G.W.Dobbins Limited

	Page
Accountant's Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—7

Chartered Accountant's report to the director on the preparation of the unaudited statutory accounts of G.W.Dobbins Limited for the year ended 30 April 2026

In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of G.W.Dobbins Limited for the year ended 30 April 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 director of G.W.Dobbins Limited , as a body, in accordance with the terms of our engagement letter dated 13 November 2023. Our work has been undertaken solely to prepare for your approval the accounts of G.W.Dobbins Limited and state those matters that we have agreed to state to the director of G.W.Dobbins 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 G.W.Dobbins Limited and its director, as a body, for our work or for this report.

It is your duty to ensure that G.W.Dobbins 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 G.W.Dobbins Limited . You consider that G.W.Dobbins 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 G.W.Dobbins 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.

29/06/2026

Crag & Co

Chartered Accountants & Chartered Tax Advisers

First Floor, Embsay Mill

Embsay

Skipton

North Yorkshire

BD23 6QR

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G.W.Dobbins Limited

Balance Sheet

As At 30 April 2026

Balance Sheet

Registered number: 00546547

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		270		540
Investment Properties	5		522,206		506,462

			522,476		507,002
CURRENT ASSETS
Debtors	6	3,573		3,433
Cash at bank and in hand		6,676		4,367

		10,249		7,800
Creditors: Amounts Falling Due Within One Year	7	(5,845 )		(6,575 )

NET CURRENT ASSETS (LIABILITIES)			4,404		1,225

TOTAL ASSETS LESS CURRENT LIABILITIES			526,880		508,227

PROVISIONS FOR LIABILITIES
Deferred Taxation			(6,786 )		(2,166 )

NET ASSETS			520,094		506,061

CAPITAL AND RESERVES
Called up share capital	8		4,000		4,000
Fair value reserve	9		27,144		11,400
Profit and Loss Account			488,950		490,661

SHAREHOLDERS' FUNDS			520,094		506,061

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G.W.Dobbins Limited

Balance Sheet (continued)

As At 30 April 2026

For the year ending 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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 S P Dobbins

Director

29/06/2026

The notes on pages 4 to 7 form part of these financial statements.

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G.W.Dobbins Limited

Notes to the Financial Statements

For The Year Ended 30 April 2026

Notes to the Financial Statements

1. General Information

G.W.Dobbins Limited is a private company, limited by shares, incorporated in England & Wales, registered number 00546547 . The registered office is 3 School Green, Bramhope, Leeds, West Yorkshire, LS16 9BX.

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. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings	20% SL
Computer Equipment	25% SL

2.3. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

2.4. Financial Instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently measured at amortised cost.

2.5. 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 statement of comprehensive income 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

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G.W.Dobbins Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2026

2.6. Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs.

The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

2.7. 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. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period is arises.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2025: 1)

4. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost or Valuation
As at 1 May 2025	1,350	1,086	2,436

As at 30 April 2026	1,350	1,086	2,436

Depreciation
As at 1 May 2025	810	1,086	1,896
Provided during the period	270	-	270

As at 30 April 2026	1,080	1,086	2,166

Net Book Value
As at 30 April 2026	270	-	270

As at 1 May 2025	540	-	540

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G.W.Dobbins Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2026

5. Investment Property

	2026
	£
Fair Value
As at 1 May 2025	506,462
Fair value adjustments	15,744

As at 30 April 2026	522,206

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

	2026	2025
	£	£
Cost	495,061	495,061

A market research valuation was undertaken for the investment properties for the year ended 30th April 2026. The revaluation has been reflected within the profit and loss account and transferred to the revaluation reserve. The revaluation profit of £15,744, was reflected within the profit and loss account and revaluation reserve.

Deferred tax is calculated on the fair value movement.

The company policy is to revalue investment properties to fair value on an annual basis. This policy is applied to all assets in the same class.

6. Debtors

	2026	2025
	£	£
Due within one year
Prepayments and accrued income	3,573	3,433

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Credit card	120	-
Accruals	1,379	1,329
Deferred Income	4,346	2,246
Director's loan account	-	3,000

	5,845	6,575

8. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	4,000	4,000

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G.W.Dobbins Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2026

9. Reserves

	Fair Value Reserve
	£
As at 1 May 2025	11,400
Transfer to profit and loss	15,744

As at 30 April 2026	27,144

10. Related Party Transactions

Included in creditors; amounts falling due within one year, is a directors loan account balance of £nil (2025: £3,000) owing to Mr SP Dobbins.

The loan is interest free and repayable on demand.

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