Dowse of Richmond Limited 31/12/2025 iXBRL

Company registration number: 04693863

Dowse of Richmond Limited

Unaudited filleted financial statements

31 December 2025

Dowse of Richmond Limited

Contents

Directors and other information

Accountants report

Balance sheet

Notes to the financial statements

Dowse of Richmond Limited

Directors and other information


	Directors	LA Dowse
		AE Dowse
		P Dowse
		K Cleminson


	Secretary	A E Dowse


	Company number	04693863


	Registered office	32 Quaker Lane
		Richmond
		North Yorkshire
		DL10 4BB


	Accountants	Chipchase Manners
		15 Newbiggin
		Richmond
		North Yorkshire
		DL10 4DR

Dowse of Richmond Limited

Chartered accountants report to the board of directors on the preparation of the

unaudited statutory financial statements of Dowse of Richmond Limited

Year ended 31 December 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Dowse of Richmond Limited for the year ended 31 December 2025 which comprise the Balance sheet and 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 at http://www.icaew.com /en/members/regulations-standards-and-guidance/.

This report is made solely to the board of directors of Dowse of Richmond 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 financial statements of Dowse of Richmond Limited and state those matters that we have agreed to state to the board of directors of Dowse of Richmond 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 Dowse of Richmond Limited and its board of directors as a body for our work or for this report.

It is your duty to ensure that Dowse of Richmond Limited 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 loss of Dowse of Richmond Limited. You consider that Dowse of Richmond Limited 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 Dowse of Richmond 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 statutory financial statements.

Chipchase Manners

Chartered Accountants

15 Newbiggin

Richmond

North Yorkshire

DL10 4DR

23 June 2026

Dowse of Richmond Limited

Balance sheet

31 December 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Intangible assets	5	-		-
Tangible assets	6	89,667		165,545
		_______		_______
			89,667		165,545

Current assets
Stocks		2,350		2,900
Debtors	7	128,360		115,416
Cash at bank and in hand		75		663
		_______		_______
		130,785		118,979
Creditors: amounts falling due
within one year	8	( 169,718)		( 196,735)
		_______		_______
Net current liabilities			( 38,933)		( 77,756)
			_______		_______
Total assets less current liabilities			50,734		87,789

Creditors: amounts falling due
after more than one year	9		( 109,331)		( 128,643)
			_______		_______
Net liabilities			( 58,597)		( 40,854)
			_______		_______

Capital and reserves
Called up share capital	10		40		40
Profit and loss account			( 58,637)		( 40,894)
			_______		_______
Shareholders deficit			( 58,597)		( 40,854)
			_______		_______

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

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 Profit and loss account has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 23 June 2026 , and are signed on behalf of the board by:

AE Dowse P Dowse

Director Director

Company registration number: 04693863

Dowse of Richmond Limited

Notes to the financial statements

Year ended 31 December 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 32 Quaker Lane, Richmond, North Yorkshire, DL10 4BB.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, 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 pay or recover 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.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:


Goodwill	-	Over 10 years

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

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:


Fittings fixtures and equipment	-	10 %	straight line
Motor vehicles	-	25 %	straight line

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

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.

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 stocks to their present location and condition.

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. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 11 (2024: 9 ).

5. Intangible assets

	Goodwill	Total
	£	£
Cost
At 1 January 2025 and 31 December 2025	80,000	80,000
	_______	_______
Amortisation
At 1 January 2025 and 31 December 2025	80,000	80,000
	_______	_______
Carrying amount
At 31 December 2025	-	-
	_______	_______
At 31 December 2024	-	-
	_______	_______

6. Tangible assets

	Fixtures, fittings and equipment	Motor vehicles	Total
	£	£	£
Cost
At 1 January 2025 and 31 December 2025	21,992	582,987	604,979
	_______	_______	_______
Depreciation
At 1 January 2025	19,661	419,773	439,434
Charge for the year	344	75,534	75,878
	_______	_______	_______
At 31 December 2025	20,005	495,307	515,312
	_______	_______	_______
Carrying amount
At 31 December 2025	1,987	87,680	89,667
	_______	_______	_______
At 31 December 2024	2,331	163,214	165,545
	_______	_______	_______

7. Debtors

	2025	2024
	£	£
Trade debtors	102,795	87,075
Other debtors	25,565	28,341
	_______	_______
	128,360	115,416
	_______	_______

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	18,223	29,286
Trade creditors	20,972	39,742
Social security and other taxes	40,242	24,598
Other creditors	90,281	103,109
	_______	_______
	169,718	196,735
	_______	_______

9. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	-	4,167
Other creditors	109,331	124,476
	_______	_______
	109,331	128,643
	_______	_______

10. Called up share capital

Issued, called up and fully paid

	2025		2024
	No	£	No	£
Ordinary shares shares of £ 1.00 each	40	40	40	40
	_______	_______	_______	_______

11. Going concern

The company continues to be supported by the directors.