Company No: 06896208 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2026		2025
		£		£
Fixed assets
Intangible assets	3	4,767		5,317
Tangible assets	4	21,101		34,233
Investments	5	1		1
		25,869		39,551
Current assets
Debtors	6	378,861		308,768
Cash at bank and in hand		696,088		766,862
		1,074,949		1,075,630
Creditors: amounts falling due within one year	7	( 430,048)		( 414,879)
Net current assets		644,901		660,751
Total assets less current liabilities		670,770		700,302
Provision for liabilities		( 3,991)		( 7,482)
Net assets		666,779		692,820
Capital and reserves
Called-up share capital	8	2		2
Profit and loss account		666,777		692,818
Total shareholders' funds		666,779		692,820

For the financial year ending 31 January 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year 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; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of DawBell Limited (registered number: 06896208) were approved and authorised for issue by the Board of Directors on 01 May 2026. They were signed on its behalf by:

R J Dawes Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

DawBell Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Circus House, 1st Floor, 21 Great Titchfield Street, London, W1W 8BA, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer.

Revenue from services is recognised as they are delivered.

Employee benefits

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

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
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 financial statements. 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 tax rates and laws substantively enacted at the balance sheet date. Deferred tax assets and liabilities are not discounted.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Website costs

10 years straight line

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line basis over its expected useful life, as follows:

Leasehold improvements	5 years straight line
Fixtures and fittings	4 - 5 years straight line
Computer equipment	3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Leases

The Company as lessee
Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

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.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	38		36

3. Intangible assets

	Website costs		Total
	£		£
Cost
At 01 February 2025	5,500		5,500
At 31 January 2026	5,500		5,500
Accumulated amortisation
At 01 February 2025	183		183
Charge for the financial year	550		550
At 31 January 2026	733		733
Net book value
At 31 January 2026	4,767		4,767
At 31 January 2025	5,317		5,317

4. Tangible assets

	Leasehold improve- ments		Fixtures and fittings		Computer equipment		Total
	£		£		£		£
Cost
At 01 February 2025	13,989		25,997		24,854		64,840
Additions	0		0		5,083		5,083
Disposals	0		0		( 1,889)		( 1,889)
At 31 January 2026	13,989		25,997		28,048		68,034
Accumulated depreciation
At 01 February 2025	7,190		10,324		13,093		30,607
Charge for the financial year	2,798		6,499		8,532		17,829
Disposals	0		0		( 1,503)		( 1,503)
At 31 January 2026	9,988		16,823		20,122		46,933
Net book value
At 31 January 2026	4,001		9,174		7,926		21,101
At 31 January 2025	6,799		15,673		11,761		34,233

5. Fixed asset investments

Investments in subsidiaries

	2026
	£
Cost
At 01 February 2025	1
At 31 January 2026	1
Carrying value at 31 January 2026	1
Carrying value at 31 January 2025	1

6. Debtors

	2026		2025
	£		£
Trade debtors	257,957		186,530
Prepayments	57,893		59,947
Other debtors	63,011		62,291
	378,861		308,768

7. Creditors: amounts falling due within one year

	2026		2025
	£		£
Trade creditors	10,428		21,104
Amounts owed to own subsidiaries	6,110		6,110
Accruals and deferred income	80,641		58,826
Corporation tax	181,215		196,320
Other taxation and social security	143,974		126,466
Other creditors	7,680		6,053
	430,048		414,879

8. Called-up share capital

	2026		2025
	£		£
Allotted, called-up and fully-paid
2,000 Ordinary shares of £ 0.001 each	2		2

9. Financial commitments

Commitments

Total future minimum lease payments under non-cancellable operating leases are as follows:

	2026		2025
	£		£
Within one year	134,064		158,004
Between one and five years	78,204		212,268
	212,268		370,272