Dawn Harrison Associates Limited

(Registration number: 07957747)
Balance Sheet as at 31 March 2026

	Note	31 March 2026 £	31 March 2025 £
Fixed assets
Tangible assets	4	52,905	1,896
Investments	5	52,000	-
		104,905	1,896
Current assets
Cash at bank and in hand		286,161	346,065
Creditors: Amounts falling due within one year	6	(19,104)	(29,600)
Net current assets		267,057	316,465
Total assets less current liabilities		371,962	318,361
Provisions for liabilities		(10,052)	-
Net assets		361,910	318,361
Capital and reserves
Called up share capital		100	100
Retained earnings		361,810	318,261
Shareholders' funds		361,910	318,361

For the financial year ending 31 March 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 accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 29 October 2026 and signed on its behalf by:
 

D V Harrison Director

Dawn Harrison Associates Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Victoria House
26 Queen Victoria Street
Reading
Berkshire
RG1 1TG
England

These financial statements were authorised for issue by the Board on 29 October 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The presentational and functional currency of the company is Pound Sterling.

Going concern

The director is not aware of any material uncertainties that may cast significant doubt over the ability of the company to continue trading. The preparation of the financial statements on the going concern basis is therefore deemed appropriate.

Revenue recognition

Turnover represents amounts receivable from the provision of television scriptwriting and related services in the ordinary course of the company’s activities, net of value added tax.

Revenue is recognised when or as the company satisfies its performance obligations under contracts with customers. Revenue from scriptwriting services is recognised by reference to the contractual arrangements and the stage at which the agreed writing services or other deliverables are provided to the customer.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except where it relates to items recognised in other comprehensive income or directly in equity, in which case it is recognised in other comprehensive income or directly in equity, as appropriate.

Dawn Harrison Associates Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026 (continued)

2	Accounting policies (continued)

Current tax is recognised at the amount of tax payable or recoverable in respect of the taxable profit or loss for the current and prior periods, using tax rates and laws that have been enacted or substantively enacted by the reporting date.

Deferred tax is recognised in respect of timing differences that have originated but not reversed at the reporting date.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Equipment, fixtures and fittings	25% p.a. reducing balance
Office equipment	25% p.a. reducing balance
Motor Vehicles	25% p.a. straight line

Investments

Other investments comprise whisky casks acquired and held for investment purposes. Investments are initially recognised at cost, including directly attributable costs of acquisition, and are subsequently carried at cost less any impairment in value.

The carrying value of investments is reviewed at each reporting date and any impairment loss is recognised in profit or loss. Gains or losses arising on disposal are recognised in profit or loss when the investment is disposed of.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. 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.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Dawn Harrison Associates Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026 (continued)

2	Accounting policies (continued)

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2025 - 2).

4	Tangible assets

	Fixtures and fittings £	Office equipment £	Motor vehicles  £	Total £
Cost or valuation
At 1 April 2025	5,282	8,444	-	13,726
Additions	1,049	-	67,595	68,644
At 31 March 2026	6,331	8,444	67,595	82,370
Depreciation
At 1 April 2025	5,143	6,687	-	11,830
Charge for the year	297	439	16,899	17,635
At 31 March 2026	5,440	7,126	16,899	29,465
Carrying amount
At 31 March 2026	891	1,318	50,696	52,905
At 31 March 2025	139	1,757	-	1,896

Dawn Harrison Associates Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026 (continued)

5	Investments

	31 March 2026 £	31 March 2025 £
Other investments	52,000	-