Company No: 16635943 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	30.06.2026
		£
Fixed assets
Intangible assets	3	9,250
Tangible assets	4	59,721
		68,971
Current assets
Stocks	5	77,605
Debtors	6	201,014
Cash at bank and in hand		63,243
		341,862
Creditors: amounts falling due within one year	7	( 157,061)
Net current assets		184,801
Total assets less current liabilities		253,772
Creditors: amounts falling due after more than one year	8	( 150,000)
Provision for liabilities		( 3,966)
Net assets		99,806
Capital and reserves
Called-up share capital		50,000
Profit and loss account		49,806
Total shareholders' funds		99,806

For the financial period ending 30 June 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 period 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 Profit and Loss Account has not been delivered.

The financial statements of Dorset Anodising Products Limited (registered number: 16635943) were approved and authorised for issue by the Board of Directors on 02 September 2026. They were signed on its behalf by:

Mr T M Perry Director

1. Accounting policies

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

General information and basis of accounting

Dorset Anodising Products 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 Poundbury West Trading Estate, Dorchester, DT1 2PG, 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 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.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

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. Tax is recognised in the profit and loss account, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

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 tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date that are expected to apply when the timing differences reverse. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit. Deferred tax liabilities are presented within provisions for liabilities on the balance sheet.

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:

Goodwill

10 years straight line

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation. 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 or reducing balance basis over its expected useful life, as follows:

Leasehold improvements	10 years straight line
Plant and machinery	5 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.

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.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

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 creditors: amounts falling due within one year.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Ordinary share capital

The ordinary share capital of the Company is presented as equity.

2. Employees

	Period from 07.08.2025 to 30.06.2026
	Number
Monthly average number of persons employed by the Company during the period, including directors	22

3. Intangible assets

	Goodwill		Total
	£		£
Cost
At 07 August 2025	0		0
Additions	10,000		10,000
At 30 June 2026	10,000		10,000
Accumulated amortisation
At 07 August 2025	0		0
Charge for the financial period	750		750
At 30 June 2026	750		750
Net book value
At 30 June 2026	9,250		9,250

4. Tangible assets

	Leasehold improve- ments		Plant and machinery		Total
	£		£		£
Cost
At 07 August 2025	0		0		0
Additions	27,571		40,000		67,571
At 30 June 2026	27,571		40,000		67,571
Accumulated depreciation
At 07 August 2025	0		0		0
Charge for the financial period	1,850		6,000		7,850
At 30 June 2026	1,850		6,000		7,850
Net book value
At 30 June 2026	25,721		34,000		59,721

5. Stocks

	30.06.2026
	£
Stocks	77,605

6. Debtors

	30.06.2026
	£
Trade debtors	195,004
Other debtors	6,010
	201,014

7. Creditors: amounts falling due within one year

	30.06.2026
	£
Trade creditors	15,856
Taxation and social security	47,626
Other creditors	93,579
	157,061

Included in other creditors is a loan from one of the directors which is interest free and repayable on demand.

8. Creditors: amounts falling due after more than one year

	30.06.2026
	£
Amounts owed to directors	150,000