IRIS Accounts Production v25.2.0.378 01071289 Board of Directors Board of Directors 1.4.24 31.3.25 31.3.25 false true false false false true false Fair value model iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh010712892024-03-31010712892025-03-31010712892024-04-012025-03-31010712892023-03-31010712892023-04-012024-03-31010712892024-03-3101071289ns15:EnglandWales2024-04-012025-03-3101071289ns14:PoundSterling2024-04-012025-03-3101071289ns10:Director12024-04-012025-03-3101071289ns10:Director22024-04-012025-03-3101071289ns10:PrivateLimitedCompanyLtd2024-04-012025-03-3101071289ns10:SmallEntities2024-04-012025-03-3101071289ns10:AuditExempt-NoAccountantsReport2024-04-012025-03-3101071289ns10:SmallCompaniesRegimeForDirectorsReport2024-04-012025-03-3101071289ns10:SmallCompaniesRegimeForAccounts2024-04-012025-03-3101071289ns10:FullAccounts2024-04-012025-03-310107128912024-04-012025-03-3101071289ns10:CompanySecretary12024-04-012025-03-3101071289ns10:RegisteredOffice2024-04-012025-03-3101071289ns5:CurrentFinancialInstruments2025-03-3101071289ns5:CurrentFinancialInstruments2024-03-3101071289ns5:Non-currentFinancialInstruments2025-03-3101071289ns5:Non-currentFinancialInstruments2024-03-3101071289ns5:ShareCapital2025-03-3101071289ns5:ShareCapital2024-03-3101071289ns5:FurtherSpecificReserve2ComponentTotalEquity2025-03-3101071289ns5:FurtherSpecificReserve2ComponentTotalEquity2024-03-3101071289ns5:RetainedEarningsAccumulatedLosses2025-03-3101071289ns5:RetainedEarningsAccumulatedLosses2024-03-3101071289ns5:PatentsTrademarksLicencesConcessionsSimilar2024-04-012025-03-3101071289ns5:IntangibleAssetsOtherThanGoodwill2024-03-3101071289ns5:IntangibleAssetsOtherThanGoodwill2025-03-3101071289ns5:IntangibleAssetsOtherThanGoodwill2024-03-3101071289ns5:PlantMachinery2024-03-3101071289ns5:FurnitureFittings2024-03-3101071289ns5:MotorVehicles2024-03-3101071289ns5:PlantMachinery2024-04-012025-03-3101071289ns5:FurnitureFittings2024-04-012025-03-3101071289ns5:MotorVehicles2024-04-012025-03-3101071289ns5:PlantMachinery2025-03-3101071289ns5:FurnitureFittings2025-03-3101071289ns5:MotorVehicles2025-03-3101071289ns5:PlantMachinery2024-03-3101071289ns5:FurnitureFittings2024-03-3101071289ns5:MotorVehicles2024-03-3101071289ns5:WithinOneYearns5:CurrentFinancialInstruments2025-03-3101071289ns5:WithinOneYearns5:CurrentFinancialInstruments2024-03-3101071289ns5:Secured2025-03-3101071289ns5:Secured2024-03-31
REGISTERED NUMBER: 01071289 (England and Wales)






























UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

DE MONTFORT INTERNATIONAL LIMITED

DE MONTFORT INTERNATIONAL LIMITED (REGISTERED NUMBER: 01071289)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


DE MONTFORT INTERNATIONAL LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2025







DIRECTORS: Mr CJ Mathew
Mr RM Mathew



SECRETARY: Mr CJ Mathew



REGISTERED OFFICE: Stratford Farm
19 Main Street
Marston Trussell
Market Harborough
Leicestershire
LE16 9TY



REGISTERED NUMBER: 01071289 (England and Wales)



BANKERS: Handelsbanken
St. John's House
30 East Street
Leicestershire
LE1 6NB

DE MONTFORT INTERNATIONAL LIMITED (REGISTERED NUMBER: 01071289)

BALANCE SHEET
31 MARCH 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 544,481 585,526
Investment properties 6 10,169,367 10,169,367
10,713,848 10,754,893

CURRENT ASSETS
Debtors 7 62,692 117,646
Cash at bank 165,080 1,904
227,772 119,550
CREDITORS
Amounts falling due within one year 8 1,264,871 840,425
NET CURRENT LIABILITIES (1,037,099 ) (720,875 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

9,676,749

10,034,018

CREDITORS
Amounts falling due after more than one
year

9

-

(449,500

)

PROVISIONS FOR LIABILITIES (1,660,210 ) (1,670,472 )
NET ASSETS 8,016,539 7,914,046

CAPITAL AND RESERVES
Called up share capital 50,000 50,000
Non distributable reserves 3,055,545 3,055,545
Retained earnings 4,910,994 4,808,501
SHAREHOLDERS' FUNDS 8,016,539 7,914,046

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

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

DE MONTFORT INTERNATIONAL LIMITED (REGISTERED NUMBER: 01071289)

BALANCE SHEET - continued
31 MARCH 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13 August 2025 and were signed on its behalf by:




Mr CJ Mathew - Director



Mr RM Mathew - Director


DE MONTFORT INTERNATIONAL LIMITED (REGISTERED NUMBER: 01071289)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025


1. STATUTORY INFORMATION

De Montfort International 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 as modified by the revaluation of certain assets.

Turnover
Revenue comprises the fair value for the sale of goods and services excluding value added tax and represents net invoice value less returns and settlement discounts. In addition, revenue includes income from the rental of investment properties excluding value added tax.

Intangible assets
Patents and licences are amortised through the profit and loss account by equal instalments over their estimated useful economic life of 10 years.

Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery - 10% reducing balance
Fixtures and fittings - 20% on cost
Motor vehicles - 25% on cost

Investment property
Investment properties for which value can be measured reliably without undue cost or effort on an ongoing basis are measured at fair value annually with any change recognised in the non distributable reserves.

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.


DE MONTFORT INTERNATIONAL LIMITED (REGISTERED NUMBER: 01071289)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025


2. ACCOUNTING POLICIES - continued
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.

Pension costs and other post-retirement benefits
The company makes contributions to pension schemes. Contributions payable to the company's pension schemes are charged to the profit and loss account in the period to which they relate.

Creditors
Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Debtors
Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Operating lease
Rental income from operating leases is credited to the Income Statement on a straight line basis over the lease term.

Hire purchase and leasing
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

DE MONTFORT INTERNATIONAL LIMITED (REGISTERED NUMBER: 01071289)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025


4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 April 2024
and 31 March 2025 8,500
AMORTISATION
At 1 April 2024
and 31 March 2025 8,500
NET BOOK VALUE
At 31 March 2025 -
At 31 March 2024 -

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor
machinery fittings vehicles Totals
£    £    £    £   
COST
At 1 April 2024 1,247,091 38,985 27,495 1,313,571
Additions 20,192 2,268 - 22,460
At 31 March 2025 1,267,283 41,253 27,495 1,336,031
DEPRECIATION
At 1 April 2024 673,648 34,274 20,123 728,045
Charge for year 58,176 2,455 2,874 63,505
At 31 March 2025 731,824 36,729 22,997 791,550
NET BOOK VALUE
At 31 March 2025 535,459 4,524 4,498 544,481
At 31 March 2024 573,443 4,711 7,372 585,526

6. INVESTMENT PROPERTIES
Total
£   
FAIR VALUE
At 1 April 2024
and 31 March 2025 10,169,367
NET BOOK VALUE
At 31 March 2025 10,169,367
At 31 March 2024 10,169,367

DE MONTFORT INTERNATIONAL LIMITED (REGISTERED NUMBER: 01071289)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025


6. INVESTMENT PROPERTIES - continued

Fair value at 31 March 2025 is represented by:
£   
Valuation in 2013 723,109
Valuation in 2017 539,868
Valuation in 2023 2,690,444
Cost 6,215,946
10,169,367

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

2025 2024
£    £   
Cost 6,215,946 6,215,946

Investment properties Stratford Farm & Mill Hill Farm were revalued to fair value of £8,030,000 on 28 November 2022, based on a valuation undertaken by Fisher German. The directors valued the Slater Street properties at £2,100,000 on 31 March 2023. The method used for determining fair value was valuing against an active market.

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 52,213 80,305
Other debtors 10,479 37,341
62,692 117,646

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts 449,500 58,000
Trade creditors 382,105 587,649
Taxation and social security 43,885 19,508
Other creditors 389,381 175,268
1,264,871 840,425

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2025 2024
£    £   
Bank loans - 449,500

DE MONTFORT INTERNATIONAL LIMITED (REGISTERED NUMBER: 01071289)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025


10. SECURED DEBTS

The following secured debts are included within creditors:

2025 2024
£    £   
Bank loans 449,500 507,500

Svenska Handelsbanken Ab (Publ) holds a fixed and floating charge over all property and undertakings of the company.

11. RELATED PARTY DISCLOSURES

At the year end the company owed £50,286 (2024 - £84,097) to the directors on their director's loan accounts.

No interest was charged on the above balances.