REGISTERED NUMBER: 06125666 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Dawson & Marsh Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M Dawson

A Marsh

SECRETARY:

M Dawson

REGISTERED OFFICE:

Unit 24 Central Trading Estate

Signal Way

Swindon

Wiltshire

SN3 1PD

REGISTERED NUMBER:

06125666 (England and Wales)

ACCOUNTANTS:

Morley & Co (UK) Ltd

Chartered Certified Accountants,

2 Cricklade Court

Old Town

Swindon

Wiltshire

SN1 3EY

FIXED ASSETS

Tangible assets

4

2,215

2,505

CURRENT ASSETS

Stocks

5

250

522,285

Debtors

6

1,017,482

42,462

Cash at bank

1,446

6,862

1,019,178

571,609

CREDITORS

Amounts falling due within one year

7

923,276

357,665

NET CURRENT ASSETS

95,902

213,944

TOTAL ASSETS LESS CURRENT LIABILITIES

98,117

216,449

CREDITORS

Amounts falling due after more than one year

8

-

34,166

NET ASSETS

98,117

182,283

CAPITAL AND RESERVES

Called up share capital

150

150

Retained earnings

97,967

182,133

SHAREHOLDERS' FUNDS

98,117

182,283

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13 August 2026 and were signed on its behalf by:

A Marsh - Director

M Dawson - Director

1.	STATUTORY INFORMATION

Dawson & Marsh Ltd 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on cost

Fixtures and fittings

-

25% on cost

Motor vehicles

-

25% on cost

Computer equipment

-

25% 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 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 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.

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.

Contract valuations

Contract valuations have been treated in the financial statements in accordance with FRS 102 section 23 on revenue. Treating contract valuations as long term contracts means that they are included in turnover in the period the work is undertaken and that the attributable profit element is recognised as the contract proceeds. The valuation is based on sales value of the work undertaken to the balance sheet date. Foreseeable losses on contracts are accounted for as soon as they are recognised.

Financial instruments

Basic financial instruments, including trade and other receivables and payables, cash and bank balances, bank loans and loans to or from other group companies are initially recognised at transaction price, 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. Such assets are subsequently carried at amortised cost using the effective interest method.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2024 - 9 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 January 2025

1,550

3,592

1,666

12,358

19,166

Additions

-

-

-

881

881

At 31 December 2025

1,550

3,592

1,666

13,239

20,047

DEPRECIATION

At 1 January 2025

1,162

3,590

1,665

10,244

16,661

Charge for year

164

-

-

1,007

1,171

At 31 December 2025

1,326

3,590

1,665

11,251

17,832

NET BOOK VALUE

At 31 December 2025

224

2

1

1,988

2,215

At 31 December 2024

388

2

1

2,114

2,505

5.

STOCKS

2025

2024

£

£

Stocks

250

250

Work-in-progress

-

522,035

250

522,285

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

75,707

36,107

Amounts owed by group undertakings

900

-

Other debtors

940,875

6,355

1,017,482

42,462

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

4,167

10,000

Trade creditors

32,836

70,375

Amounts owed to group undertakings

753,549

217,832

Taxation and social security

67,847

44,212

Other creditors

64,877

15,246

923,276

357,665

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

4,167

Other creditors

-

29,999

-

34,166

9.	ULTIMATE CONTROLLING PARTY

The company is a wholly owned subsidiary of Dawson & Marsh Holdings Ltd whose registered office is Unit 24 Central Trading Estate, Signal Way, Swindon, SN3 1PD.