REGISTERED NUMBER: 01570282 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

DARTPOINT LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M P Watkinson

Mrs C M Watkinson

REGISTERED OFFICE:

Unit 1 Kitewell Lane

Lydd

Kent

TN29 9LP

REGISTERED NUMBER:

01570282 (England and Wales)

ACCOUNTANTS:

Cassidys Chartered Accountants

South Stour Offices

South Stour Road

Mersham

Ashford

Kent

TN25 7HS

FIXED ASSETS

Tangible assets

4

142,869

71,148

CURRENT ASSETS

Stocks

40,950

38,450

Debtors

5

418,203

302,069

Cash at bank

472,932

339,028

932,085

679,547

CREDITORS

Amounts falling due within one year

6

722,160

495,555

NET CURRENT ASSETS

209,925

183,992

TOTAL ASSETS LESS CURRENT LIABILITIES

352,794

255,140

PROVISIONS FOR LIABILITIES

7

6,906

8,711

NET ASSETS

345,888

246,429

CAPITAL AND RESERVES

Called up share capital

3,000

3,000

Revaluation reserve

8

80,055

-

Retained earnings

262,833

243,429

SHAREHOLDERS' FUNDS

345,888

246,429

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 June 2026 and were signed on its behalf by:

Mrs C M Watkinson - Director

1.	STATUTORY INFORMATION

Dartpoint Limited 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.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

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

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 etc

-

25% on reducing balance and 10% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

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

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2025 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST OR VALUATION

At 1 April 2025

34,945

97,746

132,691

Revaluations

80,055

-

80,055

At 31 March 2026

115,000

97,746

212,746

DEPRECIATION

At 1 April 2025

-

61,543

61,543

Charge for year

-

8,334

8,334

At 31 March 2026

-

69,877

69,877

NET BOOK VALUE

At 31 March 2026

115,000

27,869

142,869

At 31 March 2025

34,945

36,203

71,148

Cost or valuation at 31 March 2026 is represented by:

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

Valuation in 2026

80,055

-

80,055

Cost

34,945

97,746

132,691

115,000

97,746

212,746

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

418,203

302,069

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

132,916

137,352

Taxation and social security

96,548

64,966

Other creditors

492,696

293,237

722,160

495,555

7.	PROVISIONS FOR LIABILITIES

31.3.26

31.3.25

£

£

Deferred tax

6,906

8,711

Deferred

tax

£

Balance at 1 April 2025

8,711

Provided during year

(1,805

)

Balance at 31 March 2026

6,906

8.

RESERVES

Revaluation

reserve

£

Movement in year

80,055

At 31 March 2026

80,055

9.	RELATED PARTY DISCLOSURES

During the year, total dividends of £140,000 (2025 - £140,000) were paid to the directors .

Mr & Mrs Watkinson - Directors and Shareholders

At the balance sheet date Dartpoint Ltd owed Mr & Mrs Watkinson £338,926 (2025 - £219,980.)