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Registration number: 14261943

D & TB Holdings Limited

Annual Report and Unaudited Financial Statements

for the Year Ended 27 January 2025

 

D & TB Holdings Limited

Contents

Balance Sheet

1 to 2

Notes to the Unaudited Financial Statements

3 to 8

 

D & TB Holdings Limited

(Registration number: 14261943)
Balance Sheet as at 27 January 2025

Note

2025
£

2024
£

Fixed assets

 

Tangible assets

4

2,123,013

2,135,818

Investments

5

485,689

485,689

 

2,608,702

2,621,507

Current assets

 

Debtors

6

23,492

35,370

Cash at bank and in hand

 

77,919

48,319

 

101,411

83,689

Creditors: Amounts falling due within one year

7

(1,202,648)

(1,200,379)

Net current liabilities

 

(1,101,237)

(1,116,690)

Total assets less current liabilities

 

1,507,465

1,504,817

Provisions for liabilities

(9,728)

(6,187)

Net assets

 

1,497,737

1,498,630

Capital and reserves

 

Called up share capital

8

1,000

1,000

Retained earnings

1,496,737

1,497,630

Shareholders' funds

 

1,497,737

1,498,630

 

D & TB Holdings Limited

(Registration number: 14261943)
Balance Sheet as at 27 January 2025

For the financial year ending 27 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account and directors’ report have not been delivered in accordance with the special provisions applicable to companies subject to the small companies regime.

Approved and authorised by the Board on 26 June 2025 and signed on its behalf by:
 

.........................................
Mr DB Bateson
Director

 

D & TB Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 27 January 2025

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
10-12 Wellington Street St John's
Blackburn
Lancashire
BB1 8AG
United Kingdom

The principal place of business is:
Fellside Cottage
Eskdale
Holmrook
CA19 1TF

These financial statements were authorised for issue by the Board on 26 June 2025.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements are presented in Sterling which is the functional currency of the company and the accounts are rounded to the nearest pound.

Group accounts not prepared

The financial statements present information about the company as an individual undertaking and not about its group. The company and its subsidiary undertaking comprise a small group. The company has therefore taken advantage of the exemptions provided by section 399 of the Companies Act 2006 not to prepare group accounts.

Going concern

The directors, having made reasonable enquiries, consider that the company will have sufficient resources to continue trading for the foreseeable future. As a result the directors have continued to adopt the going concern basis in preparing the financial statements.

 

D & TB Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 27 January 2025

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Land and buildings

The value of freehold land and buildings is made up predominately of land. As such the directors consider the depreciation charge for land and buildings to be insignificant

Fixtures and fittings

20% reducing balance basis

Plant and machinery

15% reducing balance basis

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

 

D & TB Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 27 January 2025

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.


Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

 

D & TB Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 27 January 2025

Employee Benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 6 (2024 - 7).

4

Tangible assets

Land and buildings
£

Fixtures and fittings
£

Plant and machinery
£

Total
£

Cost or valuation

At 28 January 2024

2,037,271

16,847

91,741

2,145,859

Additions

-

-

2,956

2,956

At 27 January 2025

2,037,271

16,847

94,697

2,148,815

Depreciation

At 28 January 2024

-

3,948

6,093

10,041

Charge for the year

-

2,580

13,181

15,761

At 27 January 2025

-

6,528

19,274

25,802

Carrying amount

At 27 January 2025

2,037,271

10,319

75,423

2,123,013

At 27 January 2024

2,037,271

12,899

85,648

2,135,818

Included within the net book value of land and buildings above is £2,037,271 (2024 - £2,037,271) in respect of freehold land and buildings.
 

5

Investments

2025
£

2024
£

Investments in subsidiaries

485,689

485,689

Subsidiaries

£

Cost or valuation

At 28 January 2024

485,689

Carrying amount

At 27 January 2025

485,689

At 27 January 2024

485,689

 

D & TB Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 27 January 2025

Details of undertakings

Details of the investments (including principal place of business of unincorporated entities) in which the company holds 20% or more of the nominal value of any class of share capital are as follows:

Undertaking

Registered office

Holding

Proportion of voting rights and shares held

2025

2024

Subsidiary undertakings

Bat 2 Limited

Lake Coast and Dale Leisure
Scotland Road
Carnforth
Lancashire
LA5 9RF

England

Ordinary shares

51%

51%

Bat 3 Limited

10-12 Wellington Street
St Johns
Blackburn, BB1 8AG

England

Ordinary shares

100%

100%

Fisherground Limited

10-12 Wellington Street
St Johns
Blackburn, BB1 8AG

England

Ordinary shares

100%

100%

Subsidiary undertakings

Bat 2 Limited

The principal activity of Bat 2 Limited is the sale of static caravans.

Bat 3 Limited

The principal activity of Bat 3 Limited is that of a dormant company.

Fisherground Limited

The principal activity of Fisherground Limited is that of holiday lets.

 

D & TB Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 27 January 2025

6

Debtors

Current

2025
£

2024
£

Amounts owed by related parties

20,742

20,742

Prepayments

 

1,258

1,018

Other debtors

 

1,492

13,610

   

23,492

35,370

7

Creditors

Creditors: amounts falling due within one year

2025
£

2024
£

Due within one year

Taxation and social security

332

287

Accruals and deferred income

4,741

4,417

Other creditors

1,197,575

1,195,675

1,202,648

1,200,379

8

Share capital

Allotted, called up and fully paid shares

2025

2024

No.

£

No.

£

Ordinary A share of £0.10 each

10,000

1,000

10,000

1,000