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Registered number: 10309414














DAVERLIN HOLDINGS LIMITED

 
UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

 
DAVERLIN HOLDINGS LIMITED
 

CONTENTS



Page
Balance sheet
 
1 - 2
Notes to the financial statements
 
3 - 5


 
DAVERLIN HOLDINGS LIMITED
REGISTERED NUMBER:10309414

BALANCE SHEET
AS AT 31 DECEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Investments
 5 
110
110

  
110
110

Current assets
  

Debtors: amounts falling due within one year
 6 
25,000,987
988

Cash at bank and in hand
 7 
506,809
500,756

  
25,507,796
501,744

Creditors: amounts falling due within one year
 8 
(1,150)
(500,144)

Net current assets
  
 
 
25,506,646
 
 
1,600

Total assets less current liabilities
  
25,506,756
1,710

  

Net assets
  
25,506,756
1,710


Capital and reserves
  

Called up share capital 
 9 
1,098
1,098

Profit and loss account
  
25,505,658
612

  
25,506,756
1,710


1

 
DAVERLIN HOLDINGS LIMITED
REGISTERED NUMBER:10309414
    
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2023

The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 13 August 2024.




K L Caplan
Director

The notes on pages 3 to 5 form part of these financial statements.

2

 
DAVERLIN HOLDINGS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1.


General information

Daverlin Holdings Limited is a private company, limited by shares, registered in England and Wales, registration number 10309414. The registered office address is Elsley Court, 20 -22 Great Titchfield Street, London, W1W 8BE.

 
The principal activity of the company is that of a holding company.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention 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. 

The company's functional and presentational currency is pound sterling.
The following principal accounting policies have been applied:

 
2.2

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.3

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the company operates and generates income.

 
2.4

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.5

Debtors

Short-term debtors are measured at transaction price, less any impairment.

 
2.6

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.

 
2.7

Creditors

Short-term creditors are measured at the transaction price.

 
2.8

Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from related parties and investment in ordinary shares.

3

 
DAVERLIN HOLDINGS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

2.Accounting policies (continued)

 
2.9

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees




The average monthly number of employees, including directors, during the year was 2 (2022 - 2).


4.


Dividends

2023
2022
£
£


Dividends paid
-
150,000


5.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 January 2023
110



At 31 December 2023

110






Net book value



At 31 December 2023
110



At 31 December 2022
110


6.


Debtors

2023
2022
£
£


Amounts owed by group undertakings
24,999,999
-

Other debtors
988
988

25,000,987
988


4

 
DAVERLIN HOLDINGS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

7.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
506,809
500,756



8.


Creditors: Amounts falling due within one year

2023
2022
£
£

Amounts owed to group undertakings
-
500,001

Corporation tax
1,150
143

1,150
500,144



9.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



109,775,120 Ordinary shares of £0.00001 each
1,098
1,098



10.


Related party transactions

No disclosure has been made of transactions with other wholly owned group companies in accordance with FRS 102 Section 1A paragraph 1AC.35.

 
5