BrightAccountsProduction v1.0.0 v1.0.0 2024-04-01 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts The principal activity of the business is that of letting property. 30 October 2025 2 2 NI644442 2025-03-31 NI644442 2024-03-31 NI644442 2023-03-31 NI644442 2024-04-01 2025-03-31 NI644442 2023-04-01 2024-03-31 NI644442 uk-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 NI644442 uk-curr:PoundSterling 2024-04-01 2025-03-31 NI644442 uk-bus:AbridgedAccounts 2024-04-01 2025-03-31 NI644442 uk-core:ShareCapital 2025-03-31 NI644442 uk-core:ShareCapital 2024-03-31 NI644442 uk-core:RetainedEarningsAccumulatedLosses 2025-03-31 NI644442 uk-core:RetainedEarningsAccumulatedLosses 2024-03-31 NI644442 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2025-03-31 NI644442 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2024-03-31 NI644442 uk-bus:FRS102 2024-04-01 2025-03-31 NI644442 uk-core:Goodwill 2024-04-01 2025-03-31 NI644442 uk-core:LandBuildings 2024-04-01 2025-03-31 NI644442 uk-core:FurnitureFittingsToolsEquipment 2024-04-01 2025-03-31 NI644442 uk-core:Goodwill 2024-03-31 NI644442 uk-core:Goodwill 2025-03-31 NI644442 2024-04-01 2025-03-31 NI644442 uk-bus:Director1 2024-04-01 2025-03-31 NI644442 uk-bus:Director2 2024-04-01 2025-03-31 NI644442 uk-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 xbrli:pure iso4217:GBP xbrli:shares

Company Registration Number: NI644442

Douglas, Fierce and Little Ltd

Abridged Unaudited Financial Statements

for the financial year ended 31 March 2025

Douglas, Fierce and Little Ltd

Company Registration Number: NI644442

ABRIDGED STATEMENT OF FINANCIAL POSITION

as at 31 March 2025

|  |  | 2025 |  | 2024
|  | Notes | £ |  | £
Non-Current Assets

Intangible assets |  | 4 | 60,756 |  | 91,134
Property, plant and equipment |  | 5 | 475,665 |  | 486,727
|  |  | ───────── |  | ─────────
Non-Current Assets |  |  | 536,421 |  | 577,861
|  |  | ───────── |  | ─────────
Current Assets

Debtors |  |  | 19,304 |  | 19,296
Cash and cash equivalents |  |  | 3,600 |  | 10,546
|  |  | ───────── |  | ─────────
|  |  | 22,904 |  | 29,842
|  |  | ───────── |  | ─────────
Creditors: amounts falling due within one year |  |  | (569,190) |  | (591,547)
|  |  | ───────── |  | ─────────
Net Current Liabilities |  |  | (546,286) |  | (561,705)
|  |  | ───────── |  | ─────────
Total Assets less Current Liabilities |  |  | (9,865) |  | 16,156
Creditors:

amounts falling due after more than one year |  |  | (84,523) |  | (91,777)
|  |  | ───────── |  | ─────────
Net Liabilities |  |  | (94,388) |  | (75,621)
|  |  | ═════════ |  | ═════════
Capital and Reserves

Called up share capital |  |  | 100 |  | 100
Retained earnings |  |  | (94,488) |  | (75,721)
|  |  | ───────── |  | ─────────
Equity attributable to owners of the company |  |  | (94,388) |  | (75,621)
|  |  | ═════════ |  | ═════════
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).

All of the members have consented to the preparation of abridged accounts in accordance with section 444(2A) of the Companies Act 2006.

The company has taken advantage of the exemption under section 444 not to file the Abridged Income Statement and Directors' Report.

For the financial year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Board and authorised for issue on 30 October 2025 and signed on its behalf by

________________________________ |  |  |  |  |
David John Harding |  |  |  |  |
Director |  |  |  |  |
________________________________

Michelle Harding

Director

Douglas, Fierce and Little Ltd

NOTES TO THE ABRIDGED FINANCIAL STATEMENTS

for the financial year ended 31 March 2025

1. | General Information
| Douglas, Fierce and Little Ltd is a private company limited by shares incorporated in United Kingdom. The principal place of business and the registered office is 188 Seacliff Road, Bangor, Northern Ireland. The financial statements have been presented in Pound Sterling (£) which is also the functional currency of the company.

2. | Summary of Significant Accounting Policies
| The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
| Statement of compliance
| The financial statements of the company for the year ended 31 March 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
| Basis of preparation
| The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
| Revenue
| Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.
| Intangible assets
| Licences
| Licences are valued at cost less accumulated amortisation.
| Amortisation is calculated to write off the cost in equal annual instalments over their estimated useful life of 10 years.
| Goodwill
| Purchased goodwill arising on the acquisition of a business represents the excess of the acquisition cost over the fair value of the identifiable net assets including other intangible fixed assets when they were acquired. Purchased goodwill is capitalised in the Statement of Financial Position and amortised on a straight line basis over its economic useful life of 10 years, which is estimated to be the period during which benefits are expected to arise. On disposal of a business any goodwill not yet amortised is included in determining the profit or loss on sale of the business.
| Property, plant and equipment and depreciation
| Property, plant and equipment are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of property, plant and equipment, less their estimated residual value, over their expected useful lives as follows:
|  | Land and buildings freehold | - | 2% Straight line
|  | Fixtures, fittings and equipment | - | 15% Straight line
| The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.
| Trade and other debtors
| Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.
| Trade and other creditors
| Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
| Taxation and deferred taxation
| Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Statement of Financial Position date. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements. Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Statement of Financial Position date.
| Ordinary share capital
| The ordinary share capital of the company is presented as equity.

3. | Employees
| The average monthly number of employees, including directors, during the financial year was:
|  | 2025 | 2024
|  | Number | Number
| Employee | 2 | 2
|  | ═════════ | ═════════

4. | Intangible assets
|  | Licences | Goodwill | Total
|  | £ | £ | £
| Cost
| At 1 April 2024 | 75,000 | 228,780 | 303,780
|  | ───────── | ───────── | ─────────
| At 31 March 2025 | 75,000 | 228,780 | 303,780
|  | ───────── | ───────── | ─────────
| Amortisation
| At 1 April 2024 | 52,500 | 160,146 | 212,646
| Charge for financial year | 7,500 | 22,878 | 30,378
|  | ───────── | ───────── | ─────────
| At 31 March 2025 | 60,000 | 183,024 | 243,024
|  | ───────── | ───────── | ─────────
| Net book value
| At 31 March 2025 | 15,000 | 45,756 | 60,756
|  | ═════════ | ═════════ | ═════════
| At 31 March 2024 | 22,500 | 68,634 | 91,134
|  | ═════════ | ═════════ | ═════════

5. | Property, plant and equipment
|  | Land and | Fixtures, | Total
|  | buildings | fittings and |
|  | freehold | equipment |
|  | £ | £ | £
| Cost
| At 1 April 2024 | 553,097 | 2 | 553,099
|  | ───────── | ───────── | ─────────
| At 31 March 2025 | 553,097 | 2 | 553,099
|  | ───────── | ───────── | ─────────
| Depreciation
| At 1 April 2024 | 66,372 | - | 66,372
| Charge for the financial year | 11,062 | - | 11,062
|  | ───────── | ───────── | ─────────
| At 31 March 2025 | 77,434 | - | 77,434
|  | ───────── | ───────── | ─────────
| Net book value
| At 31 March 2025 | 475,663 | 2 | 475,665
|  | ═════════ | ═════════ | ═════════
| At 31 March 2024 | 486,725 | 2 | 486,727
|  | ═════════ | ═════════ | ═════════

6. | Capital commitments
| The company had no material capital commitments at the financial year-ended 31 March 2025.

7. | Events After the End of the Reporting Period
| There have been no significant events affecting the company since the financial year-end.