2014-08-012015-07-31407289falsetruehttp://www.companieshouse.gov.uk/pt:PlantMachinery2014-07-31http://www.companieshouse.gov.uk/cd:Director12014-08-012015-07-31http://www.companieshouse.gov.uk/pt:PlantMachinery2015-07-31http://www.companieshouse.gov.uk/pt:CommercialMotorVehicles2014-07-31http://www.companieshouse.gov.uk/pt:LandBuildings2014-08-012015-07-31http://www.companieshouse.gov.uk/pt:CommercialMotorVehicles2015-07-31http://www.companieshouse.gov.uk/pt:FixturesFittings2014-07-31http://www.companieshouse.gov.uk/pt:FixturesFittings2015-07-31http://www.companieshouse.gov.uk/pt:ToolsEquipment2014-07-31http://www.companieshouse.gov.uk/cd:OrdinaryShareClass12014-08-012015-07-31http://www.companieshouse.gov.uk/pt:SharesFixedAssetInvestmentspt:GroupUndertakingsOtherParticipatingInterests2014-07-31http://www.companieshouse.gov.uk/pt:ToolsEquipment2015-07-31http://www.companieshouse.gov.uk/pt:PatentsConcessionsLicencesTradeMarksSimilar2014-07-31http://www.companieshouse.gov.uk/pt:PlantMachinery2014-08-012015-07-31http://www.companieshouse.gov.uk/cd:OrdinaryShareClass22014-08-012015-07-31http://www.companieshouse.gov.uk/cd:OrdinaryShareClass12015-07-31http://www.companieshouse.gov.uk/pt:SharesFixedAssetInvestmentspt:GroupUndertakingsOtherParticipatingInterests2015-07-31http://www.companieshouse.gov.uk/pt:PatentsConcessionsLicencesTradeMarksSimilar2015-07-31http://www.companieshouse.gov.uk/pt:CommercialMotorVehicles2014-08-012015-07-31http://www.companieshouse.gov.uk/cd:OrdinaryShareClass22015-07-31http://www.companieshouse.gov.uk/cd:OrdinaryShareClass12014-07-31http://www.companieshouse.gov.uk/pt:FixturesFittings2014-08-012015-07-31http://www.companieshouse.gov.uk/cd:OrdinaryShareClass22014-07-31http://www.companieshouse.gov.uk/pt:DevelopmentCosts2014-08-012015-07-31http://www.companieshouse.gov.uk/pt:ToolsEquipment2014-08-012015-07-31http://www.companieshouse.gov.uk/pt:PatentsConcessionsLicencesTradeMarksSimilar2014-08-012015-07-31http://www.companieshouse.gov.uk/2013-08-012014-07-31http://www.companieshouse.gov.uk/2014-08-012015-07-31http://www.companieshouse.gov.uk/2014-07-31http://www.companieshouse.gov.uk/2015-07-31http://www.companieshouse.gov.uk/pt:LandBuildings2014-07-31http://www.companieshouse.gov.uk/cd:EntityAccountantsOrAuditors2014-08-012015-07-31http://www.companieshouse.gov.uk/pt:LandBuildings2015-07-31http://www.companieshouse.gov.uk/2014-07-31iso4217:GBPxbrli:sharesxbrli:pure
Registered number: 407289
Dowding and Plummer Limited
ABBREVIATED ACCOUNTS
FOR THE YEAR ENDED 31/07/2015
Prepared By:
R.J.Taylor & Co
Chartered Accountants
175 Cole Valley Road
Birmingham
B28 0DG

Dowding and Plummer Limited
ABBREVIATED ACCOUNTS
FOR THE YEAR ENDED 31/07/2015
INDEX TO THE ACCOUNTS
Abbreviated Balance Sheet2
Notes to the Abbreviated Accounts3
The company's registered number is 407289

Dowding and Plummer Limited
Registered Number: 407289
BALANCE SHEET AT 31/07/2015
20152014
Notes££
FIXED ASSETS
Intangible assets2-11,547
Tangible assets3973,620997,931
Investments44,8794,879
978,4991,014,357
CURRENT ASSETS
Stock425,375470,494
Debtors (amounts falling due within one year)5517,527721,053
Cash at bank and in hand26,9121,668
969,8141,193,215
CREDITORS: Amounts falling due within one year653,329822,569
NET CURRENT ASSETS316,485370,646
TOTAL ASSETS LESS CURRENT LIABILITIES1,294,9841,385,003
PROVISIONS FOR LIABILITIES701,2011,172,475
NET ASSETS593,783212,528
CAPITAL AND RESERVES
Called up share capital687,67387,673
Revaluation reserve1k,7639,866639,866
Capital redemption reserve100,327100,327
Profit and loss account(234,083)(615,338)
SHAREHOLDERS' FUNDS593,783212,528
For the year ending 31/07/2015 the company was entitled to exemption 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.
Approved by the board on 11/04/2016 and signed on their behalf by
B.G. Dowding
Director

Dowding and Plummer Limited
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31/07/2015
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).
1b. Cash Flow Statement
The Company is exempt from including a statement of cash flows in its accounts in accordance with Financial Reporting Standard for Smaller Entities (effective April 2008).
1c. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Land And Buildingsstraight line 2%
Plant and Machineryreducing balance 25%
Commercial Vehiclesreducing balance 33%
Fixtures and Fittingsreducing balance 25%
Equipmentreducing balance 20/33%
1d. Intangible Assets
Patents are valued at cost less amortisation. Amortisation is calculated to write off the cost in equal annual instalments over their estimated useful life of twenty years.
1e. Stocks
Stock and work in progress are valued at the lower of cost and net realisable value, after due regard for obsolete and slow moving stocks.
1f. Taxation
Corporation tax payable is provided on taxable profits at the current rates.
Provision is made for deferred taxation in so far as a liability or asset has arisen as a result of transactions that had occurred by the balance sheet date and have given rise to an obligation to pay more tax in the future, or the right to pay less tax in the future. An asset has not been recognised to the extent that the transfer of economic benefits in the future is uncertain. Deferred tax assets and liabilities recognised have not been discounted.

Dowding and Plummer Limited
1g. Pension Costs
The company previously operated a defined benefit pension scheme for a number of its' employees.The assets of the scheme are held separately from those of the company.
Pension scheme liabilities are measured on an actuarial basis using the defined accrued benefit method.Pension scheme assets are valued at market value at the balance sheet date.
At the date of the last valuation on 1st July 2010, the actuarial valuation of the assets was £4,048,000 excluding money purchase AVC's, being 75% of the value of the benefits accrued to members. The company also operates a defined contribution scheme and the financial statements show the contributions payable by the company during the year.
1h. Foreign Currency
Transactions in foreign currency are translated at the foreign exchange rate ruling at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the balance sheet date are translated at the exchange rate ruling at that date. Foreign exchange gains and losses are recognised in the income statement. Non-monetary assets and liabilities that are measured in terms of historical cost in a foreign currency are translated using the exchange rate at the date of the transaction.
1i. Turnover
Turnover represents the invoiced value of goods and services supplied by the company, net of value added tax and trade discounts.
1j. Investments
Fixed asset investments are shown at cost less amounts written off.
Provisions are made for permanent fluctuations in value.
1k. Revaluation Reserve
Surpluses or deficits arising on the revaluation of individual fixed assets other than investment properties are credited or debited to a non-distributible reserve known as the revaluation reserve (see also note 7).
Revaluation deficits in excess of the amount of prior revaluation surpluses on the same asset are charged to the profit and loss account.
1l. Group Accounts
The company is entitled to the exemption under Section 398 of the Companies Act 2006 from the obligation to prepare group accounts.

Dowding and Plummer Limited
2. INTANGIBLE FIXED ASSETS
PatentsTotal
££
Cost
At 01/08/201412,69312,693
At 31/07/201512,69312,693
Depreciation
At 01/08/20141,1461,146
For the year11,54711,547
At 31/07/201512,69312,693
Net Book Amounts
At 31/07/2015--
At 31/07/201411,54711,547
3. TANGIBLE FIXED ASSETS
Land & BuildingsPlant & MachineryVehiclesFixtures & FittingsEquipment
Total
££££££
Cost
At 01/08/2014988,320797,99529,57695,047131,8712,042,809
Additions-1,575---1,575
Disposals-(33,197)---(33,197)
At 31/07/2015988,320766,37329,57695,047131,8712,011,187
Depreciation
At 01/08/201440,143778,34018,58484,692123,1191,044,878
Disposals-(31,560)---(31,560)
For the year11,2364,9163,0012,6252,47124,249
At 31/07/201551,379751,69621,58587,317125,5901,037,567
Net Book Amounts
At 31/07/2015936,94114,6777,9917,7306,281973,620
At 31/07/2014948,17719,65510,99210,3558,752997,931

Dowding and Plummer Limited
4. INVESTMENT FIXED ASSETS
Shares in group companies
and participating interestsTotal
££
Cost
At 01/08/20144,8794,879
At 31/07/20154,8794,879
Amortisation
Net Book Amounts
At 31/07/20154,8794,879
At 31/07/20144,8794,879
5. DEBTORS 20152014
££
Amounts falling due within one year:
Trade debtors490,764655,770
Other debtors26,76365,283
517,527721,053
6. SHARE CAPITAL 20152014
££
Allotted, issued and fully paid:
9,173 Ordinary shares of £1 each9,1739,173
78,500 Deferred Preference shares of £1 each78,50078,500
87,67387,673
7. REVALUATION RESERVE 20152014
££
Revaluation reserve639,866639,866
639,866639,866

Dowding and Plummer Limited
8. RELATED PARTY TRANSACTIONS
Sales to Victor France SARL £93,739 (2014- £183,188)
Debtor at year end Victor France SARL £68,225 (2014- £57,536)
9. FIXED ASSET INVESTMENTS
Shares in Group CompaniesTotal
££
Cost:
At 01/08/20144,8794,879
____________________
At 31/07/20154,8794,879
____________________
Net book amounts:
At 31/07/20154,8794,879
____________________
At 31/07/20144,8794,879
____________________

Dowding and Plummer Limited
10. PENSIONS AND OTHER POST-RETIREMENT BENEFITS
The company operates a group personal pension plan for the majority of it's employees. Contributions payable for the year were £26,220 (2014 - £28,892)
The company also has a closed pension scheme providing benefits based on final pensionable pay. The assets of the scheme are held separately from those of the company. The company contributions to the scheme for the year were £20,800 (2014 - £50,400)
The main assumptions used by the actuary were:
20152014
%%
Rate of increase in pensions in payment2.62.5
Discount rate3.54.3
Inflation assumption3.33.2
The fair value of the scheme assets and the expected rate of return, the present value of scheme liabilities and the resulting deficit are :
20152014
££
Total market value of assets4,556,0004,332,000
Present value of scheme liabilities(5,253,000)(5,497,000)
________________________
Net pension liability(697,000)(1,165,000)
________________________
An analysis of the movements in the deficit during the year are shown below:
20152014
££
Deficit brought forward(1,165,000)(939,000)
Total finance cost(23,000)(29,000)
Actuarial gain/(loss)471,000(247,000)
Contributions21,00050,000
_______________________
Deficit carried forward(696,000)(1,165,000)
______________________

Dowding and Plummer Limited
11. ANALYSIS OF THE AMOUNT CHARGED TO OPERATING LOSS
20152014
££
Actual return less expected return on pension scheme assets235,0003,000
Experience gains/( losses) arising on the scheme liabilities757,000(2,000)
Losses arising from changes in assumptions underlying the present value of the scheme liabilities(500,000)(198,000)
__________________
492,000(197,000)
__________________
12. FINANCIAL COMMITMENTS
At 31 July 2015 the company had annual commitments under non-cancellable operating leases as follows:
20152014
££
Expiry Date:
Within one year26,87969,549
Between one and five years43,48947,328
After five years-216
________________________
70,368117,093
13. CONTINGENT LIABILITIES
A guarantee to HMRC in respect of duty deferment amounting to £10,000.
14. CAPITAL AND RESERVES OF SUBSIDIARY UNDERTAKINGS
The aggregate amount of capital and reserves and the results of the subsidiaries for the last relevant financial year were as follows:
Capital and reservesLoss for the year
££
Victor France SARL(4,636)(46,508)
Green River Technologies Limited10

Dowding and Plummer Limited
15. HOLDINGS OF 20% OR MORE
The company holds 20% or more of the share capital of the following companies:
CompanyCountry of registration or incorporationNature of businessClass of shares heldProportion of shares held
Subsidiary undertaking:
Victor France SARLFranceDistributorsOrdinary100%
Green River Technologies LimitedEnglandDormantOrdinary100%
16. LAND AND BUILDINGS HISTORICAL COST
Tangible fixed assets includes land and buildings at valuation , the historical cost is:
20152014
££
Cost761,386761,386
Depreciation473,907458,679
_______________________
287,479302,707
_______________________