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Registered number: 11821589









D&A PROPERTY DEVELOPERS LIMITED







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2024

 
D&A PROPERTY DEVELOPERS LIMITED
REGISTERED NUMBER: 11821589

BALANCE SHEET
AS AT 30 NOVEMBER 2024

2024
2023
                                                                          Note
£
£

Fixed assets
  

Tangible assets
 4 
1,061
112

Investments
 5 
1,841,898
1,744,117

Investment property
 6 
350,027
213,112

  
2,192,986
1,957,341

Current assets
  

Debtors: amounts falling due within one year
 7 
8,610
1,674

Cash at bank and in hand
  
8,648
7,372

  
17,258
9,046

Creditors: amounts falling due within one year
 8 
(2,038,242)
(1,824,963)

Net current liabilities
  
 
 
(2,020,984)
 
 
(1,815,917)

Total assets less current liabilities
  
172,002
141,424

  

Net assets
  
172,002
141,424


Capital and reserves
  

Called up share capital 
  
100
100

Revaluation reserve
  
200,000
200,000

Profit and loss account
  
(28,098)
(58,676)

  
172,002
141,424


The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.
 
Page 1

 
D&A PROPERTY DEVELOPERS LIMITED
REGISTERED NUMBER: 11821589
    
BALANCE SHEET (CONTINUED)
AS AT 30 NOVEMBER 2024


The financial statements were approved and authorised for issue by the board and were signed on its behalf on 27 August 2025.


D Pearson
Director

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 
D&A PROPERTY DEVELOPERS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

1.


General information

D&A Property Developers Limited ("the Company") is a private Company limited by shares, incorporated in England and Wales. The registered office is Leytonstone House, 3 Hanbury Drive, Leytonstone, London, E11 1GA. 

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Going concern

The accounts have been prepared on a going concern basis.

 
2.3

Finance costs

Finance costs are charged to the Statement of comprehensive income over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.


 
2.5

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.

Page 3

 
D&A PROPERTY DEVELOPERS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

2.Accounting policies (continued)


2.5
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following annual bases:

Plant and machinery
-
33%
Office equipment
-
33%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the Statement of comprehensive income.

  
2.6

Investment property

Investment property is carried at fair value determined annually by external valuers and the directors and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in the Statement of comprehensive income.

 
2.7

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.8

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.

 
2.9

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

 
2.10

Creditors

Short-term 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.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2023 - 2).

Page 4

 
D&A PROPERTY DEVELOPERS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

4.


Tangible fixed assets





Plant and machinery
Office equipment
Total

£
£
£



Cost or valuation


At 1 December 2023
1,000
2,607
3,607


Additions
1,398
-
1,398



At 30 November 2024

2,398
2,607
5,005



Depreciation


At 1 December 2023
999
2,496
3,495


Charge for the year on owned assets
338
111
449



At 30 November 2024

1,337
2,607
3,944



Net book value



At 30 November 2024
1,061
-
1,061



At 30 November 2023
1
111
112


5.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 December 2023
1,744,117


Additions
97,781



At 30 November 2024
1,841,898




Page 5

 
D&A PROPERTY DEVELOPERS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

6.


Investment property


Freehold investment property

£



Valuation


At 1 December 2023
213,112


Additions at cost
136,915



At 30 November 2024
350,027

In the opinion of the directors, the cost is not materially different from the market value at the year end.





7.


Debtors

2024
2023
£
£


Other debtors
8,610
1,674



8.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
13,934
2,591

Amounts owed to group undertakings
840,574
792,897

Corporation tax
20,033
10,563

Other creditors
1,157,401
1,012,612

Accruals and deferred income
6,300
6,300

2,038,242
1,824,963


Page 6

 
D&A PROPERTY DEVELOPERS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

9.


Related party transactions

Key management personnel
At the year end, the Company owed the directors £Nil (2023 - £20,000).
Other
During the year, the Company engaged in transactions with an entity which has control over the Company. All transactions were undertaken at market value. At the year end, the Company owed this entity £840,574 (2023 - £792,897).
During the year, the Company also engaged in transactions with an entity which it has a participating interest in. All transactions were undertaken at market value. At the year end, the Company owed this entity £369,501 
(2023 - £269,035).

 
Page 7