IRIS Accounts Production v25.3.0.601 05851974 Board of Directors 1.4.24 31.3.25 31.3.25 true false true false false true false Fair value model iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 05851974 2024-03-31 05851974 2025-03-31 05851974 2024-04-01 2025-03-31 05851974 2023-03-31 05851974 2023-04-01 2024-03-31 05851974 2024-03-31 05851974 ns15:EnglandWales 2024-04-01 2025-03-31 05851974 ns14:PoundSterling 2024-04-01 2025-03-31 05851974 ns10:Director1 2024-04-01 2025-03-31 05851974 ns10:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 05851974 ns10:SmallEntities 2024-04-01 2025-03-31 05851974 ns10:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 05851974 ns10:SmallCompaniesRegimeForDirectorsReport 2024-04-01 2025-03-31 05851974 ns10:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 05851974 ns10:FullAccounts 2024-04-01 2025-03-31 05851974 ns10:Director2 2024-04-01 2025-03-31 05851974 ns10:RegisteredOffice 2024-04-01 2025-03-31 05851974 ns5:CurrentFinancialInstruments 2025-03-31 05851974 ns5:CurrentFinancialInstruments 2024-03-31 05851974 ns5:Non-currentFinancialInstruments 2025-03-31 05851974 ns5:Non-currentFinancialInstruments 2024-03-31 05851974 ns5:ShareCapital 2025-03-31 05851974 ns5:ShareCapital 2024-03-31 05851974 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 05851974 ns5:RetainedEarningsAccumulatedLosses 2024-03-31 05851974 ns5:FurnitureFittings 2024-04-01 2025-03-31 05851974 ns5:FurnitureFittings 2024-03-31 05851974 ns5:FurnitureFittings 2025-03-31 05851974 ns5:FurnitureFittings 2024-03-31 05851974 ns5:CostValuation 2024-03-31 05851974 ns5:CostValuation ns5:ListedExchangeTraded 2024-03-31 05851974 ns5:AdditionsToInvestments 2025-03-31 05851974 ns5:AdditionsToInvestments ns5:ListedExchangeTraded 2025-03-31 05851974 ns5:DisposalsRepaymentsInvestments 2025-03-31 05851974 ns5:ListedExchangeTraded ns5:DisposalsRepaymentsInvestments 2025-03-31 05851974 ns5:RevaluationsIncreaseDecreaseInInvestments 2025-03-31 05851974 ns5:RevaluationsIncreaseDecreaseInInvestments ns5:ListedExchangeTraded 2025-03-31 05851974 ns5:CostValuation 2025-03-31 05851974 ns5:CostValuation ns5:ListedExchangeTraded 2025-03-31 05851974 ns5:ListedExchangeTraded 2025-03-31 05851974 ns5:ListedExchangeTraded 2024-03-31 05851974 ns5:Subsidiary1 2024-04-01 2025-03-31 05851974 1 ns5:Subsidiary1 2024-04-01 2025-03-31 05851974 ns5:Subsidiary1 2025-03-31 05851974 ns5:Subsidiary1 2024-03-31 05851974 ns5:Subsidiary1 2023-04-01 2024-03-31 05851974 ns5:Subsidiary2 2024-04-01 2025-03-31 05851974 ns5:Subsidiary2 3 2024-04-01 2025-03-31 05851974 ns5:Subsidiary2 2025-03-31 05851974 ns5:Subsidiary2 2024-03-31 05851974 ns5:Subsidiary2 2023-04-01 2024-03-31 05851974 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-03-31 05851974 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-03-31 05851974 ns5:DeferredTaxation 2024-03-31 05851974 ns5:DeferredTaxation 2024-04-01 2025-03-31 05851974 ns5:DeferredTaxation 2025-03-31

REGISTERED NUMBER: 05851974 (England and Wales)

| DGD INVESTMENTS LIMITED |

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 MARCH 2025 |

DGD INVESTMENTS LIMITED (REGISTERED NUMBER: 05851974)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

DGD INVESTMENTS LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MARCH 2025

| DIRECTORS: | Mrs R J Cuthbert

| Ms C L Cuthbert

| REGISTERED OFFICE: | Clarke Nicklin House

| Brooks Drive

| Cheadle Royal Business Park

| Cheadle

| Cheshire

| SK8 3TD

| REGISTERED NUMBER: | 05851974 (England and Wales)

| ACCOUNTANTS: | Clarke Nicklin LLP

| Chartered Accountants

| Clarke Nicklin House

| Brooks Drive

| Cheadle Royal Business Park

| Cheadle

| Cheshire

| SK8 3TD

DGD INVESTMENTS LIMITED (REGISTERED NUMBER: 05851974)

BALANCE SHEET

31 MARCH 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 923 |  | 1,097 |  |

Investments | 5 | 21,302,812 |  | 20,189,269 |  |

Investment property | 6 | 21,275,489 |  | 20,090,712 |  |

42,579,224 |  | 40,281,078 |  |

CURRENT ASSETS

Debtors | 7 | 894,063 |  | 29,744 |  |

Cash at bank | 2,072,769 |  | 2,811,647 |  |

2,966,832 |  | 2,841,391 |  |

CREDITORS

Amounts falling due within one year | 8 | 4,166,709 |  | 4,478,701 |  |

NET CURRENT LIABILITIES | (1,199,877 | ) | (1,637,310 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 41,379,347 |  | 38,643,768 |  |

CREDITORS

Amounts falling due after more than one year | 9 | (23,319,538 | ) | (23,319,538 | ) |

PROVISIONS FOR LIABILITIES | 10 | (2,237,740 | ) | (1,812,485 | ) |

NET ASSETS | 15,822,069 |  | 13,511,745 |  |

CAPITAL AND RESERVES

Called up share capital | 4 |  | 4 |  |

Retained earnings | 15,822,065 |  | 13,511,741 |  |

15,822,069 |  | 13,511,745 |  |

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 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.

DGD INVESTMENTS LIMITED (REGISTERED NUMBER: 05851974)

BALANCE SHEET - continued

31 MARCH 2025

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 October 2025 and were signed on its behalf by:

Mrs R J Cuthbert - Director

DGD INVESTMENTS LIMITED (REGISTERED NUMBER: 05851974)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1. | STATUTORY INFORMATION

| DGD Investments 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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.

| Going concern

| The directors have reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The directors have reached this conclusion giving due consideration to the projected future performance of the company and any potential risk that might impact the company's ability to meet its required solvency levels. For this reason, they continue to adopt the going concern basis in preparing the financial statements.

| Preparation of consolidated financial statements

| The financial statements contain information about DGD Investments Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

| Turnover

| Turnover represents rental income for the year excluding Value Added Tax together with premiums received from tenants. Amounts invoiced in advance relating to the next accounting period are included in accruals as deferred income.

| Acquisitions and disposals of properties are recognised on the date of exchange of contracts for the purchase or sale, provided there is certainty at the balance sheet date that completion will take place. If completion is subject to a contingent event the purchase or sale is recognised on the date that the contingent event occurred.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Fixtures and fittings | - | 10% on cost

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| Listed Investments

| Listed investments are initially recognised at cost and are revalued to market value at the balance sheet date. Surplus or deficit on revaluation is recognised in the profit and loss account.

DGD INVESTMENTS LIMITED (REGISTERED NUMBER: 05851974)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

2. | ACCOUNTING POLICIES - continued

| Investment property

| Investment properties are revalued at the accounting date and the aggregate surplus or temporary deficit is recognised in the profit and loss account.

| Deferred taxation is provided on these gains at the rate expected to apply when the property is sold. No depreciation or amortisation is provided. Any permanent diminutions in value below cost are charged to the profit and loss account.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 (2024 - 2 ) .

DGD INVESTMENTS LIMITED (REGISTERED NUMBER: 05851974)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

4. | TANGIBLE FIXED ASSETS

| Fixtures

| and

| fittings

£ |

| COST

| At 1 April 2024

| and 31 March 2025 | 1,737 |  |

| DEPRECIATION

| At 1 April 2024 | 640 |  |

| Charge for year | 174 |  |

| At 31 March 2025 | 814 |  |

| NET BOOK VALUE

| At 31 March 2025 | 923 |  |

| At 31 March 2024 | 1,097 |  |

5. | FIXED ASSET INVESTMENTS

| Shares in |

| group |  | Listed |

| undertakings |  | investments |  | Totals

£ | £ | £ |

| COST OR VALUATION

| At 1 April 2024 | 10,627,412 |  | 9,561,857 |  | 20,189,269 |  |

| Additions | - |  | 4,079,647 |  | 4,079,647 |  |

| Disposals | - |  | (2,928,191 | ) | (2,928,191 | ) |

| Revaluations | - |  | (37,913 | ) | (37,913 | ) |

| At 31 March 2025 | 10,627,412 |  | 10,675,400 |  | 21,302,812 |  |

| NET BOOK VALUE

| At 31 March 2025 | 10,627,412 |  | 10,675,400 |  | 21,302,812 |  |

| At 31 March 2024 | 10,627,412 |  | 9,561,857 |  | 20,189,269 |  |

| Cost or valuation at 31 March 2025 is represented by:

| Shares in |

| group |  | Listed |

| undertakings |  | investments |  | Totals

£ | £ | £ |

| Valuation in 2025 | 10,627,412 |  | 10,675,400 |  | 21,302,812 |  |

| Fixed asset investments were valued on an open market basis on 31 March 2025 by Julius Baer & Co Limited.

DGD INVESTMENTS LIMITED (REGISTERED NUMBER: 05851974)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

5. | FIXED ASSET INVESTMENTS - continued

| The company's investments at the Balance Sheet date in the share capital of companies include the following:

| Warbrick Property Company Limited

| Registered office:

| Nature of business: Property development and rental

| %

| Class of shares: | holding |

| Ordinary | 99.00 |

2025 | 2024 |

£ | £ |

| Aggregate capital and reserves | 13,112,006 |  | 11,666,734 |  |

| Profit for the year | 1,445,272 |  | 1,410,988 |  |

| David Navin Holdings Limited

| Registered office:

| Nature of business: Property development and rental

| %

| Class of shares: | holding |

| Ordinary | 100.00 |

2025 | 2024 |

£ | £ |

| Aggregate capital and reserves | 6,625,704 |  | 6,276,846 |  |

| Profit for the year | 348,908 |  | 505,074 |  |

6. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 April 2024 | 20,090,712 |  |

| Additions | 143,369 |  |

| Disposals | (1,060,592 | ) |

| Revaluations | 2,102,000 |  |

| At 31 March 2025 | 21,275,489 |  |

| NET BOOK VALUE

| At 31 March 2025 | 21,275,489 |  |

| At 31 March 2024 | 20,090,712 |  |

DGD INVESTMENTS LIMITED (REGISTERED NUMBER: 05851974)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

6. | INVESTMENT PROPERTY - continued

| Fair value at 31 March 2025 is represented by:

£ |

| Valuation in 2025 | 21,248,120 |  |

** | TOTAL SHOWN ON CLIENT SCREEN - REVALUATION ANALYSIS - DOES NOT AGREE TO TOTAL OF FIXED ASSET 'COST' ACCOUNT HELD AT END OF YEAR IN RESPECT OF

| INVESTMENT PROPERTY

'COST' ACCOUNT TOTAL

| Cost/valuation b/f | 20,090,712 |  |

| Additions | 143,369 |  |

| Disposals | (1,060,592 | ) |

| Revaluations | 2,102,000 |  |

21,275,489 |  |

CLIENT SCREEN TOTAL | = | 21,248,120 |  |

| The investment property portfolio was revalued by R J Cuthbert, a chartered surveyor and director of the company at the balance sheet date.

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 31,340 |  | 4,168 |  |

| Other debtors | 847,587 |  | 2,049 |  |

| VAT | 11,120 |  | 19,307 |  |

| Prepayments | 4,016 |  | 4,220 |  |

894,063 |  | 29,744 |  |

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | 21,384 |  | 24,478 |  |

| Amounts owed to group undertakings | 4,014,886 |  | 4,134,886 |  |

| Corporation tax | 114,062 |  | 73,179 |  |

| Other creditors | 11,600 |  | - |  |

| Directors' current accounts | - |  | 242,182 |  |

| Accrued expenses | 4,777 |  | 3,976 |  |

4,166,709 |  | 4,478,701 |  |

DGD INVESTMENTS LIMITED (REGISTERED NUMBER: 05851974)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Debentures | 23,319,538 |  | 23,319,538 |  |

10. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax

| Other timing differences | 2,237,740 |  | 1,812,485 |  |

| Deferred |

| tax |

£ |

| Balance at 1 April 2024 | 1,812,485 |  |

| Provided during year | 425,255 |  |

| Balance at 31 March 2025 | 2,237,740 |  |

11. | ULTIMATE CONTROLLING PARTY

| The company is under the joint control of the directors R J Cuthbert and C L Cuthbert.