Company registration number 00707424 (England and Wales)
DAWSON BROS (TIMBER) LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2026
PAGES FOR FILING WITH REGISTRAR
DAWSON BROS (TIMBER) LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 9
DAWSON BROS (TIMBER) LIMITED
BALANCE SHEET
AS AT
30 APRIL 2026
30 April 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
3
1,221,371
1,229,457
Investments
4
93,989
108,073
1,315,360
1,337,530
Current assets
Stocks
157,743
212,824
Debtors
5
372,931
331,594
Cash at bank and in hand
-
0
926
530,674
545,344
Creditors: amounts falling due within one year
6
(139,648)
(115,656)
Net current assets
391,026
429,688
Total assets less current liabilities
1,706,386
1,767,218
Creditors: amounts falling due after more than one year
7
-
0
(3,417)
Provisions for liabilities
(249,147)
(261,690)
Net assets
1,457,239
1,502,111
Capital and reserves
Called up share capital
8
15,000
15,000
Revaluation reserve
9
1,176,268
1,176,268
Profit and loss reserves
265,971
310,843
Total equity
1,457,239
1,502,111
DAWSON BROS (TIMBER) LIMITED
BALANCE SHEET (CONTINUED)
AS AT
30 APRIL 2026
30 April 2026
- 2 -

For the financial year ended 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 6 August 2026 and are signed on its behalf by:
Mr M W Dawson
Director
Company registration number 00707424 (England and Wales)
DAWSON BROS (TIMBER) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2026
- 3 -
1
Accounting policies
Company information

Dawson Bros (Timber) Limited is a private company limited by shares incorporated in England and Wales. The registered office is Blowers Green Crescent, Blowers Green, Dudley, West Midlands, DY2 8XQ.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2
Revenue

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

The company recognises revenue from the sale of timber.

The nature, timing of satisfaction of performance obligations and significant payment terms of the company's major sources of revenue are as follows:

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Land and buildings Freehold
2% straight line
Plant and machinery
10-25 % reducing balance
Fixtures, fittings & equipment
10% reducing balance
Motor vehicles
25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Fixed asset investments
DAWSON BROS (TIMBER) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2026
1
Accounting policies
(Continued)
- 4 -

Interests in listed companies are initially measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date. Transaction costs are expensed to profit or loss as incurred. Changes in fair value are recognised in other comprehensive income except to the extent that a gain reverses a loss previously recognised in profit or loss, or a loss exceeds the accumulated gains recognised in equity; such gains and loss are recognised in profit or loss.

1.5
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

1.6
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.7
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.8
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.

DAWSON BROS (TIMBER) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2026
1
Accounting policies
(Continued)
- 5 -
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 paymen ts 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. A m ounts 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.

1.9
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.10
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.11
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

DAWSON BROS (TIMBER) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2026
1
Accounting policies
(Continued)
- 6 -
1.12
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
6
7
3
Tangible fixed assets
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost or valuation
At 1 May 2025
1,200,000
346,096
1,546,096
Additions
-
0
167
167
At 30 April 2026
1,200,000
346,263
1,546,263
Depreciation and impairment
At 1 May 2025
4,800
311,839
316,639
Depreciation charged in the year
2,400
5,853
8,253
At 30 April 2026
7,200
317,692
324,892
Carrying amount
At 30 April 2026
1,192,800
28,571
1,221,371
At 30 April 2025
1,195,200
34,257
1,229,457

The Land & Buildings are included at open market value basis by the directors based on their knowledge of the market. The directors consider that there has been no material movement in market value.

The revaluation surplus is disclosed in note 10.

DAWSON BROS (TIMBER) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2026
3
Tangible fixed assets
(Continued)
- 7 -

The following assets are carried at valuation. If the assets were measured using the cost model, the carrying amounts would be as follows:

2026
2025
£
£
Cost
59,495
59,495
Accumulated depreciation
(36,455)
(35,517)
Carrying value
23,040
23,978
4
Fixed asset investments
2026
2025
£
£
Other investments other than loans
93,989
108,073

Fixed asset investments represent listed investments and are revalued each year as a fair value adjustment through the profit and loss account.

Movements in fixed asset investments
Investments
£
Cost or valuation
At 1 May 2025
108,073
Valuation changes
(14,084)
At 30 April 2026
93,989
Carrying amount
At 30 April 2026
93,989
At 30 April 2025
108,073
5
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
110,979
108,050
Corporation tax recoverable
51,861
45,522
Other debtors
210,091
178,022
372,931
331,594
DAWSON BROS (TIMBER) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2026
- 8 -
6
Creditors: amounts falling due within one year
2026
2025
£
£
Bank loans and overdrafts
3,062
9,962
Trade creditors
88,784
49,542
Corporation tax
6,339
10,946
Other taxation and social security
34,700
38,286
Other creditors
6,763
6,920
139,648
115,656
7
Creditors: amounts falling due after more than one year
2026
2025
£
£
Bank loans and overdrafts
-
0
3,417
8
Called up share capital
2026
2025
2026
2025
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
15,000
15,000
15,000
15,000
9
Revaluation reserve
2026
2025
£
£
At the beginning and end of the year
1,176,268
1,176,268
10
Operating lease commitments
As lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2026
2025
£
£
Total commitments
1,298
3,028
DAWSON BROS (TIMBER) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2026
- 9 -
11
Directors' transactions

Advances or credits have been granted by the company to its directors as follows:

Description
% Rate
Opening balance
Amounts advanced
Amounts repaid
Closing balance
£
£
£
£
Interest free loan
-
36,986
55,250
(46,507)
45,729
Interest free loan
-
135,587
67,896
(47,618)
155,865
172,573
123,146
(94,125)
201,594
2026-04-30 2025-05-01 false false false 06 August 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mr M W Dawson Mr T Sharman Mr J H A Dawson Mr M W Dawson 00707424 2025-05-01 2026-04-30 00707424 2026-04-30 00707424 2025-04-30 00707424 core:LandBuildings 2026-04-30 00707424 core:OtherPropertyPlantEquipment 2026-04-30 00707424 core:LandBuildings 2025-04-30 00707424 core:OtherPropertyPlantEquipment 2025-04-30 00707424 core:CurrentFinancialInstruments core:WithinOneYear 2026-04-30 00707424 core:CurrentFinancialInstruments core:WithinOneYear 2025-04-30 00707424 core:Non-currentFinancialInstruments core:AfterOneYear 2026-04-30 00707424 core:Non-currentFinancialInstruments core:AfterOneYear 2025-04-30 00707424 core:CurrentFinancialInstruments 2026-04-30 00707424 core:CurrentFinancialInstruments 2025-04-30 00707424 core:ShareCapital 2026-04-30 00707424 core:ShareCapital 2025-04-30 00707424 core:RevaluationReserve 2026-04-30 00707424 core:RevaluationReserve 2025-04-30 00707424 core:RetainedEarningsAccumulatedLosses 2026-04-30 00707424 core:RetainedEarningsAccumulatedLosses 2025-04-30 00707424 core:ShareCapitalOrdinaryShareClass1 2026-04-30 00707424 core:ShareCapitalOrdinaryShareClass1 2025-04-30 00707424 bus:CompanySecretaryDirector1 2025-05-01 2026-04-30 00707424 core:LandBuildings core:OwnedOrFreeholdAssets 2025-05-01 2026-04-30 00707424 core:PlantMachinery 2025-05-01 2026-04-30 00707424 core:FurnitureFittings 2025-05-01 2026-04-30 00707424 core:MotorVehicles 2025-05-01 2026-04-30 00707424 2024-05-01 2025-04-30 00707424 core:LandBuildings 2025-04-30 00707424 core:OtherPropertyPlantEquipment 2025-04-30 00707424 2025-04-30 00707424 core:LandBuildings 2025-05-01 2026-04-30 00707424 core:OtherPropertyPlantEquipment 2025-05-01 2026-04-30 00707424 core:Non-currentFinancialInstruments 2026-04-30 00707424 core:Non-currentFinancialInstruments 2025-04-30 00707424 bus:OrdinaryShareClass1 2025-05-01 2026-04-30 00707424 bus:OrdinaryShareClass1 2026-04-30 00707424 bus:OrdinaryShareClass1 2025-04-30 00707424 bus:PrivateLimitedCompanyLtd 2025-05-01 2026-04-30 00707424 bus:SmallCompaniesRegimeForAccounts 2025-05-01 2026-04-30 00707424 bus:FRS102 2025-05-01 2026-04-30 00707424 bus:AuditExemptWithAccountantsReport 2025-05-01 2026-04-30 00707424 bus:Director1 2025-05-01 2026-04-30 00707424 bus:Director2 2025-05-01 2026-04-30 00707424 bus:Director3 2025-05-01 2026-04-30 00707424 bus:CompanySecretary1 2025-05-01 2026-04-30 00707424 bus:FullAccounts 2025-05-01 2026-04-30 xbrli:pure xbrli:shares iso4217:GBP