IRIS Accounts Production v24.1.9.2 09213312 Board of Directors 1.1.23 31.12.23 31.12.23 23.5.24 false true false false true false Auditors Opinion iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh092133122022-12-31092133122023-12-31092133122023-01-012023-12-31092133122021-12-31092133122022-01-012022-12-31092133122022-12-3109213312ns15:EnglandWales2023-01-012023-12-3109213312ns14:PoundSterling2023-01-012023-12-3109213312ns10:Director12023-01-012023-12-3109213312ns10:PrivateLimitedCompanyLtd2023-01-012023-12-3109213312ns10:SmallEntities2023-01-012023-12-3109213312ns10:Audited2023-01-012023-12-3109213312ns10:SmallCompaniesRegimeForDirectorsReport2023-01-012023-12-3109213312ns10:SmallCompaniesRegimeForAccounts2023-01-012023-12-3109213312ns10:FullAccounts2023-01-012023-12-3109213312ns10:Director22023-01-012023-12-3109213312ns10:RegisteredOffice2023-01-012023-12-3109213312ns5:CurrentFinancialInstruments2023-12-3109213312ns5:CurrentFinancialInstruments2022-12-3109213312ns5:ShareCapital2023-12-3109213312ns5:ShareCapital2022-12-3109213312ns5:RetainedEarningsAccumulatedLosses2023-12-3109213312ns5:RetainedEarningsAccumulatedLosses2022-12-3109213312ns5:LandBuildings2022-12-3109213312ns5:LandBuildings2023-01-012023-12-3109213312ns5:LandBuildings2023-12-3109213312ns5:LandBuildings2022-12-3109213312ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-12-3109213312ns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-12-31
REGISTERED NUMBER: 09213312 (England and Wales)










Financial Statements

For The Year Ended 31 December 2023

for

Doehler I-Invest (UK) Limited

Doehler I-Invest (UK) Limited (Registered number: 09213312)






Contents of the Financial Statements
For The Year Ended 31 December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Doehler I-Invest (UK) Limited

Company Information
For The Year Ended 31 December 2023







DIRECTORS: S R H Fletcher
M Walsh





REGISTERED OFFICE: 1a Opal Court
Opal Drive
Fox Milne
Milton Keynes
Buckinghamshire
MK15 0DF





REGISTERED NUMBER: 09213312 (England and Wales)





AUDITORS: Kingscott Dix Limited
Chartered Accountants
and Statutory Auditor
Goodridge Court
Goodridge Avenue
Gloucester
Gloucestershire
GL2 5EN

Doehler I-Invest (UK) Limited (Registered number: 09213312)

Balance Sheet
31 December 2023

31.12.23 31.12.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 7,182,306 5,080,442

CURRENT ASSETS
Debtors 5 512 196,990

CREDITORS
Amounts falling due within one year 6 4,153,908 2,368,630
NET CURRENT LIABILITIES (4,153,396 ) (2,171,640 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

3,028,910

2,908,802

CAPITAL AND RESERVES
Called up share capital 1,650,050 1,650,050
Retained earnings 1,378,860 1,258,752
3,028,910 2,908,802

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 23 May 2024 and were signed on its behalf by:





S R H Fletcher - Director


Doehler I-Invest (UK) Limited (Registered number: 09213312)

Notes to the Financial Statements
For The Year Ended 31 December 2023

1. STATUTORY INFORMATION

Doehler I-Invest (UK) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 as modified by the revaluation of certain assets.

Turnover
Turnover is measured at the fair value of the rentals received or receivable, excluding value added tax.

Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is calculated to write off the cost or valuation of assets less their residual values over their estimated useful lives at the following rates per annum:

Freehold landNil
Freehold property3% straight line

Financial instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with 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.

Basic financial assets
Basic financial assets, which include trade and other debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method 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.

Cash and cash equivalents
Cash and cash equivalents 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 current liabilities.

Impairment of financial assets
Financial assets, other than those held at fair value through profit and loss, are assessed for indicators of impairment at each reporting end date.
Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. The impairment loss is recognised in profit or loss.

Derecognition of financial assets
Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire, or when it transfers the financial asset and substantially all the risks and rewards of ownership to another entity.

Doehler I-Invest (UK) Limited (Registered number: 09213312)

Notes to the Financial Statements - continued
For The Year Ended 31 December 2023

2. ACCOUNTING POLICIES - continued

Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities
Basic financial liabilities, including trade and other creditors, bank loans and loans from fellow group companies, 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.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

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. If not, they are presented as creditors falling due after more than one year. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Derecognition of financial liabilities
Financial liabilities are derecognised when, and only when, the company's obligations are discharged, cancelled, or they expire.

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.

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.

3. EMPLOYEES AND DIRECTORS

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

Doehler I-Invest (UK) Limited (Registered number: 09213312)

Notes to the Financial Statements - continued
For The Year Ended 31 December 2023

4. TANGIBLE FIXED ASSETS
Land and
buildings
£   
COST OR VALUATION
At 1 January 2023 6,085,638
Additions 2,239,500
At 31 December 2023 8,325,138
DEPRECIATION
At 1 January 2023 1,005,196
Charge for year 137,636
At 31 December 2023 1,142,832
NET BOOK VALUE
At 31 December 2023 7,182,306
At 31 December 2022 5,080,442

Cost or valuation at 31 December 2023 is represented by:

Plant and
Land and machinery
buildings etc Totals
£    £    £   
Valuation in 2019 (608,986 ) - (608,986 )
Cost 8,934,124 - 8,934,124
8,325,138 - 8,325,138

If freehold land and buildings had not been revalued they would have been included at the following historical cost:

31.12.23 31.12.22
£    £   
Cost 8,934,124 6,694,624
Aggregate depreciation 1,085,935 948,299

Value of land in freehold land and buildings 3,350,000 2,500,000

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade debtors 512 -
Amounts owed by group undertakings - 196,990
512 196,990

Doehler I-Invest (UK) Limited (Registered number: 09213312)

Notes to the Financial Statements - continued
For The Year Ended 31 December 2023

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Bank loans and overdrafts 135 2,237,536
Other loans 3,766,406 -
Trade creditors 802 1,367
Amounts owed to group undertakings 74,474 -
Corporation tax 68,071 65,254
VAT 16,938 18,623
Other creditors 150,000 -
Accruals and deferred income 72,432 37,500
Accrued expenses 4,650 8,350
4,153,908 2,368,630

7. LEASING AGREEMENTS

The company has contracted with lessees for the following future minimum lease payments:

31.12.23 31.12.22
£ £
Within 1 year 525,000 450,000
Between 1 and 5 years 450,000 900,000
975,000 1,350,000

8. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Stephen Baily (Senior Statutory Auditor)
for and on behalf of Kingscott Dix Limited

9. CONSOLIDATED GROUP ACCOUNTS

The company's ultimate parent company Dohler Group SE produces consolidated accounts.

Information regarding the consolidated accounts of Dohler Group SE can be obtained from its registered office.