REGISTERED NUMBER: 03544279 (England and Wales)

DEXTER & SHARPE CONSULTANCY LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

C R Tyte

Mrs N M Lenton

R A Clawson

T J Russell

J J Holland

D A Johnson

REGISTERED OFFICE:

Rollestone House

Bridge Street

Horncastle

Lincolnshire

LN9 5HZ

REGISTERED NUMBER:

03544279 (England and Wales)

ACCOUNTANTS:

Dexter & Sharpe

Chartered Certified Accountants

Rollestone House

20-22 Bridge Street

Horncastle

Lincolnshire

LN9 5HZ

FIXED ASSETS

Intangible assets

3

433,500

484,500

Tangible assets

4

4,205

4,672

Investments

5

100

100

437,805

489,272

CURRENT ASSETS

Debtors

6

1,748,224

1,699,750

Cash at bank and in hand

72,364

543

1,820,588

1,700,293

CREDITORS

Amounts falling due within one year

7

228,494

258,354

NET CURRENT ASSETS

1,592,094

1,441,939

TOTAL ASSETS LESS CURRENT LIABILITIES

2,029,899

1,931,211

CAPITAL AND RESERVES

Called up share capital

3,600

3,600

Retained earnings

2,026,299

1,927,611

SHAREHOLDERS' FUNDS

2,029,899

1,931,211

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18 March 2026 and were signed on its behalf by:

R A Clawson - Director

1.	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 represents fees billed during the year plus amounts recoverable on contracts.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

-

10% on reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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.

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.

2.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 29 (2024 - 26 ) .

3.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

and 31 December 2025

1,577,996

AMORTISATION

At 1 January 2025

1,093,496

Amortisation for year

51,000

At 31 December 2025

1,144,496

NET BOOK VALUE

At 31 December 2025

433,500

At 31 December 2024

484,500

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 January 2025

and 31 December 2025

26,299

DEPRECIATION

At 1 January 2025

21,627

Charge for year

467

At 31 December 2025

22,094

NET BOOK VALUE

At 31 December 2025

4,205

At 31 December 2024

4,672

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 January 2025

and 31 December 2025

100

NET BOOK VALUE

At 31 December 2025

100

At 31 December 2024

100

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

369,664

366,176

Amounts owed by group undertakings

90,152

161,622

Amounts recoverable on contract

375,753

395,171

Other debtors

912,655

776,781

1,748,224

1,699,750

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

-

9,133

Trade creditors

1,646

968

Taxation and social security

225,138

246,639

Other creditors

1,710

1,614

228,494

258,354

8.	RELATED PARTY DISCLOSURES

Dexter & Sharpe

A partnership under common control

At the Balance Sheet date Dexter & Sharpe owe Dexter & Sharpe Consultancy Ltd £359,429.

Dexter & Sharpe Audit Services Ltd

A company with common directors.

At the Balance Sheet date Dexter & Sharpe Audit Services Ltd owe Dexter & Sharpe Consultancy Ltd £53,771.

Dexter & Sharpe (Lincoln) Ltd

A company with common directors and wholly owned subsidiary of Dexter & Sharpe Consultancy Ltd.

At the Balance Sheet date Dexter & Sharpe (Lincoln) Ltd owe Dexter & Sharpe Consultancy Ltd £90,152.

Dexter & Sharpe Ltd

A company with common directors.

At the Balance Sheet date Dexter & Sharpe Ltd owe Dexter & Sharpe Consultancy Ltd £395,451.