REGISTERED NUMBER: 09213312 (England and Wales)

Financial Statements

For The Year Ended 31 December 2024

for

Doehler I-Invest (UK) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

S R H Fletcher

M Walsh

REGISTERED OFFICE:

1a Opal Court

Opal Drive

Fox Milne

Milton Keynes

Buckinghamshire

MK15 0DF

REGISTERED NUMBER:

09213312 (England and Wales)

AUDITORS:

Kingscott Dix Limited

Chartered Accountants

and Statutory Auditor

Goodridge Court

Goodridge Avenue

Gloucester

Gloucestershire

GL2 5EN

FIXED ASSETS

Tangible assets

4

7,008,545

7,182,306

CURRENT ASSETS

Debtors

5

42,849

512

Cash at bank

1,964

-

44,813

512

CREDITORS

Amounts falling due within one year

6

3,843,956

4,153,908

NET CURRENT LIABILITIES

(3,799,143

)

(4,153,396

)

TOTAL ASSETS LESS CURRENT LIABILITIES

3,209,402

3,028,910

CAPITAL AND RESERVES

Called up share capital

1,650,050

1,650,050

Retained earnings

1,559,352

1,378,860

3,209,402

3,028,910

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 Board of Directors and authorised for issue on 25 September 2025 and were signed on its behalf by:

S R H Fletcher - Director

1.	STATUTORY INFORMATION

Doehler I-Invest (UK) Limited 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.

Turnover

Turnover is measured at the fair value of the rentals received or receivable, excluding value added tax.

Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is calculated to write off the cost or valuation of assets less their residual values over their estimated useful lives at the following rates per annum:

Freehold land

Nil

Freehold property

3% straight line

Financial instruments

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

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.

Basic financial assets

Basic financial assets, which include trade and other debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Impairment of financial assets

Financial assets, other than those held at fair value through profit and loss, are assessed for indicators of impairment at each reporting end date.

Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. The impairment loss is recognised in profit or loss.

Derecognition of financial assets

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire, or when it transfers the financial asset and substantially all the risks and rewards of ownership to another entity.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including trade and other creditors, bank loans and loans from fellow group companies, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if payment is due within one year. If not, they are presented as creditors falling due after more than one year. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Derecognition of financial liabilities

Financial liabilities are derecognised when, and only when, the company's obligations are discharged, cancelled, or they expire.

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 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Land and

buildings

£

COST OR VALUATION

At 1 January 2024

and 31 December 2024

8,325,138

DEPRECIATION

At 1 January 2024

1,142,832

Charge for year

173,761

At 31 December 2024

1,316,593

NET BOOK VALUE

At 31 December 2024

7,008,545

At 31 December 2023

7,182,306

Cost or valuation at 31 December 2024 is represented by:

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

Valuation in 2019

(608,986

)

-

(608,986

)

Cost

8,934,124

-

8,934,124

8,325,138

-

8,325,138

If freehold land and buildings had not been revalued they would have been included at the following historical cost:

31.12.24

31.12.23

£

£

Cost

8,934,124

8,934,124

Aggregate depreciation

1,085,935

1,085,935

Value of land in freehold land and buildings

3,350,000

3,350,000

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade debtors

-

512

Amounts owed by group undertakings

25,153

-

Other debtors

17,696

-

42,849

512

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Bank loans and overdrafts

-

135

Other loans

3,599,816

3,766,406

Trade creditors

802

802

Amounts owed to group undertakings

159,867

74,474

Corporation tax

-

68,071

VAT

41,471

16,938

Other creditors

-

150,000

Accruals and deferred income

37,500

72,432

Accrued expenses

4,500

4,650

3,843,956

4,153,908

7.	LEASING AGREEMENTS

The company has contracted with lessees for the following future minimum lease payments:

31.12.24

31.12.23

£

£

Within 1 year

450,000

525,000

Between 1 and 5 years

-

450,000

450,000

975,000

8.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Stephen Baily (Senior Statutory Auditor)

for and on behalf of Kingscott Dix Limited

9.	CONSOLIDATED GROUP ACCOUNTS

The company's ultimate parent company Dohler Group SE produces consolidated accounts.

Information regarding the consolidated accounts of Dohler Group SE can be obtained from its registered office.