Doggett & Jones Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 02629192 (England and Wales)

DOGGETT & JONES LIMITED

UNAUDITED CESSATION FINANCIAL STATEMENTS

FOR THE PERIOD

1 OCTOBER 2024 TO 31 JANUARY 2026

Page

Company Information

1

Statement of Financial Position

2

to

3

Notes to the Financial Statements

4

to

7

DIRECTOR:

Mr M D Jones

SECRETARY:

Mrs H C Doggett

REGISTERED OFFICE:

10 Devizes Road

SWINDON

Wiltshire

SN1 4BH

REGISTERED NUMBER:

02629192 (England and Wales)

ACCOUNTANTS:

Morris Owen

Chartered Accountants

43-45 Devizes Road

SWINDON

Wiltshire

SN1 4BG

BANKERS:

The Royal Bank of Scotland

127 Commercial Road

SWINDON

Wiltshire

SN1 5PZ

FIXED ASSETS

Tangible assets

4

-

7,074

CURRENT ASSETS

Debtors

5

60,027

109,431

Cash at bank and in hand

33,992

252,584

94,019

362,015

CREDITORS

Amounts falling due within one year

6

43,233

277,340

NET CURRENT ASSETS

50,786

84,675

TOTAL ASSETS LESS CURRENT
LIABILITIES

50,786

91,749

CREDITORS

Amounts falling due after more than
one year

7

-

(10,382

)

PROVISIONS FOR LIABILITIES

-

(1,326

)

NET ASSETS

50,786

80,041

CAPITAL AND RESERVES

Called up share capital

9

600

Retained earnings

50,186

79,441

SHAREHOLDERS' FUNDS

50,786

80,041

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 31 July 2026 and were signed by:

Mr M D Jones - Director

1.	STATUTORY INFORMATION

Doggett & Jones Limited is a private company, limited by shares, registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 02629192

Registered office: 10 Devizes Road, Swindon, Wiltshire, SN1 4BH

The presentation currency of the financial statements is the Pound Sterling (£) rounded to the nearest pound.

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.

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.

Going Concern

The company ceased trading with effect from 31 January 2026, and the going concern basis is therefore not applicable as at the balance sheet date. Any accounting adjustments required to reflect the impact of this have been reflected in these financial statements.

Significant judgements and estimates

In preparing these financial statements, the directors have made the following judgements:

- Determine whether leases entered into by the company as a lessee are operating leases or finance leases. These decisions depend on an assessment of whether the risks and rewards of ownership have been transferred from the lessor to the lessee on a lease by lease basis.

- Determine the period of useful economic life and any residual value of all tangible fixed assets order to write off the value of each asset over that period.

- Determine an appropriate provision for bad and doubtful debts by assessing the recoverability of all balances on a balance by balance basis.

Turnover

Turnover represents revenue earned under a wide variety of contracts to provide design services and advice to third parties.

Revenue is recognised as earned when, and to the extent that, the firm obtains the right to consideration in exchange for its performance under those contracts.

It is measured at the fair value of the right to consideration, which represents amounts chargeable to clients, including recoverable expenses and disbursements, but excluding Value Added Tax.

For incomplete contracts, an assessment is made of the extent to which revenue has been earned. This assessment takes into account the nature of the assignment, its stage of completion and the relevant contract terms.

Revenue in respect of contingent fee arrangements (over and above any minimum agreed fee) is recognised when the contingent event occurs and the recoverability of the fee is assured.

Unbilled revenue is included in debtors, under 'amounts recoverable on contracts'.

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

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

25% on cost

Financial instruments

Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Short term trade creditors are measured at the transaction price. Other financial liabilities, including loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Taxation

Taxation for the period 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 period 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 period was 6 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 October 2024

58,007

Disposals

(32,601

)

Impairments

(25,406

)

At 31 January 2026

-

DEPRECIATION

At 1 October 2024

50,933

Charge for period

1,871

Eliminated on disposal

(29,614

)

Impairments

(23,190

)

At 31 January 2026

-

NET BOOK VALUE

At 31 January 2026

-

At 30 September 2024

7,074

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2024

£

Trade debtors

55,440

104,120

Amounts recoverable on contract

-

1,500

Other debtors

4,587

3,811

60,027

109,431

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2024

£

Bank loans and overdrafts

7,030

10,250

Trade creditors

1,941

1,415

Taxation and social security

18,541

34,872

Other creditors

15,721

230,803

43,233

277,340

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

2026

2024

£

Bank loans

-

10,382

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2026

2024

£

Within one year

150

300

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2024

value:

£

100

Ordinary

£1

100

Ordinary 'A'

£1

100

Ordinary 'B'

£1

100

Ordinary 'C'

£1

100

Ordinary 'D'

£1

100

Ordinary 'E'

£1

100

600

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the period ended 31 January 2026 and the year ended 30 September 2024:

2026

2024

£

Mr M D Jones

Balance outstanding at start of period

1,450

882

Amounts advanced

3,580

1,468

Amounts repaid

(1,490

)

(900

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of period

3,540

1,450

The loan was provided interest free and was repaid in full on 24 June 2026.