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DICKSON TIMBER LTD

Registered Number
08401456
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2026

DICKSON TIMBER LTD
Company Information
for the year from 1 April 2025 to 31 March 2026

Directors | DICKSON, Ben Peter
| DICKSON, Zara Louise

Registered Address | Number 3 Acorn Business Park
| Keighley Road
| Skipton
| BD23 2UE

Registered Number | 08401456 (England and Wales)

DICKSON TIMBER LTD
Statement of Financial Position
31 March 2026

| Notes | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 5 |  |  | 296,826 |  |  |  | 186,767
|  |  |  | 296,826 |  |  |  | 186,767
Current assets |  |  |  |  |  |  |  |
Stocks |  | 692,639 |  |  |  | 595,809 |  |
Debtors | 6 | 251,968 |  |  |  | 192,967 |  |
Cash at bank and on hand |  | 298,766 |  |  |  | 265,061 |  |
|  | 1,243,373 |  |  |  | 1,053,837 |  |
Creditors amounts falling due within one year | 7 | (557,077) |  |  |  | (398,437) |  |
Net current assets (liabilities) |  |  |  | 686,296 |  |  |  | 655,400
Total assets less current liabilities |  |  |  | 983,122 |  |  |  | 842,167
Creditors amounts falling due after one year | 8 |  |  | (73,804) |  |  |  | (61,273)
Provisions for liabilities | 10 |  |  | (73,500) |  |  |  | (43,000)
Net assets |  |  |  | 835,818 |  |  |  | 737,894
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 30 |  |  |  | 30
Other reserves |  |  |  | 70 |  |  |  | 70
Profit and loss account |  |  |  | 835,718 |  |  |  | 737,794
Shareholders' funds |  |  |  | 835,818 |  |  |  | 737,894

- The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 6 July 2026, and are signed on its behalf by:
DICKSON, Ben Peter Director Registered Company No. 08401456

DICKSON TIMBER LTD
Notes to the Financial Statements
for the year ended 31 March 2026

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Basis of preparation
--- | ---
| The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Going concern
--- | ---
| The directors believe that the company has adequate resources to continue in operational existence for the foreseeable future. The company continues to have the support of the directors, shareholders and creditors and therefore continue to adopt the going concern basis of accounting in preparing the financial statements.

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and/or the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

| Operating leases
--- | ---
| Where, substantially, all the risks and rewards of ownership of the asset do not transfer from the lessor to the company, the lease is treated as an operating lease. Rentals payable under operating leases are charged to the Income Statement on a straight-line basis over the period of the lease. Where the company is a lessor, rental income from operating leases is credited to the Income Statement on a straight-line basis over the lease term.

| Defined contribution pension plan
--- | ---
| The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further obligation. Contributions to defined contribution plans are expensed in the period to which they relate. Amounts not paid are shown in accruals in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.

| Current taxation
--- | ---
| 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.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Intangible assets
--- | ---
| Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. 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 disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement. Depreciation is provided on all tangible fixed assets as follows:

|  | Reducing balance (%)
| Plant and machinery | 20
| Vehicles | 25
| Office Equipment | 20

| Finance leases and hire purchase contracts
--- | ---
| Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the Statement of Financial Position. They are depreciated over the shorter of their useful lives or the term of the lease. All other lease arrangements are classified as an operating lease.

| Stocks and work in progress
--- | ---
| Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete). At each date of Statement of Financial Position, 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 the Income Statement. Work in progress is valued on the basis of direct costs plus attributable overheads based on 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.

| Trade and other debtors
--- | ---
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

| Trade and other creditors
--- | ---
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

2. | Average number of employees
--- | ---

|  | 2026 |  | 2025
| Average number of employees during the year | 9 |  | 10

3. | Intangible assets
--- | ---

|  | Goodwill |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 April 25 | 288,142 |  | 288,142
| At 31 March 26 | 288,142 |  | 288,142
| Amortisation and impairment
| At 01 April 25 | 288,142 |  | 288,142
| At 31 March 26 | 288,142 |  | 288,142
| Net book value
| At 31 March 26 | - |  | -
| At 31 March 25 | - |  | -

4. | Useful life of intangible assets
--- | ---
| 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 - 20% straight line

5. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Vehicles |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 April 25 | 84,490 |  | 231,087 |  | 10,203 |  | 325,780
| Additions | 69,361 |  | 107,624 |  | 1,338 |  | 178,323
| Disposals | (1,590) |  | - |  | (382) |  | (1,972)
| At 31 March 26 | 152,261 |  | 338,711 |  | 11,159 |  | 502,131
| Depreciation and impairment
| At 01 April 25 | 53,002 |  | 80,930 |  | 5,081 |  | 139,013
| Charge for year | 17,857 |  | 48,637 |  | 1,206 |  | 67,700
| On disposals | (1,183) |  | - |  | (225) |  | (1,408)
| At 31 March 26 | 69,676 |  | 129,567 |  | 6,062 |  | 205,305
| Net book value
| At 31 March 26 | 82,585 |  | 209,144 |  | 5,097 |  | 296,826
| At 31 March 25 | 31,488 |  | 150,157 |  | 5,122 |  | 186,767

| The net book value of assets held under finance leases or hire purchase contracts, included above, are as follows: Plant and machinery £63,691 (2025 - £12,954) Motor vehicles £115,501 (2025 - £84,884)

6. | Debtors: amounts due within one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 242,675 |  | 169,389
| Other debtors | 58 |  | 14,139
| Prepayments and accrued income | 9,235 |  | 9,439
| Total | 251,968 |  | 192,967

7. | Creditors: amounts due within one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 350,045 |  | 242,313
| Taxation and social security | 48,723 |  | 86,623
| Finance lease and HP contracts | 52,382 |  | 21,059
| Other creditors | 17,105 |  | -
| Accrued liabilities and deferred income | 88,822 |  | 48,442
| Total | 557,077 |  | 398,437

8. | Creditors: amounts due after one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Other creditors | 73,804 |  | 61,273
| Total | 73,804 |  | 61,273

9. | Obligations under finance leases
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Finance lease and HP contracts | 126,186 |  | 82,332

10. | Provisions for liabilities
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 73,500 |  | 43,000
| Total | 73,500 |  | 43,000

11. | Operating lease commitments
--- | ---
| At 31 March 2026 the company had future minimum lease payments under non-cancellable operating leases as follows: Due under one year - £69,500 (2025 - £69,500) Due 1 - 2 years - £69,500 (2025 - £69,500) Due 2 - 5 years - £208,500 (2025 - £208,500) Due over 5 years - £69,500 (2025 - £139,000)

12. | Off-balance sheet arrangements
--- | ---
| The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company and amounted to £195,797 (2025 - £226,909). Contributions totalling £2,316 (2025 - £12,797) were payable to the fund at the reporting date and are included in creditors.

13. | Related party transactions
--- | ---
| Included in other creditors, falling due within one year, is an amount of £17,000 (2025 - £9,500 debtor) due to the director Z L Dickson. The balance is interest free and payable on demand.