  | 55,833
| ---------- |  | ----------
Net current assets |  | 1,008,059 | 993,275
|  | ---------- | ----------
Total assets less current liabilities |  | 2,008,427 | 2,193,884

Provisions

Taxation including deferred tax |  | 157,887 | 207,887
|  | ---------- | ----------
Net assets |  | 1,850,540 | 1,985,997
|  | ---------- | ----------

Capital and reserves

Called up share capital |  | 20,000 | 20,000
Profit and loss account |  | 1,830,540 | 1,965,997
|  | ---------- | ----------
Shareholders funds |  | 1,850,540 | 1,985,997
|  | ---------- | ----------

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 31 October 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 .
These financial statements were approved by the board of directors and authorised for issue on 5 March 2026 , and are signed on behalf of the board by:

M J Lyes |
Director |

Company registration number: 1847422

Dawn Build Limited

Notes to the Financial Statements

Year ended 31 October 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 5-11 Mortimer Street, London, W1T 3HS.
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
(a) 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.
(b) Investment properties
The investment properties are shown at their fair value as estimated by the directors. Any movements in fair value are recognised in arriving at the profit before tax. Deferred tax is provided against these movements.
(c) 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.
(d) Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.
(e) Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.
(f) 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:

| Equipment & Fixtures | - | 3-10 years

(g) 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.
(h) Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset.
(i) 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.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 3 (2024: 3 ).
5. Tangible assets

| Investment property | Fixtures and fittings | Total
| £ | £ | £
Cost or valuation |  |  |
At 1 November 2024 | 1,200,000 | 967 | 1,200,967
Revaluations | ( 200,000) | – | ( 200,000)
| ---------- | --- | ----------
At 31 October 2025 | 1,000,000 | 967 | 1,000,967
| ---------- | --- | ----------
Depreciation |  |  |
At 1 November 2024 | – | 358 | 358
Charge for the year | – | 241 | 241
| ---------- | --- | ----------
At 31 October 2025 | – | 599 | 599
| ---------- | --- | ----------
Carrying amount |  |  |
At 31 October 2025 | 1,000,000 | 368 | 1,000,368
| ---------- | --- | ----------
At 31 October 2024 | 1,200,000 | 609 | 1,200,609
| ---------- | --- | ----------

6. Debtors

| 2025 | 2024
| £ | £
Trade debtors | 23,417 | 15,308
Other debtors | 2,999 | 942
| ------- | -------
| 26,416 | 16,250
| ------- | -------

7. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Corporation tax | 4,122 | 11,077
Social security and other taxes | 100 | 697
Other creditors | 32,317 | 44,059
| ------- | -------
| 36,539 | 55,833
| ------- | -------

8. Profit and loss
The profit and loss account includes £473,881 (2024: £623,881) relating to the revaluation of investment properties which is not distributable until the properties are sold.