REGISTERED NUMBER: 12971624 (England and Wales)

Financial Statements for the Year Ended 30 June 2025

for

DSL Capital Holdings Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

M S Landa

I S Landa

K S Landa

C S Landa

H J Patel

REGISTERED OFFICE:

Birchwood House, Unit A Willow Drive

Sherwood Business Park

Annesley

Nottingham

NG15 0DP

REGISTERED NUMBER:

12971624 (England and Wales)

AUDITORS:

Duncan & Toplis Audit Limited

Statutory Auditor

Park House

37 Clarence Street

Leicester

Leicestershire

LE1 3RW

FIXED ASSETS

Investment property

4

4,074,729

1,800,000

CURRENT ASSETS

Debtors

5

800

40,671

Cash at bank and in hand

133,453

3

134,253

40,674

CREDITORS

Amounts falling due within one year

6

(427,129

)

(7,814

)

NET CURRENT (LIABILITIES)/ASSETS

(292,876

)

32,860

TOTAL ASSETS LESS CURRENT LIABILITIES

3,781,853

1,832,860

CREDITORS

Amounts falling due after more than one year

7

(1,542,854

)

-

PROVISIONS FOR LIABILITIES

9

(101,045

)

-

NET ASSETS

2,137,954

1,832,860

CAPITAL AND RESERVES

Called up share capital

1

1

Other reserves

1,786,168

1,786,168

Retained earnings

351,785

46,691

2,137,954

1,832,860

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 December 2025 and were signed on its behalf by:

M S Landa - Director

1.	STATUTORY INFORMATION

DSL Capital Holdings Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Going concern

The company has net current liabilities at the year end. It is dependent on the continued support of the directors and other group companies for the continuance of trade. Both the other group companies and the directors intend to continue with such support. On that basis the directors consider it appropriate to prepare the financial statements on a going concern basis.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

Rental income is recognised on a receivable basis during the year, exclusive of Value Added Tax.

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 Profit and Loss Account, 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 5 (2024 - 3 ) .

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 July 2024

1,800,000

Additions

4,074,729

Disposals

(1,800,000

)

At 30 June 2025

4,074,729

NET BOOK VALUE

At 30 June 2025

4,074,729

At 30 June 2024

1,800,000

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Amounts owed by group undertakings

-

40,552

Other debtors

800

119

800

40,671

Other debtors includes prepayments and accrued income of £nil (2024 - £119).

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Bank loans and overdrafts

57,146

-

Amounts owed to group undertakings

225,328

-

Taxation and social security

646

6,814

Other creditors

144,009

1,000

427,129

7,814

Other creditors includes accruals and deferred income of £98,049 (2024 - £1,000).

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.6.25

30.6.24

£

£

Bank loans

1,542,854

-

8.	SECURED DEBTS

The following secured debts are included within creditors:

30.6.25

30.6.24

£

£

Bank loans

1,600,000

-

The bank loans are secured by a fixed charge over the investment properties.

9.	PROVISIONS FOR LIABILITIES

30.6.25

30.6.24

£

£

Deferred tax

Accelerated capital allowances

101,045

-

Deferred

tax

£

Charge to Profit and Loss Account during year

101,045

Balance at 30 June 2025

101,045

10.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Mark Torr FCCA (Senior Statutory Auditor)

for and on behalf of Duncan & Toplis Audit Limited

11.	ULTIMATE CONTROLLING PARTY

As at the year ended 30 June 2025, the company's parent undertaking was HKL Holdings Ltd. HKL Holdings Ltd's registered address is Birchwood House, Unit A, Willow Drive, Sherwood Business Park, Annesley, Nottingham, NG15 0DP.

The ultimate controlling party is M S Landa.