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Registered number: 14063304
DM & AE Ely Holdings Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Steven Burton & Co Limited
Chartered Certified Accountants
DM & AE Ely Holdings Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
DM & AE Ely Holdings Limited
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 14063304

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 173,477 |  | 13,103
Investment Properties | 5 |  | 8,830,833 |  | 8,830,833
Investments | 6 |  | 134,500 |  | 64,100
|  |  | 9,138,810 |  | 8,908,036
CURRENT ASSETS
Debtors | 7 | 89,120 |  | 93,790 |
Cash at bank and in hand |  | 271,940 |  | 243,814 |
|  | 361,060 |  | 337,604 |
Creditors: Amounts Falling Due Within One Year | 8 | (826,848 ) |  | (909,865 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (465,788 ) |  | (572,261 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 8,673,022 |  | 8,335,775
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (2,280,536 ) |  | (2,101,788 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (1,396,494 ) |  | (1,356,401 )
NET ASSETS |  |  | 4,995,992 |  | 4,877,586
CAPITAL AND RESERVES
Called up share capital | 11 |  | 200 |  | 200
Fair value reserve | 12 |  | 4,709,251 |  | 4,709,251
Profit and Loss Account |  |  | 286,541 |  | 168,135
SHAREHOLDERS' FUNDS |  |  | 4,995,992 |  | 4,877,586

Page 1
Page 2
DM & AE Ely Holdings Limited
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

Mr David Ely Director
05/12/2025

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
DM & AE Ely Holdings Limited
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
DM & AE Ely Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14063304 . The registered office is Crusely House, 607 London Road, Grays, Essex, RM20 3BJ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. 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:

Plant & Machinery | 25% written down balance
Motor Vehicles | 25% written down balance
Fixtures & Fittings | 25% written down balance

2.4. 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.
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.6. Financial Instruments
The company only enters into basic financial instruments 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 non-puttable ordinary shares.
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.
Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability
simultaneously.
Page 3
Page 4
DM & AE Ely Holdings Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
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 years 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.
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 assets reflect 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets

| Plant & Machinery etc.
--- | ---
| £
Cost
As at 1 April 2024 | 14,975
Additions | 167,062
As at 31 March 2025 | 182,037
Depreciation
As at 1 April 2024 | 1,872
Provided during the period | 6,688
As at 31 March 2025 | 8,560
Net Book Value
As at 31 March 2025 | 173,477
As at 1 April 2024 | 13,103

5. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 April 2024 and 31 March 2025 | 8,830,833

Page 4
Page 5
DM & AE Ely Holdings Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
6. Investments

| Subsidiaries | Unlisted | Total
--- | --- | --- | ---
| £ | £ | £
Cost or Valuation
As at 1 April 2024 | - | 64,100 | 64,100
Transfers | 110,400 | (40,000 ) | 70,400
As at 31 March 2025 | 110,400 | 24,100 | 134,500
Provision
As at 1 April 2024 | - | - | -
As at 31 March 2025 | - | - | -
Net Book Value
As at 31 March 2025 | 110,400 | 24,100 | 134,500
As at 1 April 2024 | - | 64,100 | 64,100

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 9,148 |  | 13,950
Other debtors | 79,972 |  | 79,840
| 89,120 |  | 93,790

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 30,744 |  | 3,744
Trade creditors | 1,601 |  | -
Bank loans and overdrafts | 51,599 |  | 21,599
Mortgage <1 year | 84,000 |  | 84,000
Other creditors | 658,904 |  | 797,677
Taxation and social security | - |  | 2,845
| 826,848 |  | 909,865

9. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 114,241 |  | 9,983
Bank loan >1 year | 191,127 |  | 82,802
Mortgage >1 year | 1,975,168 |  | 2,009,003
| 2,280,536 |  | 2,101,788

Page 5
Page 6
DM & AE Ely Holdings Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
10. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 30,744 |  | 3,744
Later than one year and not later than five years | 114,241 |  | 9,983
| 144,985 |  | 13,727
| 144,985 |  | 13,727

11. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 200 |  | 200

12. Reserves

| Fair Value Reserve
--- | ---
| £
As at 1 April 2024 | 4,709,251
As at 31 March 2025 | 4,709,251

Page 6