Dynamo (UK) Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 06428817

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		41,071		36,367

			41,071		36,367
CURRENT ASSETS
Stocks		4,205		4,848
Debtors	6	20,238		23,712
Cash at bank and in hand		79,457		85,450

		103,900		114,010
Creditors: Amounts Falling Due Within One Year	7	(84,092 )		(88,706 )

NET CURRENT ASSETS (LIABILITIES)			19,808		25,304

TOTAL ASSETS LESS CURRENT LIABILITIES			60,879		61,671

PROVISIONS FOR LIABILITIES
Deferred Taxation			-		(1,949 )

NET ASSETS			60,879		59,722

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			60,779		59,622

SHAREHOLDERS' FUNDS			60,879		59,722

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Dynamo (UK) Limited

Balance Sheet (continued)

As At 31 December 2025

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.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr James Salt

Director

22/09/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Dynamo (UK) Limited Registered number 06428817 is a limited by shares company incorporated in England & Wales. The Registered Office is 362 Pontefract Road, Lundwood, Barnsley, South Yorkshire, S71 5JY.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles	25% reducing balance
Equipment Fixtures and Fittings	25% reducing balance

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. Taxation

The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.

2.7. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 34 (2024: 36)

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Dynamo (UK) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 January 2025	147,594

As at 31 December 2025	147,594

Amortisation
As at 1 January 2025	147,594

As at 31 December 2025	147,594

Net Book Value
As at 31 December 2025	-

As at 1 January 2025	-

5. Tangible Assets

	Motor Vehicles	Equipment Fixtures and Fittings	Total
	£	£	£
Cost
As at 1 January 2025	42,940	264,394	307,334
Additions	21,607	-	21,607
Disposals	(12,686 )	-	(12,686 )

As at 31 December 2025	51,861	264,394	316,255

Depreciation
As at 1 January 2025	30,120	240,847	270,967
Provided during the period	7,803	5,887	13,690
Disposals	(9,473 )	-	(9,473 )

As at 31 December 2025	28,450	246,734	275,184

Net Book Value
As at 31 December 2025	23,411	17,660	41,071

As at 1 January 2025	12,820	23,547	36,367

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	15,042	12,138
Prepayments and accrued income	5,196	4,707
S455 tax debtor	-	6,867

	20,238	23,712

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Dynamo (UK) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	17,857	14,603
PAYE creditor	6,642	4,003
VAT	44,044	45,223
Wages creditor	13,472	10,816
Pension creditor	-	466
Credit card	1,794	1,762
Attachment of Earnings	233	57
Directors' loan accounts	50	11,776

	84,092	88,706

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

9. Other Commitments

At the end of the period the company had annual commitments under non-cancellable leases as follows:

	2025	2024
	£	£
Later than one year and not later than five years	36,578	48,125

	36,578	48,125

10. Related Party Transactions

The company is controlled by Messrs J Salt & H S Salt, directors and shareholders of the company.

The balance on the director's loan account of Mr J Salt at 31st December 2025 was £50 (2024- £11,776) due from the company.

The company has given a cross-guarantee in respect of borrowings of Jennah Limited and Cmere Pulluck Limited, companies controlled by the directors. No liability has been recognised in respect of the guarantee at the reporting date.

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