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REGISTERED NUMBER: 13487720 (England and Wales)















Unaudited Cessation Financial Statements

for the Period 1 August 2023 to 31 January 2025

for

Debron Property Ltd

Debron Property Ltd (Registered number: 13487720)






Contents of the Financial Statements
for the Period 1 August 2023 to 31 January 2025




Page

Company Information 1

Chartered Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 4


Debron Property Ltd

Company Information
for the Period 1 August 2023 to 31 January 2025







DIRECTORS: R J Fewery
D J Fewery





REGISTERED OFFICE: 8 Fernhills
Hunton Bridge
Kings Langley
Herts
WD4 8PT





REGISTERED NUMBER: 13487720 (England and Wales)





ACCOUNTANTS: Stewarts Accountants Limited
271 High Street
Berkhamsted
Hertfordshire
HP4 1AA

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Debron Property Ltd

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Debron Property Ltd for the period ended 31 January 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Debron Property Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Debron Property Ltd and state those matters that we have agreed to state to the Board of Directors of Debron Property Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Debron Property Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Debron Property Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Debron Property Ltd. You consider that Debron Property Ltd is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Debron Property Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Stewarts Accountants Limited
271 High Street
Berkhamsted
Hertfordshire
HP4 1AA


11 April 2025

Debron Property Ltd (Registered number: 13487720)

Balance Sheet
31 January 2025

31.1.25 31.7.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 - 281
Investment property 5 - 232,274
- 232,555

CURRENT ASSETS
Cash at bank 1,321 96

CREDITORS
Amounts falling due within one year 6 2,083 228,810
NET CURRENT LIABILITIES (762 ) (228,714 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(762

)

3,841

CAPITAL AND RESERVES
Called up share capital 240 200
Share premium 6,460 -
Retained earnings (7,462 ) 3,641
(762 ) 3,841

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 January 2025 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.

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 11 April 2025 and were signed on its behalf by:





R J Fewery - Director


Debron Property Ltd (Registered number: 13487720)

Notes to the Financial Statements
for the Period 1 August 2023 to 31 January 2025

1. STATUTORY INFORMATION

Debron Property 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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance

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 period 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 period 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 period was NIL (2023 - NIL).

Debron Property Ltd (Registered number: 13487720)

Notes to the Financial Statements - continued
for the Period 1 August 2023 to 31 January 2025

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 August 2023 499
Disposals (499 )
At 31 January 2025 -
DEPRECIATION
At 1 August 2023 218
Charge for period 70
Eliminated on disposal (288 )
At 31 January 2025 -
NET BOOK VALUE
At 31 January 2025 -
At 31 July 2023 281

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 August 2023 232,274
Disposals (232,274 )
At 31 January 2025 -
NET BOOK VALUE
At 31 January 2025 -
At 31 July 2023 232,274

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.25 31.7.23
£    £   
Taxation and social security 447 817
Other creditors 1,636 227,993
2,083 228,810