REGISTERED NUMBER: 15015594 (England and Wales)

DACORUM CAPITAL LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

J Pandeli

REGISTERED OFFICE:

Sterling House

Fulbourne Road

Walthamstow

London

E17 4EE

REGISTERED NUMBER:

15015594 (England and Wales)

ACCOUNTANTS:

Christiansons Ltd

Chartered Certified Accountants

Sterling House

Fulbourne Road

Walthamstow

London

E17 4EE

FIXED ASSETS

Investment property

4

1,575,111

800,000

CURRENT ASSETS

Debtors

5

9,474

275,801

Cash at bank

1,988

617

11,462

276,418

CREDITORS

Amounts falling due within one year

6

393,421

6,283

NET CURRENT (LIABILITIES)/ASSETS

(381,959

)

270,135

TOTAL ASSETS LESS CURRENT LIABILITIES

1,193,152

1,070,135

CREDITORS

Amounts falling due after more than one year

7

(204,828

)

(673,253

)

PROVISIONS FOR LIABILITIES

(144,726

)

(27,646

)

NET ASSETS

843,598

369,236

CAPITAL AND RESERVES

Called up share capital

100

100

Fair value reserve

438,890

-

Retained earnings

404,608

369,136

SHAREHOLDERS' FUNDS

843,598

369,236

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 director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 1 September 2025 and were signed by:

J Pandeli - Director

1.	STATUTORY INFORMATION

Dacorum Capital Ltd 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.

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.

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 or loss.

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

No depreciation is provided in respect of the investment property.

This policy represents a departure from statutory accounting principles, which require depreciation to be provided on all fixed assets.

The director considers that this policy is necessary in order that the accounts may give a true and fair view because current values and changes in current values are of prime importance rather than the calculation of systematic annual depreciation.

Depreciation is only one of many factors reflected in the valuation and the amount which might otherwise have been shown, cannot be separately identified or quantified.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3.	EMPLOYEES AND DIRECTORS

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

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

800,000

Additions

308,544

Revaluations

468,321

Reclassification/transfer

(1,754

)

At 31 March 2025

1,575,111

NET BOOK VALUE

At 31 March 2025

1,575,111

At 31 March 2024

800,000

Fair value at 31 March 2025 is represented by:

£

Valuation in 2025

468,321

Valuation in 2024

110,582

Cost

996,208

1,575,111

Investment properties have been shown at their fair vlaue.

5.

DEBTORS

31.3.25

31.3.24

£

£

Amounts falling due within one year:

Other debtors

9,474

-

Amounts falling due after more than one year:

Amounts owed by group undertakings

-

275,801

Aggregate amounts

9,474

275,801

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

372,148

-

Taxation and social security

10,221

-

Other creditors

11,052

6,283

393,421

6,283

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

149,940

673,253

Amounts owed to group undertakings

54,888

-

204,828

673,253

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

-

673,253

8.	ULTIMATE CONTROLLING PARTY