REGISTERED NUMBER: 00691436 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025

FOR

D.A.Tubb Limited

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

7

Directors:

A Tubb

Mrs R Howes

Registered office:

Abacus House, 129 North Hill

Plymouth

Devon

PL4 8JY

Business address:

4 Tappers Lane

Yealmpton

Devon

PL8 2PL

Registered number:

00691436 (England and Wales)

Accountants:

Websters

129 North Hill

Plymouth

Devon

PL4 8JY

Fixed assets

Investments

4

39,622

37,509

Investment property

5

170,000

170,000

209,622

207,509

Current assets

Debtors

6

2,875

2,723

Cash at bank

309,751

311,816

312,626

314,539

Creditors

Amounts falling due within one year

7

8,252

3,098

Net current assets

304,374

311,441

Total assets less current liabilities

513,996

518,950

Provisions for liabilities

8

20,300

20,300

Net assets

493,696

498,650

Capital and reserves

Called up share capital

9

1,000

1,000

Revaluation reserve

10

122,427

122,427

Retained earnings

370,269

375,223

Shareholders' funds

493,696

498,650

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

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

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 & Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8 September 2025 and were signed on its behalf by:

A Tubb - Director

1.	STATUTORY INFORMATION

D.A. Tubb Limited is a private company, limited by shares, registered in England and Wales. The company's registered number, business address and registered office address can be found on the company information page.

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 Company Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of investment property.

Turnover

This represents rents received in the period from the rent of investment property adjusted for any rents in advance/arrears as at the balance sheet date.

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 and loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit & 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.

Debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Creditors

Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

Provisions

Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 1 ) .

4.	FIXED ASSET INVESTMENTS

Other

investments

£

Cost

At 1 June 2024

37,509

Additions

2,113

At 31 May 2025

39,622

Net book value

At 31 May 2025

39,622

At 31 May 2024

37,509

5.	INVESTMENT PROPERTY

Total

£

Fair value

At 1 June 2024

and 31 May 2025

170,000

Net book value

At 31 May 2025

170,000

At 31 May 2024

170,000

Fair value at 31 May 2025 is represented by:

£

Valuation in 2024

116,101

Cost

53,899

170,000

If investment property had not been revalued it would have been included at the historical cost of £53,899.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

2,875

2,723

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

301

381

Other creditors

7,951

2,717

8,252

3,098

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

20,300

20,300

Deferred

tax

£

Balance at 1 June 2024

20,300

Balance at 31 May 2025

20,300

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1,000

Ordinary

£1

1,000

1,000

10.

RESERVES

Revaluation

reserve

£

At 1 June 2024

and 31 May 2025

122,427

11.	RELATED PARTY DISCLOSURES

At the balance sheet date the company owed the following amounts to the directors:

Name

£

A Tubb

Director

4,642

Mrs R Howes

Director

1,138