REGISTERED NUMBER: 01656088 (England and Wales)

Unaudited Financial Statements

for the Year Ended

31 March 2026

for

Davinson and Mason Limited

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTOR:

C Scott

REGISTERED OFFICE:

Charnwood House

Harcourt Way

Meridian Business Park

Leicestershire

LE19 1WP

REGISTERED NUMBER:

01656088 (England and Wales)

ACCOUNTANTS:

The Rowleys Partnership Ltd

Chartered Accountants

Charnwood House

Harcourt Way

Meridian Business Park

Leicester

Leicestershire

LE19 1WP

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Davinson and Mason Limited for the year ended 31 March 2026 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Davinson and Mason Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Davinson and Mason Limited and state those matters that we have agreed to state to the director of Davinson and Mason Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Davinson and Mason Limited and its director for our work or for this report.

It is your duty to ensure that Davinson and Mason Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Davinson and Mason Limited. You consider that Davinson and Mason Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Davinson and Mason Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

The Rowleys Partnership Ltd

Chartered Accountants

Charnwood House

Harcourt Way

Meridian Business Park

Leicester

Leicestershire

LE19 1WP

7 September 2026

FIXED ASSETS

Tangible assets

4

18,332

19,691

CURRENT ASSETS

Stocks

5

12,347

16,739

Debtors

6

102,188

117,366

Cash at bank and in hand

20,456

42,354

134,991

176,459

CREDITORS

Amounts falling due within one year

7

61,070

71,045

NET CURRENT ASSETS

73,921

105,414

TOTAL ASSETS LESS CURRENT LIABILITIES

92,253

125,105

PROVISIONS FOR LIABILITIES

4,521

4,923

NET ASSETS

87,732

120,182

CAPITAL AND RESERVES

Called up share capital

8

96

96

Retained earnings

87,636

120,086

SHAREHOLDERS' FUNDS

87,732

120,182

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 7 September 2026 and were signed by:

C Scott - Director

1.	STATUTORY INFORMATION

Davinson and Mason Limited 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 represents invoiced sales of goods and work in progress, valued at its estimated sales price given the stage of completion, excluding value added tax.

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

-

15% reducing balance

Fixtures and fittings

-

15% reducing balance

Motor vehicles

-

25% reducing balance

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing stock to its present location and condition.

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 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2025 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1 April 2025

44,212

4,033

28,491

76,736

Additions

652

1,781

272

2,705

At 31 March 2026

44,864

5,814

28,763

79,441

DEPRECIATION

At 1 April 2025

32,370

2,960

21,715

57,045

Charge for year

1,874

428

1,762

4,064

At 31 March 2026

34,244

3,388

23,477

61,109

NET BOOK VALUE

At 31 March 2026

10,620

2,426

5,286

18,332

At 31 March 2025

11,842

1,073

6,776

19,691

5.

STOCKS

31.3.26

31.3.25

£

£

Stocks

12,347

16,739

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

90,220

108,916

Amounts owed by group undertakings

-

3,332

Other debtors

6,241

4,045

Prepayments

5,727

1,073

102,188

117,366

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

29,130

34,526

Social security and other taxes

4,551

5,134

VAT

21,259

24,987

Other creditors

1,079

1,104

Accruals and deferred income

5,051

5,294

61,070

71,045

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

£

96

Ordinary

£1

96

96

9.	OTHER FINANCIAL COMMITMENTS

The company had total guarantees and commitments at the balance sheet date of £21,750 (2025 - £39,150).

10.	ULTIMATE CONTROLLING PARTY

The company is a subsidiary company of C Scott Engineering Limited.