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Company Registration No. 15624590 (England and Wales)
Dewhirst Brown Ltd Unaudited accounts for the year ended 30 April 2026
Dewhirst Brown Ltd Unaudited accounts Contents
Page
Statement of financial position
3
Notes to the accounts
4
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Dewhirst Brown Ltd Statement of financial position as at 30 April 2026
2026
2025
Notes
£
£
Fixed assets
Investment property
4
330,000
330,000
Current assets
Debtors
5
950
950
Cash at bank and in hand
35,551
36,757
36,501
37,707
Creditors: amounts falling due within one year
6
(36,338)
(23,338)
Net current assets
163
14,369
Total assets less current liabilities
330,163
344,369
Creditors: amounts falling due after more than one year
7
(268,213)
(278,677)
Provisions for liabilities
Deferred tax
(14,403)
(14,403)
Net assets
47,547
51,289
Capital and reserves
Called up share capital
2
2
Profit and loss account
47,545
51,287
Shareholders' funds
47,547
51,289
For the year ending 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 31 July 2026 and were signed on its behalf by
Jack Dewhirst Director Company Registration No. 15624590
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Dewhirst Brown Ltd Notes to the Accounts for the year ended 30 April 2026
1
Statutory information
Dewhirst Brown Ltd is a private company, limited by shares, registered in England and Wales, registration number 15624590. The registered office is 11 Blenheim Drive, Dewsbury, West Yorkshire, WF13 4NH, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents amounts received in respect of rent.
Investment property
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
4
Investment property
2026
£
Fair value at 1 May 2025
330,000
At 30 April 2026
330,000
The fair value of the investment property has been arrived at on the basis of a valuation carried out by the director. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties.
5
Debtors
2026
2025
£
£
Amounts falling due within one year
Other debtors
950
950
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Dewhirst Brown Ltd Notes to the Accounts for the year ended 30 April 2026
6
Creditors: amounts falling due within one year
2026
2025
£
£
Other creditors
36,338
23,338
7
Creditors: amounts falling due after more than one year
2026
2025
£
£
Bank loans
228,820
220,763
Other creditors
39,393
57,914
268,213
278,677
8
Average number of employees
During the year the average number of employees was 1 (2025: 2).
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