REGISTERED NUMBER: 04854808 (England and Wales)

Financial Statements

for the Year Ended 31 March 2025

for

The Roald Dahl Centre (Trading) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Lynda Heavey

Isobel Hunter

Wesley Steven Salton

Sarah Realmuto

Thomas MacAndrew

REGISTERED OFFICE:

81-83 High Street

Great Missenden

Bucks

HP16 0AL

REGISTERED NUMBER:

04854808 (England and Wales)

SENIOR STATUTORY AUDITOR:

Jeffrey Bor

AUDITORS:

SCB (Accountants) Limited

31 Sackville street

Manchester

M1 3LZ

CURRENT ASSETS

Stocks

5

55,875

57,875

Debtors

6

3,158

5,195

Cash at bank and in hand

7

13,005

25,501

72,038

88,571

CREDITORS

Amounts falling due within one year

8

(303,166

)

(321,537

)

NET CURRENT LIABILITIES

(231,128

)

(232,966

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(231,128

)

(232,966

)

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

(231,228

)

(233,066

)

SHAREHOLDERS' FUNDS

(231,128

)

(232,966

)

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 16 October 2025 and were signed on its behalf by:

Isobel Hunter - Director

1.	STATUTORY INFORMATION

The Roald Dahl Centre (Trading) 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.

FINANCIAL REPORTING STANDARD 102 - REDUCED DISCLOSURE EXEMPTIONS

The Company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by the FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland":

the requirements of Section 7 Statement of Cash Flows:

the requirements of Section 3 Financial Statement Presentation paragraph 3.17(d);

the requirements of Section 33 Related Party Disclosures paragraph 33.7.

This information is included in the consolidated financial statements of The Roald Dahl Museum and Story Centre as at 31 March 2024 and these financial statements may be obtained from 81 - 83 High Street, Great Missenden, Buckinghamshire, HP16 OAL.

TURNOVER

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised:

Sale of goods

Turnover from the sale of goods is recognised when all of the following conditions are satisfied:

the Company has transferred the significant risks and rewards of ownership to the buyer;

the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;

the amount of turnover can be measured reliably;

it is probable that the Company will receive the consideration due under the Transaction; and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

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 etc

-

Straight line over 3 years

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

STOCKS

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

FINANCIAL INSTRUMENTS

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and Iiabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

GOING CONCERN

At 31 March 2025 the company had net liabilities of £231,128 (2024: £232,966) and incurred net profit £1,838(2024: loss of £24,635). Despite this financial position at the year end the directors are of the opinion that the financial statements are prepared on a going concern basis.

The directors have confirmed that continued financial and operational support will be made available to the company from its parent company, The Roald Dahl Museum and Story Centre, for at least the next 12 months from signoff date.

Based on the above the directors have prepared the accounts on a going concern basis.

CASH AND CASH EQUIVALENTS

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

DEBTORS

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment

CREDITORS

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - 6 ).

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 April 2024

and 31 March 2025

6,332

DEPRECIATION

At 1 April 2024

and 31 March 2025

6,332

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

5.

STOCKS

2025

2024

£

£

Stocks

55,875

57,875

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

1,758

4,894

Other debtors

1,400

301

3,158

5,195

7.	CASH AT BANK AND IN HAND

2025

2024

£

£

Bank account - Current

10,752

11,012

Bank account - Reserve

1,753

14,217

Till Float

100

100

Petty cash

400

172

13,005

25,501

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

5,031

3,353

Amounts owed to group undertakings

291,889

310,690

Taxation and social security

846

3,003

Other creditors

5,400

4,491

303,166

321,537

Amounts due to parent undertaking include an unsecured loan of £80,000 (2024: £80,000) on which interest is payable at 0.5% above the Bank of England base rate.

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

1

100

100

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

The Report of the Auditors was unqualified.

We bring to the attention of the users of this report the directors' consideration of the specific likely effect on the company as set out in the going concern accounting policy at note 2. Specifically of note is the fact that the company relies on the financial support of the parent company, The Roald Dahl Museum and Story Centre. We have not qualified our report in this regard.

Jeffrey Bor (Senior Statutory Auditor)

for and on behalf of SCB (Accountants) Limited

11.	RELATED PARTY DISCLOSURES

The company has taken advantage of the exemption in FRS 102 section 33 from disclosing transactions with the parent company as consolidated financial statements for the group have been prepared.

12.	ULTIMATE CONTROLLING PARTY

The Company is a wholly owned subsidiary undertaking of The Roald DahI Museum and Story Centre, a company limited by guarantee and a registered UK charity whose registered office is at 81-83 High Street, Great Missenden, Buckinghamshire, HP16 OAL.