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REGISTERED NUMBER: 05408118 (England and Wales)










DBA MANAGEMENT (HOLDINGS) LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH JUNE 2023






DBA MANAGEMENT (HOLDINGS) LIMITED (REGISTERED NUMBER: 05408118)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH JUNE 2023










Page

Balance Sheet 1

Notes to the Financial Statements 2 to 4


DBA MANAGEMENT (HOLDINGS) LIMITED (REGISTERED NUMBER: 05408118)

BALANCE SHEET
30TH JUNE 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 997 720
Investments 5 200 300
1,197 1,020

CURRENT ASSETS
Debtors 6 92,857 247,646
Cash at bank 93,064 122,360
185,921 370,006
CREDITORS
Amounts falling due within one year 7 40,104 119,439
NET CURRENT ASSETS 145,817 250,567
TOTAL ASSETS LESS CURRENT LIABILITIES 147,014 251,587

CAPITAL AND RESERVES
Called up share capital 8 75,000 75,000
Capital redemption reserve 25,000 25,000
Retained earnings 47,014 151,587
SHAREHOLDERS' FUNDS 147,014 251,587

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th June 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th June 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 26th September 2023 and were signed on its behalf by:




D F L Bishop - Director


DBA MANAGEMENT (HOLDINGS) LIMITED (REGISTERED NUMBER: 05408118)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH JUNE 2023


1. STATUTORY INFORMATION

DBA Management (Holdings) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 05408118

Registered office: 3365 The Pentagon
Century Way
Thorpe Park
Leeds
West Yorkshire
LS15 8ZB

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.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £. The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Tangible fixed assets are stated at cost (or deemed cost) or less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended. Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows:

Fixtures and fittings- 25% on cost

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


DBA MANAGEMENT (HOLDINGS) LIMITED (REGISTERED NUMBER: 05408118)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH JUNE 2023


2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Debtors and creditors receivable / payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1st July 2022 2,345
Additions 979
At 30th June 2023 3,324
DEPRECIATION
At 1st July 2022 1,625
Charge for year 702
At 30th June 2023 2,327
NET BOOK VALUE
At 30th June 2023 997
At 30th June 2022 720

DBA MANAGEMENT (HOLDINGS) LIMITED (REGISTERED NUMBER: 05408118)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH JUNE 2023


5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1st July 2022 300
Disposals (100 )
At 30th June 2023 200
NET BOOK VALUE
At 30th June 2023 200
At 30th June 2022 300

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Amounts owed by group undertakings 73,379 244,127
Other debtors 19,478 3,519
92,857 247,646

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 936 995
Amounts owed to group undertakings 3,344 94,296
Taxation and social security 7 1,120
Other creditors 35,817 23,028
40,104 119,439

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
74,800 Ordinary £1 74,800 74,800
200 'A' 'B' 'C' 'D' Ordinary £1 200 200
75,000 75,000

The 'A' 'B' 'C' and 'D' Ordinary shares are non-voting shares and shall not carry voting rights.