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Registered number: 14431361 DH Daza Investments Limited Unaudited Directors' report and financial statements For the year ended 31 December 2024
DH Daza Investments Limited Company Information
Directors | D McGee
| H McGee
Registered number | 14431361
Registered office | Butlers
| Tower Hill
| Horsham
| West Sussex
| RH13 0AQ
Accountants | Kreston Reeves LLP
| Chartered Accountants
| Springfield House
| Springfield Road
| Horsham
| West Sussex
| RH12 2RG
DH Daza Investments Limited Contents
| Page
Directors' report | 1
Accountants' report | 2
Statement of comprehensive income | 3
Balance sheet | 4
Statement of changes in equity | 5
Notes to the financial statements | 6 - 10
DH Daza Investments Limited Directors' report For the year ended 31 December 2024 The directors present their report and the financial statements for the year ended 31 December 2024.
Principal activity
The principal activity of the company is that of property investment.
Directors
The directors who served during the year were:
D McGee
H McGee
Small companies note
In preparing this report, the directors have taken advantage of the small companies exemptions provided by section 415A of the Companies Act 2006. This report was approved by the board on 17 September 2025 and signed on its behalf.
D McGee Director
Page 1
DH Daza Investments Limited Chartered accountants' report to the board of directors on the preparation of the unaudited statutory financial statements of DH Daza Investments Limited for the year ended 31 December 2024 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of DH Daza Investments Limited for the year ended 31 December 2024 which comprise the Statement of comprehensive income, the Balance sheet, the Statement of changes in equity and the related notes from the Company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation. This report is made solely to the Board of directors of DH Daza Investments Limited, as a body, in accordance with the terms of our engagement letter dated 30 May 2023. Our work has been undertaken solely to prepare for your approval the financial statements of DH Daza Investments Limited and state those matters that we have agreed to state to the Board of directors of DH Daza Investments Limited, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than DH Daza Investments Limited and its Board of directors, as a body, for our work or for this report. It is your duty to ensure that DH Daza Investments Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of DH Daza Investments Limited. You consider that DH Daza Investments Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or review of the financial statements of DH Daza Investments Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements. Kreston Reeves LLP Chartered Accountants Springfield House Springfield Road Horsham West Sussex RH12 2RG 17 September 2025 Page 2
DH Daza Investments Limited Statement of comprehensive income For the year ended 31 December 2024
| 2024 | 2023
| £ | £
Turnover | 37,500 | 3,185
Gross profit | 37,500 | 3,185
Administrative expenses | (2,045) | (1,909)
Operating profit | 35,455 | 1,276
Tax on profit | (8,771) | (242)
Profit for the financial year | 26,684 | 1,034
Other comprehensive income for the year |  |
Total comprehensive income for the year | 26,684 | 1,034
The notes on pages 6 to 10 form part of these financial statements.
Page 3
DH Daza Investments Limited Registered number: 14431361 Balance sheet As at 31 December 2024
|  | 2024 |  | 2023
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investment property | 5 |  | 570,343 |  | 570,343
|  |  | 570,343 |  | 570,343
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 403 |  | 403 |
Cash at bank and in hand | 7 | 47,627 |  | 10,208 |
|  | 48,030 |  | 10,611 |
Creditors: amounts falling due within one year | 8 | (57,252) |  | (46,517) |
Net current liabilities |  |  | (9,222) |  | (35,906)
Total assets less current liabilities |  |  | 561,121 |  | 534,437
Creditors: amounts falling due after more than one year | 9 |  | (533,000) |  | (533,000)
Net assets |  |  | 28,121 |  | 1,437
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 403 |  | 403
Profit and loss account |  |  | 27,718 |  | 1,034
|  |  | 28,121 |  | 1,437
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 Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 17 September 2025.
D McGee
Director
The notes on pages 6 to 10 form part of these financial statements. Page 4
DH Daza Investments Limited Statement of changes in equity For the year ended 31 December 2024
| Called up share capital | Profit and loss account | Total equity
| £ | £ | £
Comprehensive income for the period |  |  |
Profit for the period | - | 1,034 | 1,034
Contributions by and distributions to owners |  |  |
Shares issued during the period | 403 | - | 403
At 1 January 2024 | 403 | 1,034 | 1,437
Comprehensive income for the year |  |  |
Profit for the year | - | 26,684 | 26,684
At 31 December 2024 | 403 | 27,718 | 28,121
| The notes on pages 6 to 10 form part of these financial statements.
Page 5
DH Daza Investments Limited Notes to the financial statements For the year ended 31 December 2024
1. | General information
The company is a private company limited by share capital incorporated in England, within the United Kingdom (Registered number: 14431361). The registered office address is Butlers, Tower Hill, Horsham, West Sussex, RH13 0AQ. 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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the Company's accounting policies (see note 3). The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.3 | 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.
| 2.4 | Investment property
Investment property is carried at fair value determined annually by external valuers 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 profit or loss. Page 6
DH Daza Investments Limited Notes to the financial statements For the year ended 31 December 2024 2.Accounting policies (continued)
| 2.5 | 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.
| 2.6 | 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. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.7 | 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.
| 2.8 | Financial instruments
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments. The Company has elected to apply the recognition and measurement provisions of IFRS 9 Financial Instruments (as adopted by the UK Endorsement Board) with the disclosure requirements of Sections 11 and 12 and the other presentation requirements of FRS 102. Financial instruments are recognised in the Company's Balance sheet when the Company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
3. | Judgements in applying accounting policies and key sources of estimation uncertainty
In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods. There are no estimates and assumptions which have had a significant risk of causing a material adjustment to the carrying amount of assets and liabilities. Page 7
DH Daza Investments Limited Notes to the financial statements For the year ended 31 December 2024
4. | Employees
| The average monthly number of employees, including the directors, during the year was as follows:
|  |  | 2024 | 2023
|  |  | No. | No.
|  | Directors | 2 | 2
5. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 January 2024 | 570,343
| At 31 December 2024 | 570,343
The 2024 valuations were made by the directors, on an open market value for existing use basis.
| If the Investment properties had been accounted for under the historic cost accounting rules, the properties would have been measured as follows:
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Historic cost | 570,343 | 570,343
|  | 570,343 | 570,343
6. | Debtors
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Called up share capital not paid | 403 | 403
|  | 403 | 403
Page 8
DH Daza Investments Limited Notes to the financial statements For the year ended 31 December 2024
7. | Cash and cash equivalents
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Cash at bank and in hand | 47,627 | 10,208
|  | 47,627 | 10,208
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Amounts owed to related parties | 35,000 | 35,000
| Corporation tax | 9,013 | 242
| Other creditors | 174 | 100
| Accruals and deferred income | 13,065 | 11,175
|  | 57,252 | 46,517
9. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Amounts owed to related parties | 533,000 | 533,000
|  | 533,000 | 533,000
10. | Share capital
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 3 (2023 - 3) Ordinary A Shares shares of £1.00 each | 3 | 3
|  | 100 (2023 - 100) Ordinary B Shares shares of £1.00 each | 100 | 100
|  | 100 (2023 - 100) Ordinary C Shares shares of £1.00 each | 100 | 100
|  | 100 (2023 - 100) Ordinary D Shares shares of £1.00 each | 100 | 100
|  | 100 (2023 - 100) Ordinary E Shares shares of £1.00 each | 100 | 100
|  |  | 403 | 403
Page 9
DH Daza Investments Limited Notes to the financial statements For the year ended 31 December 2024
11. | Related party transactions
| EVM Group Limited Common directors During the year EVM Group Limited continued to provide a loan to DH Daza Investments Limited of £568,000 (2023: £568,000). No interest is being charged on the loan and no formal security has been given. At the balance sheet date the amount owed to EVM Group Limited was £568,000 (2023: £568,000).
12. | Controlling party
The ultimate controlling party is D McGee.
Page 10