REGISTERED NUMBER: 00534361 (England and Wales)

Financial Statements

for the Year Ended 31 December 2025

for

Dunhouse Quarry Co.Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

M N Allison

P R Allison

SECRETARY:

P R Allison

REGISTERED OFFICE:

Dunhouse Quarry Works

Cleatlam

DARLINGTON

County Durham

DL2 3QU

REGISTERED NUMBER:

00534361 (England and Wales)

SENIOR STATUTORY AUDITOR:

Martin Hobson BA (Hons), FCCA

AUDITORS:

Clive Owen LLP

Chartered Accountants

& Statutory Auditors

Great North House, 20 Allington Way

Darlington

County Durham

DL1 4QB

FIXED ASSETS

Tangible assets

4

7,430

9,911

CURRENT ASSETS

Stocks

5

349,888

500,496

Debtors

6

997,197

730,783

Cash at bank and in hand

154,242

255,249

1,501,327

1,486,528

CREDITORS

Amounts falling due within one year

7

(462,144

)

(428,529

)

NET CURRENT ASSETS

1,039,183

1,057,999

TOTAL ASSETS LESS CURRENT LIABILITIES

1,046,613

1,067,910

CREDITORS

Amounts falling due after more than one year

8

-

(110,521

)

PROVISIONS FOR LIABILITIES

10

(354,651

)

(354,852

)

NET ASSETS

691,962

602,537

CAPITAL AND RESERVES

Called up share capital

11

3,500

3,500

Retained earnings

688,462

599,037

SHAREHOLDERS' FUNDS

691,962

602,537

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14 September 2026 and were signed on its behalf by:

P R Allison - Director

1.	STATUTORY INFORMATION

Dunhouse Quarry Co.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.

There were no material departures from that standard.

The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions conducted under normal market conditions.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Income recognition

Income is recognised as per the contract conditions of sale.

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

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Tangible fixed assets are stated at cost less accumulated depreciation and impairment.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to sell.

Work-in-progress is valued on the basis of direct costs plus attributable overheads based on a normal level of activity. Provision is made for any foreseeable losses where appropriate. No element of profit is included in the valuation of work-in-progress.

Financial instruments

Basic financial instruments are recognised at amortised cost with changes recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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.

Quarry site restoration costs

As part of the planning permission to extract minerals from the quarry site, the company has an obligation to restore the site, filling in the void created by the extraction to get back to the same level as before the quarrying work commenced. Provision is made within the financial statements in line with FRS102.

Grants receivable

Revenue based grants are credited to the profit and loss account.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 34 (2024 - 33 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1 January 2025

and 31 December 2025

101,774

46,459

11,075

159,308

DEPRECIATION

At 1 January 2025

100,963

45,896

2,538

149,397

Charge for year

205

142

2,134

2,481

At 31 December 2025

101,168

46,038

4,672

151,878

NET BOOK VALUE

At 31 December 2025

606

421

6,403

7,430

At 31 December 2024

811

563

8,537

9,911

5.

STOCKS

2025

2024

£

£

Stocks

332,596

479,420

Work-in-progress

17,292

21,076

349,888

500,496

6.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Trade debtors

520,911

670,240

Other debtors

4,210

710

Prepayments and accrued income

99,045

59,833

624,166

730,783

Amounts falling due after more than one year:

Amounts owed by group undertakings

373,031

-

Aggregate amounts

997,197

730,783

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

1,444

5,446

Trade creditors

132,501

114,527

Taxation and social security

115,922

100,348

Other creditors

32,527

15,503

Accruals and deferred income

179,750

192,705

462,144

428,529

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

-

1,536

Amounts owed to group undertakings

-

108,985

-

110,521

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Hire purchase

1,444

6,982

10.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

1,858

2,102

Restoration of quarry site -

repair costs

352,793

352,750

354,651

354,852

Deferred

Quarry

tax

site

£

£

Balance at 1 January 2025

2,102

352,750

Accelerated capital allowance

(244

)

43

Restoration of quarry site

Balance at 31 December 2025

1,858

352,793

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

3,500

Ordinary

£1

3,500

3,500

12.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Martin Hobson BA (Hons), FCCA (Senior Statutory Auditor)

for and on behalf of Clive Owen LLP

13.	RELATED PARTY DISCLOSURES

Included in debtors is £373,031 owed by the parent company Wm. Allison & Sons Limited (2024 £108,985 owed to the parent)..

14.	ULTIMATE PARENT COMPANY

Wm.Allison & Sons Limited is the parent company. Its registered office is 7 South Church Road, Bishop Auckland, County Durham, DL14 7LB. It owns 99.9% of the issued share capital.