D J Properties (Midlands) Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 08456694

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,835,501		1,838,257

			1,835,501		1,838,257
CURRENT ASSETS
Debtors	5	111,759		7,555
Cash at bank and in hand		240,541		178,621

		352,300		186,176
Creditors: Amounts Falling Due Within One Year	6	(93,488 )		(191,202 )

NET CURRENT ASSETS (LIABILITIES)			258,812		(5,026 )

TOTAL ASSETS LESS CURRENT LIABILITIES			2,094,313		1,833,231

Creditors: Amounts Falling Due After More Than One Year	7		(2,005,729 )		(1,749,097 )

NET ASSETS			88,584		84,134

CAPITAL AND RESERVES
Called up share capital	8		105		105
Profit and Loss Account			88,479		84,029

SHAREHOLDERS' FUNDS			88,584		84,134

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D J Properties (Midlands) 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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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 D J Holder

Director

8 December 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

D J Properties (Midlands) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08456694 . The registered office is 550 Valley Rd, Basford, Nottingham, NG5 1JJ.

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:

Freehold	No depreciation
Motor Vehicles	25% Reducing balance
Computer Equipment	25% Reducing balance

2.4. 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. 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. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.

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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

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D J Properties (Midlands) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

4. Tangible Assets

	Land & Property
	Freehold	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 April 2024	1,825,227	17,209	23,429	1,865,865
Additions	-	-	668	668

As at 31 March 2025	1,825,227	17,209	24,097	1,866,533

Depreciation
As at 1 April 2024	-	9,344	18,264	27,608
Provided during the period	-	1,966	1,458	3,424

As at 31 March 2025	-	11,310	19,722	31,032

Net Book Value
As at 31 March 2025	1,825,227	5,899	4,375	1,835,501

As at 1 April 2024	1,825,227	7,865	5,165	1,838,257

5. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	11,758	7,555
Intercompany - DJ Developments (Midlands) Ltd	100,001	-

	111,759	7,555

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	-	140
Corporation tax	11,088	32,599
Bounce back loan under 1 year	3,989	3,789
Accruals and deferred income	5,800	5,800
Director's loan account	72,611	148,874

	93,488	191,202

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

	2025	2024
	£	£
Bank loans	1,989,625	1,728,805
Bounce back loan over 1 year	16,104	20,292

	2,005,729	1,749,097

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D J Properties (Midlands) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	105	105

9. Related Party Transactions

At the balance sheet date, the company owed the director £72,611 (2024:£148,874). The amount is unsecured, interest free, with no fixed repayment date.

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