Dowling Civil Engineering Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 05868438

DOWLING CIVIL ENGINEERING LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

30 April 2025

DOWLING CIVIL ENGINEERING LIMITED

STATEMENT OF FINANCIAL POSITION

30 April 2025

	2025		2024
Note	£	£	£	£

Fixed Assets

Tangible assets	6	319,961	315,116
Investments	7	18	–
		-----------	-----------
		319,979	315,116

Current Assets

Debtors	8	1,363,763	447,954
Cash at bank and in hand		800,685	958,315
		--------------	--------------
		2,164,448	1,406,269

Creditors: amounts falling due within one year	9	1,084,824		399,431
		--------------		--------------
Net Current Assets			1,079,624		1,006,838
			--------------		--------------
Total Assets Less Current Liabilities			1,399,603		1,321,954

Creditors: amounts falling due after more than one year	10		111,618		153,148

Provisions

Taxation including deferred tax	74,000	54,350
	--------------	--------------
Net Assets	1,213,985	1,114,456
	--------------	--------------

DOWLING CIVIL ENGINEERING LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

30 April 2025

	2025		2024
Note	£	£	£	£

Capital and Reserves

Called up share capital	100	100
Profit and loss account	1,213,885	1,114,356
	--------------	--------------
Shareholders Funds	1,213,985	1,114,456
	--------------	--------------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 30 April 2025 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 financial statements for the year in question in accordance with section 476 ;

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

These financial statements were approved by the board of directors and authorised for issue on 20 October 2025 , and are signed on behalf of the board by:

P M Dowling

Director

Company registration number: 05868438

DOWLING CIVIL ENGINEERING LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 30 APRIL 2025

1. General Information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Unit 1, Riverside Enterprise Park, Skellingthorpe Road, Saxilby, Lincoln, LN1 2FU, United Kingdom.

2. Statement of Compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting Policies

Basis of Preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue Recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Income Tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

	Goodwill	-	10% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible Assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant and machinery	-	20% reducing balance
Fixtures and fittings	-	15% reducing balance
Motor vehicles	-	25% reducing balance

	Equipment	-	25% straight line

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Impairment of Fixed Assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Finance Leases and Hire Purchase Contracts

Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

Defined Contribution Plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4. Employee Numbers

The average number of persons employed by the company during the year amounted to 10 (2024: 9 ).

5. Intangible Assets

	Goodwill
	£
Cost
At 1 May 2024 and 30 April 2025	30,000
	---------
Amortisation
At 1 May 2024 and 30 April 2025	30,000
	---------
Carrying amount
At 30 April 2025	–
	---------
At 30 April 2024	–
	---------

6. Tangible Assets

	Plant and machinery	Fixtures and fittings	Motor vehicles	Equipment	Total
	£	£	£	£	£
Cost
At 1 May 2024	109,532	14,729	293,595	20,871	438,727
Additions	59,887	7,532	5,995	11,264	84,678
	-----------	---------	-----------	---------	-----------
At 30 April 2025	169,419	22,261	299,590	32,135	523,405
	-----------	---------	-----------	---------	-----------
Depreciation
At 1 May 2024	26,363	3,569	79,116	14,563	123,611
Charge for the year	22,765	2,804	47,033	7,231	79,833
	-----------	---------	-----------	---------	-----------
At 30 April 2025	49,128	6,373	126,149	21,794	203,444
	-----------	---------	-----------	---------	-----------
Carrying amount
At 30 April 2025	120,291	15,888	173,441	10,341	319,961
	-----------	---------	-----------	---------	-----------
At 30 April 2024	83,169	11,160	214,479	6,308	315,116
	-----------	---------	-----------	---------	-----------

Finance leases and hire purchase contracts

Included within the carrying value of tangible assets are the following amounts relating to assets held under finance leases or hire purchase agreements:

	Motor vehicles
	£
At 30 April 2025	160,664
	-----------
At 30 April 2024	203,437
	-----------

7. Investments

	Other investments other than loans
	£
Cost
At 1 May 2024	–
Additions	18
	-----
At 30 April 2025	18
	-----
Impairment
At 1 May 2024 and 30 April 2025	–
	-----

Carrying amount
At 30 April 2025	18
	-----
At 30 April 2024	–
	-----

8. Debtors

	2025	2024
	£	£
Trade debtors	1,038,332	326,426
Amounts owed by group undertakings	72,950	14,000
Other debtors	252,481	107,528
	--------------	-----------
	1,363,763	447,954
	--------------	-----------

9. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	818,505	186,149
Social security and other taxes	213,706	137,857
Other creditors	52,613	75,425
	--------------	-----------
	1,084,824	399,431
	--------------	-----------

Liabilities totalling £47,242 (2024 - £47,242) are secured against the company's assets.

10. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Other creditors	111,618	153,148
	-----------	-----------

Liabilities totalling £111,618 (2024 - £153,148) are secured against the company's assets.

11. Directors' Advances, Credits and Guarantees

During the year the directors entered into the following advances and credits with the company:

	2025
	Balance brought forward	Advances/ (credits) to the directors	Balance outstanding
	£	£	£
K M Dowling	21,401	14,455	35,856
P M Dowling	21,401	14,455	35,856
	---------	---------	---------
	42,802	28,910	71,712
	---------	---------	---------

	2024
	Balance brought forward	Advances/ (credits) to the directors	Balance outstanding
	£	£	£
K M Dowling	6,627	14,774	21,401
P M Dowling	6,627	14,774	21,401
	---------	---------	---------
	13,254	29,548	42,802
	---------	---------	---------

All balances are repayable on demand and subject to interest at the official rate.

12. Controlling Party

The company is a wholly owned subsidiary of Hykeham Holdings Ltd, a company registered in the UK.