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Company No: 12462723 (England and Wales)

DUBOIS REALISATIONS LIMITED (FORMERLY KNOWN AS CABLE CAPITAL HOLDINGS LIMITED )

Unaudited Financial Statements
For the financial year ended 31 December 2023
Pages for filing with the registrar

DUBOIS REALISATIONS LIMITED (FORMERLY KNOWN AS CABLE CAPITAL HOLDINGS LIMITED )

Unaudited Financial Statements

For the financial year ended 31 December 2023

Contents

DUBOIS REALISATIONS LIMITED (FORMERLY KNOWN AS CABLE CAPITAL HOLDINGS LIMITED )

STATEMENT OF FINANCIAL POSITION

As at 31 December 2023
DUBOIS REALISATIONS LIMITED (FORMERLY KNOWN AS CABLE CAPITAL HOLDINGS LIMITED )

STATEMENT OF FINANCIAL POSITION (continued)

As at 31 December 2023
Note 2023 2022
£ £
Fixed assets
Investments 3 5,098,418 9
5,098,418 9
Current assets
Cash at bank and in hand 10,701 118,058
10,701 118,058
Creditors: amounts falling due within one year 4 ( 27,550) ( 7,500)
Net current (liabilities)/assets (16,849) 110,558
Total assets less current liabilities 5,081,569 110,567
Net assets 5,081,569 110,567
Capital and reserves
Called-up share capital 5 12 12
Profit and loss account 5,081,557 110,555
Total shareholder's funds 5,081,569 110,567

For the financial year ending 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The financial statements of Dubois Realisations Limited (Formerly known as Cable Capital Holdings Limited ) (registered number: 12462723) were approved and authorised for issue by the Board of Directors. They were signed on its behalf by:

E Mosafi
Director

22 May 2024

DUBOIS REALISATIONS LIMITED (FORMERLY KNOWN AS CABLE CAPITAL HOLDINGS LIMITED )

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2023
DUBOIS REALISATIONS LIMITED (FORMERLY KNOWN AS CABLE CAPITAL HOLDINGS LIMITED )

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2023
1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Dubois Realisations Limited (Formerly known as Cable Capital Holdings Limited ) (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the company's registered office is The Old Town Hall, 71 Christchurch Road, Ringwood, BH24 1DH, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Interest income

Interest income is recognised when it is probable that the economic benefits will flow to the company and the amount of revenue can be measured reliably. Interest income is accrued on a time basis, by reference to the principal outstanding at the effective interest rate applicable, which is the rate that exactly discounts estimated future cash receipts through the expected life of the financial asset to that asset's net carrying amount on initial recognition.

Dividend income

Dividend income from investments is recognised when the shareholders' rights to receive payment have been established (provided that it is probable that the economic benefits will flow to the company and the amount of revenue can be measured reliably).

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Statement of Financial Position date.

Fixed asset investments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Financial instruments

The Company only enters into basic financial instruments and transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to and from related parties and investments in non-puttable ordinary shares.

Financial assets
Basic financial assets, including trade and other debtors, and amounts due from related companies, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Such assets are subsequently carried at amortised cost using the effective interest method.

At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in the Statement of Comprehensive Income.

Financial assets are derecognised when (a) the contractual rights to the cash flows from the asset expire or are settled, or (b) substantially all the risks and rewards of the ownership of the asset are transferred to another party or (c) control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions.

Financial liabilities
Basic financial liabilities, including trade and other creditors and accruals, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.

Financial assets and liabilities are offset and the net amounts presented in the financial statements when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Investments
Investments in subsidiaries are measured at cost less accumulated impairment.

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.

2. Employees

2023 2022
Number Number
Monthly average number of persons employed by the company during the year, including directors 3 3

3. Fixed asset investments

Investments in subsidiaries

2023
£
Cost
At 01 January 2023 9
Disposals ( 5)
At 31 December 2023 4
Carrying value at 31 December 2023 4
Carrying value at 31 December 2022 9

Other investments Total
£ £
Cost or valuation before impairment
At 01 January 2023 0 0
Additions 5,057,800 5,057,800
Movement in fair value 40,614 40,614
At 31 December 2023 5,098,414 5,098,414
Carrying value at 31 December 2023 5,098,414 5,098,414
Carrying value at 31 December 2022 0 0

The fair value of listed investments was determined with reference to the quoted market price at the reporting date.

Investments in shares

Name of entity Registered office Principal activity Class of
shares
Ownership
31.12.2023
Ownership
31.12.2022
Dubois Ltd​ 41-44 Great Queen Street, London, England, WC2B 5AD Receiving royalty income Ordinary 100.00% 0.00%

4. Creditors: amounts falling due within one year

2023 2022
£ £
Amounts owed to group undertakings 25,000 7,500
Other creditors 2,550 0
27,550 7,500

Amounts owed to group undertakings are unsecured, interest-free, have no fixed date of repayment and are repayable on demand.

5. Called-up share capital

2023 2022
£ £
Allotted, called-up and fully-paid
2 Ordinary A shares of £ 1.00 each 2 2
2 Ordinary B shares of £ 1.00 each 2 2
2 Ordinary C shares of £ 1.00 each 2 2
6 Ordinary shares of £ 1.00 each 6 6
12 12

6. Ultimate controlling party

The ultimate controlling party is Dubois Group Holdings Limited.