REGISTERED NUMBER: 06809565 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026

FOR

DODMOOR HOUSE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M Bradley

M L Bradley

REGISTERED OFFICE:

Dodmoor House

Weedon Lane

Dodford

Northampton

NN7 4TA

REGISTERED NUMBER:

06809565 (England and Wales)

ACCOUNTANTS:

Galloways Accounting (Horsham) Limited

Ridgeland House

15 Carfax

Horsham

West Sussex

RH12 1ER

FIXED ASSETS

Intangible assets

3

-

-

Tangible assets

4

71,900

51,986

71,900

51,986

CURRENT ASSETS

Stocks

5,707

5,388

Debtors

5

11,905

12,037

Cash at bank and in hand

419,876

494,087

437,488

511,512

CREDITORS

Amounts falling due within one year

6

162,949

184,475

NET CURRENT ASSETS

274,539

327,037

TOTAL ASSETS LESS CURRENT LIABILITIES

346,439

379,023

CREDITORS

Amounts falling due after more than one year

7

(12,672

)

(3,956

)

PROVISIONS FOR LIABILITIES

(11,678

)

(5,482

)

NET ASSETS

322,089

369,585

CAPITAL AND RESERVES

Called up share capital

200

200

Retained earnings

321,889

369,385

322,089

369,585

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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 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 3 August 2026 and were signed on its behalf by:

M Bradley - Director

M L Bradley - Director

1.	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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2010, is being amortised evenly over its estimated useful life of ten 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

-

10% straight line

Fixtures and fittings

-

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 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 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

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.

Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Critical judgements

The following judgements (apart from those involving estimates) have had the most significant effect on amounts recognised in the financial statements.

Need for provisions against assets

At each balance sheet date the directors of the company consider the recoverability of trade and other debtors and record provisions for any bad or doubtful debts. Such decisions are based on discussions with debtors and experience including comparisons of the relative age of accounts and consideration of actual write-off history.

The actual level of debt collected subsequently may differ from the estimated levels of recovery and could impact future operating results positively or negatively.

At the same time the directors also consider the net realisable value of items included within stock and compare this with the book value of these items (usually held at cost). Where the net realisable value falls below the book value of an item then a provision for this difference should be made in the accounts of the company. The net realisable value of items within stock and work in progress is based on the judgement of the directors and management of the company using their experience of trading activity and the market value of these items.

This level of provision calculated as a result of this process may differ from the actual reduction which is required to stock, impacting the future operating results of the company either positively or negatively.

Need to impair assets in the accounts

Determining whether non-current assets are impaired requires an estimation of both the fair value and value in use of each asset. The value in use calculation requires the entity to estimate the future cash flows expected to arise from the cash-generating unit, taking into account the achievability of long-term business plans and macroeconomic assumptions underlying the valuation process, and a suitable discount rate in order to calculate present value.

Where the directors identify assets which are deemed to have been impaired then necessary adjustments need to be made to the accounts.

Key sources of estimation uncertainty

The estimates and assumptions which have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities are as follows.

Provisions

Accounting standards require that the company makes provision in the accounts for expected liabilities to which the company was contracted at the period end date. Such provisions may include warranty costs, staff costs or costs associated with the continuation of the company's trade. Both the amount and maturity of these liabilities could be different from those estimated.

Depreciation rates and residual values of tangible fixed assets

Tangible fixed assets, other than investment properties, are depreciated over their useful lives taking into account residual values, where appropriate. The actual lives of the assets and residual values are assessed annually by the directors of the company and may vary depending on a number of factors. In re-assessing asset lives, factors such as technological innovation, product life-cycles and maintenance programmes are taken into account. Residual value assessments consider issues such as future market conditions, the remaining life of the asset and projected disposal values.

2.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 25 (2025 - 28 ) .

3.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 February 2025

and 31 January 2026

200,000

AMORTISATION

At 1 February 2025

and 31 January 2026

200,000

NET BOOK VALUE

At 31 January 2026

-

At 31 January 2025

-

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

and

Motor

property

fittings

vehicles

Totals

£

£

£

£

COST

At 1 February 2025

22,882

95,187

17,000

135,069

Additions

-

14,601

21,700

36,301

At 31 January 2026

22,882

109,788

38,700

171,370

DEPRECIATION

At 1 February 2025

7,956

71,727

3,400

83,083

Charge for year

2,288

7,039

7,060

16,387

At 31 January 2026

10,244

78,766

10,460

99,470

NET BOOK VALUE

At 31 January 2026

12,638

31,022

28,240

71,900

At 31 January 2025

14,926

23,460

13,600

51,986

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

6,163

407

Other debtors

5,742

11,630

11,905

12,037

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

6,748

5,840

Taxation and social security

25,699

35,625

Other creditors

130,502

143,010

162,949

184,475

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Other creditors

12,672

3,956