2024-02-012025-01-312025-01-31false12421831DBRS PROPERTIES 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DBRS PROPERTIES LTD

Registered Number
12421831
(England and Wales)

Unaudited Financial Statements for the Year ended
31 January 2025

DBRS PROPERTIES LTD
Company Information
for the year from 1 February 2024 to 31 January 2025

Directors

SZULGAN, Boguslaw Jan
SZULGAN, Renata Elzbieta

Registered Address

9 Aberfield Walk
Leeds
LS10 3PU

Registered Number

12421831 (England and Wales)
DBRS PROPERTIES LTD
Balance Sheet as at
31 January 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Tangible assets1,070,277974,354
1,070,277974,354
Current assets
Debtors100100
Cash at bank and on hand2,1762,776
2,2762,876
Creditors amounts falling due within one year6(193,640)(181,357)
Net current assets (liabilities)(191,364)(178,481)
Total assets less current liabilities878,913795,873
Creditors amounts falling due after one year7(707,488)(560,472)
Provisions for liabilities8(47,079)(54,466)
Net assets124,346180,935
Capital and reserves
Called up share capital100100
Profit and loss account124,246180,835
Shareholders' funds124,346180,935
The financial statements were approved and authorised for issue by the Board of Directors on 18 August 2025, and are signed on its behalf by:
SZULGAN, Boguslaw Jan
Director
SZULGAN, Renata Elzbieta
Director

Registered Company No. 12421831
DBRS PROPERTIES LTD
Notes to the Financial Statements
for the year ended 31 January 2025

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows: Plant and machinery 33% reducing method
Investment property
The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss. Investment properties are valued using RICS open market valuation on a freehold basis.
2.Average number of employees

20252024
Average number of employees during the year11
3.Deferred tax
Increases in the UK Corporation tax rate from 19% to 25% (19% effective from 1 April 2017, and 25% effective from 1 April 2023) have been substantively enacted. This will impact the company's future tax charge accordingly. The value of the deferred tax assets at the balance sheet date has been calculated using the applicable rate when the asset is expected to be realised.
4.Revaluation of property, plant and equipment
5.Investment property
6.Creditors: amounts due within one year

2025

2024

££
Trade creditors / trade payables-2,076
Bank borrowings and overdrafts193,640178,852
Accrued liabilities and deferred income-429
Total193,640181,357
7.Creditors: amounts due after one year

2025

2024

££
Bank borrowings and overdrafts707,488560,472
Total707,488560,472
8.Provisions for liabilities

2025

2024

££
Net deferred tax liability (asset)47,07954,466
Total47,07954,466