Dunnell Gillingwater and Associates Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 05529333

Dunnell Gillingwater and Associates Ltd

Filleted Unaudited Financial Statements

31 December 2025

Dunnell Gillingwater and Associates Ltd

Statement of Financial Position

31 December 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	5		307	12

Current assets

Debtors	6	21,450	53,913
Cash at bank and in hand		80,539	105,433
		---------	---------
		101,989	159,346

Creditors: amounts falling due within one year	7	( 48,604)		( 55,535)
		---------		---------
Net current assets			53,385	103,811
			--------	---------
Total assets less current liabilities			53,692	103,823
			--------	---------
Net assets			53,692	103,823
			--------	---------

Capital and reserves

Called up share capital	1	1
Profit and loss account	53,691	103,822
	--------	---------
Shareholders funds	53,692	103,823
	--------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The 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 director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Dunnell Gillingwater and Associates Ltd

Statement of Financial Position (continued)

31 December 2025

These financial statements were approved by the board of directors and authorised for issue on 1 September 2026 , and are signed on behalf of the board by:

Ms C Gillingwater
Director

Company registration number: 05529333

Dunnell Gillingwater and Associates Ltd

Notes to the Financial Statements

Year ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 10 Orange Street, London, WC2H 7DQ, UK.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, and in accordance with applicable accounting standards. The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for media training and presentation coaching stated net of discounts and of Value Added Tax. Revenue is recognised once the services has been provided to the client.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Foreign currencies

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Fixtures and fittings	-	33% straight line
Equipment	-	33% straight line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Financial instruments

Financial assets Financial assets are recognised when the Company becomes a party to the contractual provisions of the financial instrument. The Company does not hold any third party financial assets. Financial liabilities and equity instruments Financial liabilities and equity 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 entity after deducting all of its liabilities.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).

5. Tangible assets

	Fixtures and fittings	Equipment	Total
	£	£	£
Cost
At 1 January 2025	28,436	8,083	36,519
Additions	–	325	325
	--------	-------	--------
At 31 December 2025	28,436	8,408	36,844
	--------	-------	--------
Depreciation
At 1 January 2025	28,436	8,071	36,507
Charge for the year	–	30	30
	--------	-------	--------
At 31 December 2025	28,436	8,101	36,537
	--------	-------	--------
Carrying amount
At 31 December 2025	–	307	307
	--------	-------	--------
At 31 December 2024	–	12	12
	--------	-------	--------

6. Debtors

	2025	2024
	£	£
Trade debtors	21,450	53,851
Other debtors	–	62
	--------	--------
	21,450	53,913
	--------	--------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	6,343	–
Corporation tax	25,155	28,629
Social security and other taxes	15,916	17,560
Other creditors	1,190	9,346
	--------	--------
	48,604	55,535
	--------	--------

8. Other financial commitments

As at 31 December 2025 the Company had no capital or other commitments or contracts for capital expenditure in place (2024: £nil).

9. Related party transactions

No transactions were undertaken with related parties as such that are required to be disclosed under FRS 102 1A.