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Registered number: NI010800









DB(NI) REALISATIONS LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MAY 2025

 
DB(NI) REALISATIONS LIMITED
REGISTERED NUMBER: NI010800

BALANCE SHEET
AS AT 31 MAY 2025

2025
2024
Note
£
£

  

CURRENT ASSETS
  

Stocks
 3 
50
50

Debtors: amounts falling due within one year
 4 
1,189,736
1,189,736

NET ASSETS
  
1,189,786
1,189,786


CAPITAL AND RESERVES
  

Called up share capital 
 5 
100
100

Profit and loss account
  
1,189,686
1,189,686

  
1,189,786
1,189,786


For the year ended 31 May 2025 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.

Members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




D J Oldham
Director

Date: 23 December 2025

The notes on pages 2 to 3 form part of these financial statements.

Page 1

 
DB(NI) REALISATIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025

1.


GENERAL INFORMATION

DB(NI) Realisations Limited is a private company limited by shares and incorporated in Northern Ireland. Its registered office is 50 Bedford Street, Belfast, BT2 7FW.

The Company's functional and presentational currency is GBP.

2.ACCOUNTING POLICIES

 
2.1

BASIS OF PREPARATION OF FINANCIAL STATEMENTS

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

 
2.2

STOCKS

Stocks are valued at the lower of cost and net realisable value. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

 
2.3

DEBTORS

Short-term debtors are measured at transaction price, less any impairment.


3.


STOCKS

2025
2024
£
£

Land in course of development
50
50



4.


DEBTORS

2025
2024
£
£


Amounts owed by group undertakings
1,160,669
1,160,669

Other debtors
29,067
29,067

1,189,736
1,189,736


Page 2

 
DB(NI) REALISATIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025

5.


SHARE CAPITAL

2025
2024
£
£
ALLOTTED, CALLED UP AND FULLY PAID



100 (2024 - 100) Ordinary shares of £1.00 each
100
100



6.


CONTROLLING PARTY

The Company is a subsidiary of Connolly Homes Limited, a company registered in England and Wales, which is the immediate parent company.
 
The parent undertaking of the smallest group to consolidate these financial statements is The Connolly Foundation (UK) Limited, a charity registered in England and Wales. The charity's registered office is Manor Farm Court, Lower Sundon, Luton, Bedfordshire, LU3 3NZ.

Page 3