REGISTERED NUMBER: 13214530 (England and Wales)

Unaudited Financial Statements for the Year Ended 28 February 2025

for

Dutchflow Invest Ltd

Page

Statement of Financial Position

1

Notes to the Financial Statements

3

FIXED ASSETS

Property, plant and equipment

4

2

-

Investment property

5

610,000

421,500

610,002

421,500

CURRENT ASSETS

Debtors

6

1,931

812

Cash at bank

7,550

9,470

9,481

10,282

CREDITORS

Amounts falling due within one year

7

465,439

297,740

NET CURRENT LIABILITIES

(455,958

)

(287,458

)

TOTAL ASSETS LESS CURRENT LIABILITIES

154,044

134,042

CREDITORS

Amounts falling due after more than one year

8

(149,990

)

(149,990

)

PROVISIONS FOR LIABILITIES

(1,226

)

-

NET ASSETS/(LIABILITIES)

2,828

(15,948

)

CAPITAL AND RESERVES

Called up share capital

10

100

100

Fair value reserve

11

17,666

406

Retained earnings

(14,938

)

(16,454

)

SHAREHOLDERS' FUNDS

2,828

(15,948

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 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 10 December 2025 and were signed on its behalf by:

Mr Michael Peter De Boer - Director

1.	STATUTORY INFORMATION

Dutchflow Invest Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

13214530

Registered office:

01 Meadlake Place

Thorpe Lea Road

Egham

Surrey

TW20 8HE

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.

Turnover

Turnover represents the fair value of rent received or receivable from the investment properties, excluding discounts, rebates, value added tax and other sales taxes.

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

-

0% on cost

Investment property

Investment properties are 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 - 1 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Freehold

property

£

COST

Additions

2

At 28 February 2025

2

NET BOOK VALUE

At 28 February 2025

2

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 March 2024

421,500

Additions

170,014

Revaluations

18,486

At 28 February 2025

610,000

NET BOOK VALUE

At 28 February 2025

610,000

At 29 February 2024

421,500

Investment properties situated at (1) 6 Queen Victoria Street, Tredegar, NP22 3PY. (2) 16A Wernddu Road, Ammanford, SA18 2NE. (3) 16 Wernddu Road, Ammanford, SA18 2NE are under a charge from Hampshire Trust Bank PLC. The charge was created on 15th December 2023.

Fair value at 28 February 2025 is represented by:

£

Valuation in 2022

22,288

Valuation in 2023

(2,455

)

Valuation in 2024

(19,427

)

Valuation in 2025

18,486

Cost

591,108

610,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.25

29.2.24

£

£

Other debtors

1,931

812

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.25

29.2.24

£

£

Other creditors

465,439

297,740

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

28.2.25

29.2.24

£

£

Bank loans

149,990

149,990

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Bank loans more 5 yrs non-inst

149,990

149,990

9.	SECURED DEBTS

The following secured debts are included within creditors:

28.2.25

29.2.24

£

£

Bank loans

149,990

149,990

The loan amounting to £149,990 is secured by the way of charge on the following properties. (disclosed as investment property). The charge was created in the name of Hampshire Trust Bank PLC on 15th December 2023.

(1) 6 Queen Victoria Street, Tredegar, NP22 3PY

(2) 16A Wernddu Road, Ammanford, SA18 2NE

(3) 16 Wernddu Road, Ammanford, SA18 2NE

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

28.2.25

29.2.24

value:

£

£

100

Ordinary

£1

100

100

11.

RESERVES

Fair

value

reserve

£

At 1 March 2024

406

Transfer to/from reserves

17,260

At 28 February 2025

17,666

12.	RELATED PARTY DISCLOSURES

The company owes £462,955 (2024: £193,842) as at accounting year end date to Dutchflow Trade Ltd, a company registered in United Kingdom (Company registered number: 13214533). Mr. Michael Peter De Boer and Mr Jop Jurriaans are also directors of this company.

The company owes £314 (2024: £86,921) to its director, Mr. Michael Peter De Boer as at the accounting year end date.