Dobbing Holding Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 16161695

		31 August 2025
	Notes	£	£
FIXED ASSETS
Investments	4		82,442

			82,442
CURRENT ASSETS
Debtors	5	308,993
Cash at bank and in hand		18,747

		327,740
Creditors: Amounts Falling Due Within One Year	6	(39,299 )

NET CURRENT ASSETS (LIABILITIES)			288,441

TOTAL ASSETS LESS CURRENT LIABILITIES			370,883

NET ASSETS			370,883

CAPITAL AND RESERVES
Called up share capital	7		400
Other reserves			71,018
Profit and Loss Account			299,465

SHAREHOLDERS' FUNDS			370,883

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Dobbing Holding Limited

Balance Sheet (continued)

As At 31 August 2025

For the period ending 31 August 2025 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 Aaron Christopher Dobbing

Director

23 June 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Dobbing Holding Limited is a private company, limited by shares, incorporated in England & Wales, registered number 16161695 . The registered office is 19 Attimore Road, Welwyn Garden City, Hertfordshire, AL8 6LH.

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.

The financial statements are presented in Pounds Sterling (£), which is the company’s functional currency. All amounts have been rounded to the nearest pound, unless otherwise indicated.

2.2. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. 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 and deferred tax are recognised in profit or loss for the period, 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.

2.4. Investments in subsidiary undertakings

Investments in subsidiary undertakings are stated at cost less any provision for impairment. Cost includes the fair value of consideration given, including the fair value of shares issued by the company where applicable, and directly attributable acquisition costs.

Where investments are acquired as part of a group reorganisation under common control and merger relief or group reconstruction relief is applied, cost is based on the fair value or predecessor carrying amount of the net assets acquired as appropriate, and any difference between this amount and the nominal value of the shares issued is recognised directly in equity within a merger reserve or other non‑distributable reserve.

The carrying amounts of investments are reviewed at each reporting date to determine whether there is any indication of impairment. Where such indications exist, the recoverable amount of the investment is estimated and any shortfall is recognised as an impairment loss in the profit and loss account. Impairment losses are reversed where there has been a change in the estimates used to determine the recoverable amount, but only to the extent that the carrying amount does not exceed the amount that would have been determined had no impairment loss been recognised.

On disposal of a subsidiary, the difference between the net disposal proceeds and the carrying amount of the investment is recognised in the profit and loss account in the period of disposal.

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Dobbing Holding Limited

Notes to the Financial Statements (continued)

For the Period 3 January 2025 to 31 August 2025

3. Average Number of Employees

Average number of employees, including directors, during the period was: NIL

4. Investments

	Subsidiaries
	£
Cost or Valuation
As at 3 January 2025	-
Additions	93,604
Disposals	(11,162 )

As at 31 August 2025	82,442

Provision
As at 3 January 2025	-

As at 31 August 2025	-

Net Book Value
As at 31 August 2025	82,442

As at 3 January 2025	-

5. Debtors

	31 August 2025
	£
Due within one year
Other debtors	300
Amounts owed by subsidiaries	308,693

	308,993

6. Creditors: Amounts Falling Due Within One Year

	31 August 2025
	£
Corporation tax	391
Other creditors	17,186
Accruals and deferred income	1,722
Directors' loan accounts	20,000

	39,299

7. Share Capital

	31 August 2025
	£
Allotted, Called up and fully paid	400

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Dobbing Holding Limited

Notes to the Financial Statements (continued)

For the Period 3 January 2025 to 31 August 2025

8. Reserves

	Other reserves	Profit and Loss Account
	£	£
As at 3 January 2025	-	-
Profit for the period and total comprehensive income	-	341,965

Dividends paid	-	(42,500)
Movements in other reserves	71,018	-

As at 31 August 2025	71,018	299,465

The Other reserves arose on the acquisition of Dobbing Digital Consultancy Ltd during the year, whereby the company issued ordinary shares in exchange for the majority share capital of Dobbing Digital Consultancy Ltd. Merger relief has been applied under s612 of the Companies Act 2006 and accordingly no share premium has been recorded. The merger reserve is non-distributable

9. Related Party Transactions

At the balance sheet date, the company had an outstanding balance of £301,000 owed to it by a group subsidiary and an outstanding balance of £7,693 owed to it by a group subsidiary. Both balances are unsecured, interest-free and repayable on demand.

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