REGISTERED NUMBER: 00806857 (England and Wales)

DILL & SONS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs F E Dill

P Moynihan

Mrs K Turner

Ms C E Dill

SECRETARY:

Mrs F E Dill

REGISTERED OFFICE:

Clare House

57 Ingram Road

Holbeck

Leeds

Yorkshire

LS11 9RQ

REGISTERED NUMBER:

00806857 (England and Wales)

ACCOUNTANTS:

DSC

Chartered Accountants

Tattersall House

East Parade

Harrogate

North Yorkshire

HG1 5LT

FIXED ASSETS

Tangible assets

4

456,241

443,587

CURRENT ASSETS

Stocks

252,234

250,621

Debtors

5

327,263

242,739

Cash at bank and in hand

1,049

47,408

580,546

540,768

CREDITORS

Amounts falling due within one year

6

398,389

313,301

NET CURRENT ASSETS

182,157

227,467

TOTAL ASSETS LESS CURRENT LIABILITIES

638,398

671,054

CREDITORS

Amounts falling due after more than one year

7

(88,932

)

(81,929

)

PROVISIONS FOR LIABILITIES

(80,195

)

(76,233

)

NET ASSETS

469,271

512,892

CAPITAL AND RESERVES

Called up share capital

9

30,100

30,100

Retained earnings

439,171

482,792

SHAREHOLDERS' FUNDS

469,271

512,892

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

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

The financial statements were approved by the Board of Directors and authorised for issue on 8 July 2026 and were signed on its behalf by:

Ms C E Dill - Director

1.	STATUTORY INFORMATION

Dill & Sons 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.

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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Freehold property

-

2% on cost

Fixtures and fittings

-

20% and 25% on reducing balance

Motor vehicles

-

25% 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 37 (2024 - 39 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

and

Motor

property

fittings

vehicles

Totals

£

£

£

£

COST

At 1 January 2025

167,500

263,123

509,457

940,080

Additions

-

-

178,514

178,514

Disposals

-

-

(135,827

)

(135,827

)

At 31 December 2025

167,500

263,123

552,144

982,767

DEPRECIATION

At 1 January 2025

38,525

242,778

215,190

496,493

Charge for year

1,675

4,568

104,390

110,633

Eliminated on disposal

-

-

(80,600

)

(80,600

)

At 31 December 2025

40,200

247,346

238,980

526,526

NET BOOK VALUE

At 31 December 2025

127,300

15,777

313,164

456,241

At 31 December 2024

128,975

20,345

294,267

443,587

The net book value of tangible fixed assets includes £ 298,171 (2024 - £ 288,044 ) in respect of assets held under hire purchase contracts.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

301,718

228,469

Other debtors

-

1,150

Tax

9,293

-

Prepayments

16,252

13,120

327,263

242,739

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

105,670

10,000

Hire purchase contracts

120,982

96,655

Trade creditors

54,731

50,193

Tax

-

15,150

Social security and other taxes

22,307

32,987

VAT

80,969

90,291

Other creditors

8,730

8,884

Accrued expenses

5,000

9,141

398,389

313,301

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

-

5,665

Hire purchase contracts

88,932

76,264

88,932

81,929

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Hire purchase contracts

209,914

172,919

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

30,100

Ordinary

£1

30,100

30,100