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REGISTERED NUMBER: 09310333 (England and Wales)









UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2025

FOR

DAVIS AGRI BUILD LIMITED

DAVIS AGRI BUILD LIMITED (REGISTERED NUMBER: 09310333)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


DAVIS AGRI BUILD LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 28 FEBRUARY 2025







DIRECTORS: M.H. Davis
Mrs P.R. Davis





SECRETARY: Mrs P.R. Davis





REGISTERED OFFICE: Glebe Cottage
High Street
Tormarton
Badminton
GL9 1HZ





REGISTERED NUMBER: 09310333 (England and Wales)





ACCOUNTANTS: Alan Cavill Ltd
7 Queensholm Close
Downend
Bristol
BS16 6LD

DAVIS AGRI BUILD LIMITED (REGISTERED NUMBER: 09310333)

BALANCE SHEET
28 FEBRUARY 2025

28.2.25 28.2.24
Notes £    £    £    £   
FIXED ASSETS
Investments 5 998 998
Investment property 6 3,660,000 3,490,000
3,660,998 3,490,998

CURRENT ASSETS
Debtors 7 268,108 608,124
Investments 8 897,719 656,868
Cash at bank 664,755 476,593
1,830,582 1,741,585
CREDITORS
Amounts falling due within one year 9 28,168 46,158
NET CURRENT ASSETS 1,802,414 1,695,427
TOTAL ASSETS LESS CURRENT
LIABILITIES

5,463,412

5,186,425

PROVISIONS FOR LIABILITIES 189,814 147,314
NET ASSETS 5,273,598 5,039,111

CAPITAL AND RESERVES
Called up share capital 10,000 10,000
Revaluation reserve 10 1,104,087 888,285
Retained earnings 4,159,511 4,140,826
SHAREHOLDERS' FUNDS 5,273,598 5,039,111

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 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.

DAVIS AGRI BUILD LIMITED (REGISTERED NUMBER: 09310333)

BALANCE SHEET - continued
28 FEBRUARY 2025


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 10 July 2025 and were signed on its behalf by:




M.H. Davis - Director



Mrs P.R. Davis - Director


DAVIS AGRI BUILD LIMITED (REGISTERED NUMBER: 09310333)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025

1. STATUTORY INFORMATION

Davis Agri Build 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. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

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.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

DAVIS AGRI BUILD LIMITED (REGISTERED NUMBER: 09310333)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 28 FEBRUARY 2025

5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 29 February 2024
and 28 February 2025 998
NET BOOK VALUE
At 28 February 2025 998
At 28 February 2024 998

6. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 29 February 2024 3,490,000
Revaluations 170,000
At 28 February 2025 3,660,000
NET BOOK VALUE
At 28 February 2025 3,660,000
At 28 February 2024 3,490,000

Fair value at 28 February 2025 is represented by:
£   
Valuation in 2016 448,959
Valuation in 2017 98,279
Valuation in 2018 50,000
Valuation in 2019 55,650
Valuation in 2020 (764 )
Valuation in 2021 62,500
Valuation in 2022 120,693
Valuation in 2023 53,732
Valuation in 2024 (4,226 )
Valuation in 2025 170,000
Cost 2,605,177
3,660,000

If investment properties had not been revalued they would have been included at the following historical cost:

28.2.25 28.2.24
£    £   
Cost 2,605,177 2,605,177

Investment property was valued on an open market basis on 28 February 2025 by the directors .

DAVIS AGRI BUILD LIMITED (REGISTERED NUMBER: 09310333)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 28 FEBRUARY 2025

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28.2.25 28.2.24
£    £   
Trade debtors 3,500 24,683
Amounts owed by group undertakings 175,764 497,351
Other debtors 88,844 86,090
268,108 608,124

8. CURRENT ASSET INVESTMENTS
28.2.25 28.2.24
£    £   
Unlisted investments 897,719 656,868

9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28.2.25 28.2.24
£    £   
Trade creditors 2,325 (197 )
Taxation and social security 19,672 40,102
Other creditors 6,171 6,253
28,168 46,158

10. RESERVES
Revaluation
reserve
£   
At 29 February 2024 888,285
Revaluation transfered 215,802

At 28 February 2025 1,104,087