REGISTERED NUMBER: 01246756 (England and Wales)

ALFRED DUNHAM & SON LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D A Dunham

J Dunham

SECRETARY:

J Dunham

REGISTERED OFFICE:

56 Snape Hill Lane

Dronfield

Derbyshire

S18 2LG

REGISTERED NUMBER:

01246756 (England and Wales)

ACCOUNTANTS:

Ian R Collins & Co

The Bridge House

Dronfield

S18 2XL

FIXED ASSETS

Tangible assets

4

1,020,541

905,057

CURRENT ASSETS

Stocks

5

486,974

491,240

Debtors

6

244,575

292,052

Investments

7

1,229,135

1,092,769

Cash at bank and in hand

388,148

501,469

2,348,832

2,377,530

CREDITORS

Amounts falling due within one year

8

(414,228

)

(470,586

)

NET CURRENT ASSETS

1,934,604

1,906,944

TOTAL ASSETS LESS CURRENT LIABILITIES

2,955,145

2,812,001

CREDITORS

Amounts falling due after more than one year

9

(110,667

)

(26,583

)

PROVISIONS FOR LIABILITIES

(60,453

)

(40,397

)

NET ASSETS

2,784,025

2,745,021

CAPITAL AND RESERVES

Called up share capital

10,000

10,000

Revaluation reserve

10

1,081,000

974,160

Retained earnings

1,693,025

1,760,861

SHAREHOLDERS' FUNDS

2,784,025

2,745,021

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

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

The financial statements were approved by the Board of Directors and authorised for issue on 31st July 2026 and were signed on its behalf by:

D A Dunham - Director

1.	STATUTORY INFORMATION

Alfred Dunham & Son 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 as modified by the revaluation of certain assets.

Turnover

Turnover is the amount derived from ordinary activities, and stated after other sales taxes and net of value added tax.

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

Plant and machinery

-

10% on cost

Fixtures and fittings

-

10% on cost

Motor vehicles

-

10% on cost

Computer equipment

-

33% on cost

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 15 (2025 - 15 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

property

machinery

fittings

£

£

£

COST OR VALUATION

At 1st April 2025

900,000

127,205

47,975

Additions

-

199,000

1,640

Disposals

-

-

-

Reclassification/transfer

-

85,659

-

At 31st March 2026

900,000

411,864

49,615

DEPRECIATION

At 1st April 2025

207,559

118,031

37,527

Charge for year

18,000

26,973

1,945

Eliminated on disposal

-

-

-

At 31st March 2026

225,559

145,004

39,472

NET BOOK VALUE

At 31st March 2026

674,441

266,860

10,143

At 31st March 2025

692,441

9,174

10,448

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST OR VALUATION

At 1st April 2025

707,058

29,335

1,811,573

Additions

-

960

201,600

Disposals

(120,814

)

-

(120,814

)

Reclassification/transfer

(85,659

)

-

-

At 31st March 2026

500,585

30,295

1,892,359

DEPRECIATION

At 1st April 2025

515,460

27,939

906,516

Charge for year

38,282

916

86,116

Eliminated on disposal

(120,814

)

-

(120,814

)

At 31st March 2026

432,928

28,855

871,818

NET BOOK VALUE

At 31st March 2026

67,657

1,440

1,020,541

At 31st March 2025

191,598

1,396

905,057

Cost or valuation at 31st March 2026 is represented by:

Fixtures

Freehold

Plant and

and

property

machinery

fittings

£

£

£

Valuation in 2010

262,693

-

-

Valuation in 2015

52,898

-

-

Valuation in 2017

100,000

-

-

Valuation in 2019

200,000

-

-

Valuation in 2024

100,000

-

-

Cost

184,409

455,404

49,615

900,000

455,404

49,615

Motor

Computer

vehicles

equipment

Totals

£

£

£

Valuation in 2010

-

-

262,693

Valuation in 2015

-

-

52,898

Valuation in 2017

-

-

100,000

Valuation in 2019

-

-

200,000

Valuation in 2024

-

-

100,000

Cost

457,044

30,295

1,176,767

457,044

30,295

1,892,358

**	TOTAL SHOWN ON CLIENT SCREEN - REVALUATION ANALYSIS - DOES NOT AGREE TO TOTAL OF FIXED ASSET 'COST' ACCOUNT HELD AT END OF YEAR IN RESPECT OF

PLANT AND MACHINERY

'COST' ACCOUNT TOTAL

Cost/valuation b/f

127,205

Additions

199,000

Reclassification/transfer

85,659

411,864

CLIENT SCREEN TOTAL

=

455,404

**	TOTAL SHOWN ON CLIENT SCREEN - REVALUATION ANALYSIS - DOES NOT AGREE TO TOTAL OF FIXED ASSET 'COST' ACCOUNT HELD AT END OF YEAR IN RESPECT OF

MOTOR VEHICLES

'COST' ACCOUNT TOTAL

Cost/valuation b/f

707,058

Disposals

(120,814

)

Reclassification/transfer

(85,659

)

500,585

CLIENT SCREEN TOTAL

=

457,044

If freehold land and buildings had not been revalued they would have been included at the following historical cost:

2026

2025

£

£

Cost

184,409

184,409

Aggregate depreciation

102,425

102,425

Value of land in freehold land and buildings

98,120

98,120

Freehold land and buildings were valued on an open market basis on 31st March 2025 by D Dunham, Director .

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

£

COST OR VALUATION

At 1st April 2025

and 31st March 2026

78,500

DEPRECIATION

At 1st April 2025

1,936

Charge for year

22,788

At 31st March 2026

24,724

NET BOOK VALUE

At 31st March 2026

53,776

At 31st March 2025

76,564

5.

STOCKS

2026

2025

£

£

Stocks and work in progress

486,974

491,240

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

232,695

279,998

Other debtors

11,880

12,054

244,575

292,052

7.	CURRENT ASSET INVESTMENTS

2026

2025

£

£

Listed investments

1,229,135

1,092,769

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Hire purchase contracts

56,750

14,500

Trade creditors

246,187

346,157

Taxation and social security

23,701

15,337

Other creditors

87,590

94,592

414,228

470,586

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts

110,667

26,583

10.

RESERVES

Revaluation

reserve

£

At 1st April 2025

974,160

Revaluation of investment

106,840

At 31st March 2026

1,081,000

11.	CONTROLLING INTEREST

During the year the company was under the control of Mr D A Dunham and Mr J Dunham, both are directors and shareholders within the company.