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REGISTERED NUMBER: 08831729 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2024

for

DDC Investments Ltd

DDC Investments Ltd (Registered number: 08831729)






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


DDC Investments Ltd

Company Information
for the Year Ended 31 March 2024







DIRECTORS: D Carver-Wynne
D R Ellis
C Guest





REGISTERED OFFICE: Das Kino
22 Fletcher Gate
Nottingham
Nottinghamshire
NG1 2FZ





REGISTERED NUMBER: 08831729 (England and Wales)





ACCOUNTANTS: Beaumont Chapman Limited
Foxhall Lodge
Foxhall Road
Nottingham
Nottinghamshire
NG7 6LH

DDC Investments Ltd (Registered number: 08831729)

Balance Sheet
31 March 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 131,396 100,393
Investments 5 51 48
Investment property 6 894,806 894,806
1,026,253 995,247

CURRENT ASSETS
Debtors 7 960,942 1,011,309
Cash at bank 336,686 109,041
1,297,628 1,120,350
CREDITORS
Amounts falling due within one year 8 73,011 89,323
NET CURRENT ASSETS 1,224,617 1,031,027
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,250,870

2,026,274

CREDITORS
Amounts falling due after more than
one year

9

287,197

321,498
NET ASSETS 1,963,673 1,704,776

CAPITAL AND RESERVES
Called up share capital 3 3
Retained earnings 1,963,670 1,704,773
1,963,673 1,704,776

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 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.

DDC Investments Ltd (Registered number: 08831729)

Balance Sheet - continued
31 March 2024


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 25 September 2024 and were signed on its behalf by:





D R Ellis - Director


DDC Investments Ltd (Registered number: 08831729)

Notes to the Financial Statements
for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

DDC Investments Ltd 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Land and buildings - in accordance with the property
Plant and machinery etc - 33% on cost

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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 NIL (2023 - NIL).

DDC Investments Ltd (Registered number: 08831729)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 April 2023 4,458 110,473 114,931
Additions - 65,589 65,589
At 31 March 2024 4,458 176,062 180,520
DEPRECIATION
At 1 April 2023 1,907 12,631 14,538
Charge for year 223 34,363 34,586
At 31 March 2024 2,130 46,994 49,124
NET BOOK VALUE
At 31 March 2024 2,328 129,068 131,396
At 31 March 2023 2,551 97,842 100,393

5. FIXED ASSET INVESTMENTS
Other
investment
£   
COST
At 1 April 2023 48
Additions 3
At 31 March 2024 51
NET BOOK VALUE
At 31 March 2024 51
At 31 March 2023 48

6. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 April 2023
and 31 March 2024 894,806
NET BOOK VALUE
At 31 March 2024 894,806
At 31 March 2023 894,806

DDC Investments Ltd (Registered number: 08831729)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

7. DEBTORS
31.3.24 31.3.23
£    £   
Amounts falling due within one year:
Trade debtors 3,825 1,822
Amounts owed by group undertakings 134,267 134,267
Other debtors 28,091 11,061
166,183 147,150

Amounts falling due after more than one year:
Other debtors 794,759 864,159

Aggregate amounts 960,942 1,011,309

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Bank loans and overdrafts 57,131 54,323
Trade creditors 2,525 -
Other creditors 13,355 35,000
73,011 89,323

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
31.3.24 31.3.23
£    £   
Bank loans 287,197 321,498

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 193,780 192,969

DDC Investments Ltd (Registered number: 08831729)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

10. RELATED PARTY DISCLOSURES

During the period, Fletchergate Industries Ltd a company in which the directors have a significant influence purchased goods and services from DDC Investments Ltd of £nil (2023: £1,701) of which £nil (2023: £nil) was outstanding at the period end.

During the period Pandora's Holdings Ltd a company in which the directors have a significant influence sold goods and services to DDC Investments Ltd of £nil (2023: £1,113) of which £nil was outstanding at 31 March 2024 (2023: £nil).

During the period a loan was made to Fletchergate Promotions a company in which the directors have a significant interest of £9,000 and £6,000 remains outstanding at the year end (2023: £nil).

During the year a loan was made to Mr D R Ellis of £5,000 which was outstanding at the year end. This loan has now been repaid.

During the prior period a loan was made to Fletchergate Holdings Limited, a company in which the directors have a significant interest, of £60,000 and this remains outstanding at the year end (2023: £60,000).

During the prior period a loan was made to Trinitarian Limited, a company in which the directors have a significant influence, of £270,000 and the balance outstanding at 31 March 2024 is £244,100 (2023: £270,000).

In prior periods, the company loaned to Pandora's Holdings Ltd a company in which the directors have a significant influence, £504,500. The amount outstanding at 31 March 2024 is £484,659 (2023: £484,659).

11. ULTIMATE CONTROLLING PARTY

The ultimate controlling parties are the shareholders by virtue of their equal holdings.