REGISTERED NUMBER: 03477183 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

DAD MUNRO LIMITED

Page

Statement of Financial Position

1

to

2

Notes to the Financial Statements

3

to

5

FIXED ASSETS

Tangible assets

4

2,385

3,369

Investment property

5

900,000

900,000

902,385

903,369

CURRENT ASSETS

Debtors

6

165

-

Cash at bank

90,945

81,168

91,110

81,168

CREDITORS

Amounts falling due within one year

7

(22,179

)

(18,773

)

NET CURRENT ASSETS

68,931

62,395

TOTAL ASSETS LESS CURRENT LIABILITIES

971,316

965,764

CAPITAL AND RESERVES

Called up share capital

4,000

4,000

Revaluation reserve

252,343

252,343

Retained earnings

714,973

709,421

971,316

965,764

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 director acknowledges her 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 director and authorised for issue on 26 June 2026 and were signed by:

J Vlacos - Director

1.	STATUTORY INFORMATION

DAD MUNRO 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:

03477183

Registered office:

50 Church Lane

Oulton

Stone

Staffordshire

ST15 8UE

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.

REVENUE RECOGNITION

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.

Fixtures and Fittings - 25% on reducing balance

Plant and Machinery - 25% straight line

Depreciation on freehold buildings is not provided as any uncharged depreciation for the year and

any accumulated uncharged depreciation, would be immaterial in aggregate as a result of the

company's policy to maintain its properties in good condition, which substantially prolongs their

useful economic life and the estimated high residual value of the properties.

FINANCIAL INSTRUMENTS

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.

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 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 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

machinery

fittings

Totals

£

£

£

COST

At 1 January 2025

and 31 December 2025

2,899

13,400

16,299

DEPRECIATION

At 1 January 2025

2,710

10,220

12,930

Charge for year

189

795

984

At 31 December 2025

2,899

11,015

13,914

NET BOOK VALUE

At 31 December 2025

-

2,385

2,385

At 31 December 2024

189

3,180

3,369

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 January 2025

and 31 December 2025

900,000

NET BOOK VALUE

At 31 December 2025

900,000

At 31 December 2024

900,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Prepayments

165

-

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

159

844

Tax

13,587

9,316

Social security and other taxes

434

269

VAT

5,361

5,438

Other creditors

1,191

1,691

Directors' loan accounts

211

182

Accruals and deferred income

1,236

1,033

22,179

18,773