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REGISTERED NUMBER: 12971624 (England and Wales)















Financial Statements for the Year Ended 30 June 2024

for

DSL Capital Holdings Limited

DSL Capital Holdings Limited (Registered number: 12971624)






Contents of the Financial Statements
for the Year Ended 30 June 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


DSL Capital Holdings Limited

Company Information
for the Year Ended 30 June 2024







DIRECTORS: M S Landa
I S Landa
K S Landa
C S Landa
H Patel





REGISTERED OFFICE: Birchwood House, Unit A Willow Drive
Sherwood Business Park
Annesley
Nottingham
NG15 0DP





REGISTERED NUMBER: 12971624 (England and Wales)





AUDITORS: Torr Waterfield Limited
Statutory Auditor
Park House
37 Clarence Street
Leicester
Leicestershire
LE1 3RW

DSL Capital Holdings Limited (Registered number: 12971624)

Balance Sheet
30 June 2024

30.6.24 30.6.23
Notes £    £   
FIXED ASSETS
Investments 4 - 7,497
Investment property 5 1,800,000 -
1,800,000 7,497

CURRENT ASSETS
Debtors 6 40,671 -
Cash in hand 3 3
40,674 3
CREDITORS
Amounts falling due within one year 7 (7,814 ) -
NET CURRENT ASSETS 32,860 3
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,832,860

7,500

CAPITAL AND RESERVES
Called up share capital 1 7,500
Other reserves 1,786,168 -
Retained earnings 46,691 -
1,832,860 7,500

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 March 2025 and were signed on its behalf by:





M S Landa - Director


DSL Capital Holdings Limited (Registered number: 12971624)

Notes to the Financial Statements
for the Year Ended 30 June 2024

1. STATUTORY INFORMATION

DSL Capital Holdings 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover
Rental income is recognised on a receivable basis during the year, exclusive of Value Added Tax.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at 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 Profit and Loss Account, 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 3 (2023 - 3 ) .

DSL Capital Holdings Limited (Registered number: 12971624)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

4. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 July 2023 7,497
Additions 3,030,256
Disposals (3,037,753 )
At 30 June 2024 -
NET BOOK VALUE
At 30 June 2024 -
At 30 June 2023 7,497

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
Additions 1,800,000
At 30 June 2024 1,800,000
NET BOOK VALUE
At 30 June 2024 1,800,000

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Amounts owed by group undertakings 40,552 -
Other debtors 119 -
40,671 -

Other debtors includes prepayments and accrued income of £119 (2023 - £nil).

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Taxation and social security 6,814 -
Other creditors 1,000 -
7,814 -

Other creditors includes accruals and deferred income of £1,000 (2023 - £nil).

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

The Report of the Auditors was unqualified.

Peter Morris FCA (Senior Statutory Auditor)
for and on behalf of Torr Waterfield Limited

DSL Capital Holdings Limited (Registered number: 12971624)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

9. ULTIMATE CONTROLLING PARTY

Following a group reconstruction on 16 April 2024 the parent undertaking is HKL Holdings Limited. The registered office address is Birchwood House Unit A Willow Drive, Sherwood Business Park, Annesley, Nottingham, NG15 0DP.

On 16 April 2024, M S Landa became the ultimate controlling party.