Company No: 14230052 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	31.03.2025		31.07.2024
		£		£
Fixed assets
Investment property	3	464,978		464,978
		464,978		464,978
Current assets
Cash at bank and in hand		0		100
		0		100
Creditors: amounts falling due within one year	4	( 464,878)		( 464,978)
Net current liabilities		(464,878)		(464,878)
Total assets less current liabilities		100		100
Net assets		100		100
Capital and reserves
Called-up share capital	5	100		100
Total shareholders' funds		100		100

For the financial period ending 31 March 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 financial statements for the financial period in accordance with section 476;
• 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; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of DBCB Holdings Limited (registered number: 14230052) were approved and authorised for issue by the Board of Directors on 08 September 2025. They were signed on its behalf by:

Mr C Bassett Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

DBCB Holdings Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is C/O Francis Clark Llp Unit 18, 23 Melville Building East, Royal William Yard, Plymouth, PL1 3GW, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Reporting period length

The company's accounting reference date has been amended in the period, to align with those of other connected companies.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

Investment property

Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at each reporting date with changes in fair value recognised in profit or loss. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

2. Employees

	Period from 01.08.2024 to 31.03.2025		Year ended 31.07.2024
	Number		Number
Monthly average number of persons employed by the Company during the period, including directors	0		0

3. Investment property

	Investment property
	£
Valuation
As at 01 August 2024	464,978
As at 31 March 2025	464,978

The directors have provided the above valuation based on their interpretation of the market and the factors that they have experienced, in order to determine the appropriate fair value.

4. Creditors: amounts falling due within one year

	31.03.2025		31.07.2024
	£		£
Other creditors	464,878		464,978

5. Called-up share capital

	31.03.2025		31.07.2024
	£		£
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each	100		100