REGISTERED NUMBER: 08017997 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 October 2025

for

Peter Dunn & Co Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

A M Tilbury

S E McCabe

A M Lee

C L Conway-Hind

A A Tindale

REGISTERED OFFICE:

20 Athenaeum Street

Sunderland

Tyne and Wear

SR1 1DH

REGISTERED NUMBER:

08017997 (England and Wales)

ACCOUNTANTS:

TTR Barnes Limited

Chartered Accountants

3-5 Grange Terrace

Stockton Road

Sunderland

Tyne & Wear

SR2 7DG

FIXED ASSETS

Intangible assets

4

70,000

80,000

Tangible assets

5

33,521

26,597

103,521

106,597

CURRENT ASSETS

Debtors

6

801,865

494,531

Cash at bank and in hand

278,847

480,711

1,080,712

975,242

CREDITORS

Amounts falling due within one year

7

273,158

255,451

NET CURRENT ASSETS

807,554

719,791

TOTAL ASSETS LESS CURRENT LIABILITIES

911,075

826,388

PROVISIONS FOR LIABILITIES

5,019

3,084

NET ASSETS

906,056

823,304

CAPITAL AND RESERVES

Called up share capital

132

132

Retained earnings

905,924

823,172

SHAREHOLDERS' FUNDS

906,056

823,304

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 July 2026 and were signed on its behalf by:

A M Tilbury - Director

S E McCabe - Director

1.	STATUTORY INFORMATION

Peter Dunn & Co 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.

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.

The financial statements have been prepared on the going concern basis, which assumes that the company will continue in operational existence for the foreseeable future, which the directors consider appropriate.

Turnover

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

2% on cost

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

33% Straight line

Financial instruments

The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are recognised at transaction value and subsequently measured at their settlement value.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 25 (2024 - 23 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 November 2024

and 31 October 2025

200,000

AMORTISATION

At 1 November 2024

120,000

Amortisation for year

10,000

At 31 October 2025

130,000

NET BOOK VALUE

At 31 October 2025

70,000

At 31 October 2024

80,000

5.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

and

Computer

property

fittings

equipment

Totals

£

£

£

£

COST

At 1 November 2024

14,199

22,854

57,201

94,254

Additions

-

10,027

4,356

14,383

Disposals

-

-

(19,551

)

(19,551

)

At 31 October 2025

14,199

32,881

42,006

89,086

DEPRECIATION

At 1 November 2024

805

15,693

51,159

67,657

Charge for year

284

2,578

4,597

7,459

Eliminated on disposal

-

-

(19,551

)

(19,551

)

At 31 October 2025

1,089

18,271

36,205

55,565

NET BOOK VALUE

At 31 October 2025

13,110

14,610

5,801

33,521

At 31 October 2024

13,394

7,161

6,042

26,597

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

523,158

458,713

Amounts owed by group undertakings

233,094

25,047

Other debtors

45,613

10,771

801,865

494,531

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

78,249

49,668

Taxation and social security

157,875

171,405

Other creditors

37,034

34,378

273,158

255,451