REGISTERED NUMBER: 08831729 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

DDC Investments Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D Carver-Wynne

D R Ellis

C Guest

REGISTERED OFFICE:

Das Kino

22 Fletcher Gate

Nottingham

Nottinghamshire

NG1 2FZ

REGISTERED NUMBER:

08831729 (England and Wales)

ACCOUNTANTS:

Beaumont Chapman Limited

Foxhall Lodge

Foxhall Road

Nottingham

Nottinghamshire

NG7 6LH

FIXED ASSETS

Tangible assets

4

130,711

131,396

Investments

5

3

51

Investment property

6

1,628,425

894,806

1,759,139

1,026,253

CURRENT ASSETS

Debtors

7

903,609

960,942

Cash at bank

8,336

336,686

911,945

1,297,628

CREDITORS

Amounts falling due within one year

8

101,436

73,011

NET CURRENT ASSETS

810,509

1,224,617

TOTAL ASSETS LESS CURRENT LIABILITIES

2,569,648

2,250,870

CREDITORS

Amounts falling due after more than one year

9

263,481

287,197

NET ASSETS

2,306,167

1,963,673

CAPITAL AND RESERVES

Called up share capital

3

3

Retained earnings

2,306,164

1,963,670

2,306,167

1,963,673

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.

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 26 November 2025 and were signed on its behalf by:

D R Ellis - Director

1.	STATUTORY INFORMATION

DDC Investments Ltd 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.

Tangible fixed assets

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

Land and buildings

-

in accordance with the property

Plant and machinery etc

-

33% on cost

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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 NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 April 2024

4,458

176,062

180,520

Additions

-

74,341

74,341

Disposals

-

(72,663

)

(72,663

)

At 31 March 2025

4,458

177,740

182,198

DEPRECIATION

At 1 April 2024

2,130

46,994

49,124

Charge for year

223

50,582

50,805

Eliminated on disposal

-

(48,442

)

(48,442

)

At 31 March 2025

2,353

49,134

51,487

NET BOOK VALUE

At 31 March 2025

2,105

128,606

130,711

At 31 March 2024

2,328

129,068

131,396

5.	FIXED ASSET INVESTMENTS

Other

investment

£

COST

At 1 April 2024

51

Disposals

(45

)

Impairments

(3

)

At 31 March 2025

3

NET BOOK VALUE

At 31 March 2025

3

At 31 March 2024

51

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

894,806

Additions

733,619

At 31 March 2025

1,628,425

NET BOOK VALUE

At 31 March 2025

1,628,425

At 31 March 2024

894,806

7.

DEBTORS

31.3.25

31.3.24

£

£

Amounts falling due within one year:

Trade debtors

10,393

3,825

Amounts owed by group undertakings

-

134,267

Other debtors

133,757

28,091

144,150

166,183

Amounts falling due after more than one year:

Amounts owed by group undertakings

60,000

-

Other debtors

699,459

794,759

759,459

794,759

Aggregate amounts

903,609

960,942

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

39,899

57,131

Trade creditors

3,183

2,525

Taxation and social security

254

-

Other creditors

58,100

13,355

101,436

73,011

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

263,481

287,197

31.3.25

31.3.24

£

£

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

189,913

193,780

10.	RELATED PARTY DISCLOSURES

During the year Shards Limited made a loan to DDC Investments for £50,000 (2024: nil). The balance at 31 March 2025 is £50,000 (2024: Nil).

During prior periods DDC Investments made a loan to Fletchergate Promotions a company in which the directors have a significant interest of £9,000 and £Nil remains outstanding at the year end (2024: £6,000).

During the prior period a loan was made to Fletchergate Holdings Limited, a company in which the directors have a significant interest, of £60,000 and this remains outstanding at the year end (2024: £60,000).

During the prior period a loan was made to Trinitarian Limited, a company in which the directors have a significant influence, of £270,000 and the balance outstanding at 31 March 2025 is £204,800 (2024: £244,100).

In prior periods, the company loaned to Pandora's Holdings Ltd a company in which the directors have a significant influence, £504,500. A further £10,000 was made during the year. The amount outstanding at 31 March 2025 is £494,659 (2024: £484,659).

11.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is DDC Portfolio Ltd shareholders by virtue of its shareholding.