The D1 Property Agency Limited

Registered number

12724522

Filleted Accounts

31 July 2025

The D1 Property Agency Limited
Registered number:		12724522
Balance Sheet
as at 31 July 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		19,090			21,136

Current assets
Debtors	4	63,375			114,000
Cash at bank and in hand		20,209			788
		83,584			114,788

Creditors: amounts falling due within one year	5	(75,623)			(64,346)

Net current assets			7,961			50,442

Total assets less current liabilities			27,051			71,578


Provisions for liabilities			(3,818)			(4,227)


Net assets			23,233			67,351

Capital and reserves
Called up share capital			2			2
Profit and loss account			23,231			67,349

Shareholders' funds			23,233			67,351

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Karen Smith
Director
Approved by the board on 6 October 2025

The D1 Property Agency Limited
Notes to the Accounts
for the year ended 31 July 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings	over 50 years
	Leasehold land and buildings	over the lease term
	Plant and machinery	over 5 years
	Fixtures, fittings, tools and equipment	over 5 years

	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.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees		2025		2024
Number				Number

	Average number of persons employed by the company		2		2


3	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 August 2024				40,300
	Additions				2,726
	At 31 July 2025				43,026

	Depreciation
	At 1 August 2024				19,164
	Charge for the year				4,772
	At 31 July 2025				23,936

	Net book value
	At 31 July 2025				19,090
	At 31 July 2024				21,136


4	Debtors		2025		2024
£				£

	Trade debtors		63,125		114,000
	Other debtors		250		-
			63,375		114,000


5	Creditors: amounts falling due within one year		2025		2024
£				£

	Bank loans and overdrafts		1,993		14,005
	Trade creditors		453		453
	Taxation and social security costs		73,177		49,888
			75,623		64,346


6	Other information

	The D1 Property Agency Limited is a private company limited by shares and incorporated in England. Its registered office is:
	142 Cromwell Road
	Kensington
	London
	SW7 4EF