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Registered number: 8741480
DHO Investments Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
DHO Investments Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Statement of Changes in Equity | 3
Notes to the Financial Statements | 4—7

Page 1
DHO Investments Ltd
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 8741480

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 2,425,000 |  | 2,425,000
Investments | 5 |  | 186,580 |  | 186,580
|  |  | 2,611,580 |  | 2,611,580
CURRENT ASSETS
Debtors | 6 | 106,175 |  | 163,793 |
Cash at bank and in hand |  | 18,964 |  | 20,380 |
|  | 125,139 |  | 184,173 |
Creditors: Amounts Falling Due Within One Year | 7 | (13,427 ) |  | (36,480 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 111,712 |  | 147,693
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 2,723,292 |  | 2,759,273
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (239,253 ) |  | (247,761 )
PROVISIONS FOR LIABILITIES
Deferred Taxation | 9 |  | (48,131 ) |  | (48,131 )
NET ASSETS |  |  | 2,435,908 |  | 2,463,381
CAPITAL AND RESERVES
Called up share capital |  |  | 100 |  | 100
Fair value reserve |  |  | 224,651 |  | 224,651
Profit and Loss Account |  |  | 2,211,157 |  | 2,238,630
SHAREHOLDERS' FUNDS |  |  | 2,435,908 |  | 2,463,381

Page 1
Page 2
DHO Investments Ltd
Balance Sheet (continued)
As At 31 March 2025
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

D H Osborne Director
11/11/2025

The notes on pages 4 to 7 form part of these financial statements.
Page 2
Page 3
DHO Investments Ltd
Statement of Changes in Equity
For The Year Ended 31 March 2025
Statement of Changes in Equity

| Share Capital | Fair value reserve | Profit and Loss Account | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
As at 1 April 2023 | 100 | 233,122 | 2,326,038 | 2,559,260
Profit for the year and total comprehensive income | - | - | 54,121 | 54,121
Dividends paid | - | - | (150,000) | (150,000)
Movements in fair value reserve | - | (8,471) | - | (8,471)
Transfer to/from Fair value reserve | - | - | 8,471 | 8,471
As at 31 March 2024 and 1 April 2024 | 100 | 224,651 | 2,238,630 | 2,463,381
Profit for the year and total comprehensive income | - | - | 263,527 | 263,527
Dividends paid | - | - | (291,000) | (291,000)
As at 31 March 2025 | 100 | 224,651 | 2,211,157 | 2,435,908

Page 3
Page 4
DHO Investments Ltd
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
DHO Investments Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 8741480 . The registered office is The Manor House, Bishops Down Road, Tunbridge Wells, Kent, TN4 8XL.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Monetary amounts in these financial statements are stated in pounds sterling and are rounded to the nearest whole £1, except where otherwise indicated.
2.2. Going Concern Disclosure
The directors have considered financial and credit risks that may have an adverse impact on the company in preparing the financial statements. Having taken into account all available information about the company’s trading prospects and cash flow requirements for 12 months from the date of approval of the financial statements, the directors consider that the company is a going concern.
2.3. Turnover
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 at the fair value of the consideration received or receivable, net of discounts and value added taxes. The following criteria must also be met before revenue is recognised:
Rental income is recognised as and when earned on an accrual basis.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment | 33% straight line

2.5. Investment Properties
All investment properties are carried at fair value determined annually 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 for. Changes in fair value are recognised in the profit and loss account.
2.6. Financial Instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
Page 4
Page 5
DHO Investments Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
2.7. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.8. Associates and joint ventures
Associates and joint ventures are held at cost less impairment.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets

| Investment Properties | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost or Valuation
As at 1 April 2024 | 2,425,000 | 1,199 | 2,426,199
As at 31 March 2025 | 2,425,000 | 1,199 | 2,426,199
Depreciation
As at 1 April 2024 | - | 1,199 | 1,199
As at 31 March 2025 | - | 1,199 | 1,199
Net Book Value
As at 31 March 2025 | 2,425,000 | - | 2,425,000
As at 1 April 2024 | 2,425,000 | - | 2,425,000

Cost or valuation as at 31 March 2025 represented by:

| Investment Properties | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
At cost | 2,425,000 | 1,199 | 2,426,199
| 2,425,000 | 1,199 | 2,426,199

The 2025 valuations were made by the Directors, on an open market value for existing use basis.
Page 5
Page 6
DHO Investments Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
5. Investments

| Unlisted
--- | ---
| £
Cost or Valuation
As at 1 April 2024 | 186,580
As at 31 March 2025 | 186,580
Provision
As at 1 April 2024 | -
As at 31 March 2025 | -
Net Book Value
As at 31 March 2025 | 186,580
As at 1 April 2024 | 186,580

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 2,914 |  | 7,532
Other debtors | 103,259 |  | 156,259
Called up share capital not paid | 2 |  | 2
| 106,175 |  | 163,793

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 8,509 |  | 8,254
Corporation tax | 573 |  | 25,483
Other taxes and social security | 39 |  | 39
Net wages | 1,048 |  | -
Accruals and deferred income | 1,375 |  | 2,704
Directors' loan accounts | 1,883 |  | -
| 13,427 |  | 36,480

The company has received a bank loan of £275,000 that is secured by a fixed and floating charge and debenture over the properties and other assets owned. The loan bears interest at 3.0% per annum and is repayable over 5 years.
8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 239,253 |  | 247,761

The company has received a bank loan of £275,000 that is secured by a fixed and floating charge and debenture over the properties and other assets owned. The loan bears interest at 3.0% per annum and is repayable over 5 years.
Page 6
Page 7
DHO Investments Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
9. Deferred Taxation
The provision for deferred taxation is made up of estimated tax due on revalued investment properties.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other timing differences | 48,131 |  | 48,131

10. Directors Advances, Credits and Guarantees
During the year £0 (2024: £150,000) was advanced to the directors, while £58,054 (2024: £15,000) was repaid by the year-end. Interest of £2,598 (2024: £776) was charged during the year. The amounts outstanding at the year-end were £77,203 (2024: £130,776) and these balances are included within Other Debtors.
The above loans are unsecured, bear interest at HMRC offical rates and are repayable on demand.
Page 7