Dale Holdings Limited

Contents

Statement of Financial Position	1
Notes to the Unaudited Financial Statements	2 to 5

Dale Holdings Limited

(Registration number: 04571935)
Statement of Financial Position as at 31 October 2025

	Note	2025 £	2024 £
Fixed assets
Other financial assets	4	118	-
Current assets
Debtors	5	428,335	422,714
Cash at bank and in hand		65,168	95,625
		493,503	518,339
Creditors: Amounts falling due within one year	6	(482,665)	(509,178)
Net current assets		10,838	9,161
Net assets		10,956	9,161
Capital and reserves
Called up share capital		146	146
Retained earnings		10,810	9,015
Shareholders' funds		10,956	9,161

For the financial 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 accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Income Statement.

Approved and authorised by the director on 31 July 2026
 

......................................... Mr D J Dale Director

Dale Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Arrow Mill
Queensway
Rochdale
Lancashire
OL11 2YW

These financial statements were authorised for issue by the director on 31 July 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Tax

The tax expense for the period comprises deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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 and that are expected to apply to the reversal of the timing difference.

Dale Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

Dale Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

4	Other financial assets (current and non-current)

	Financial assets at cost less impairment £	Total £
Non-current financial assets
Cost or valuation
Additions	118	118
At 31 October 2025	118	118
Impairment
Carrying amount
At 31 October 2025	118	118

5

Debtors

Current	Note	2025 £	2024 £
Amounts owed by related parties	7	423,902	422,714
Other debtors		4,433	-
		428,335	422,714

6

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Amounts owed to group undertakings and undertakings in which the company has a participating interest	7	13,956	19,281
Accruals and deferred income		926	1,115
Other creditors		467,783	488,782
		482,665	509,178

7	Related party transactions

Loans to related parties

Dale Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

2025	Associates £	Total £
At start of period	422,714	422,714
Advanced	2,665	2,665
Repaid	1,426	1,426
At end of period	426,805	426,805

Loans from related parties

2025	Associates £	Total £
At start of period	19,281	19,281
Advanced	7,900	7,900
Repaid	11,739	11,739
At end of period	38,920	38,920