Dyer & Hobbis Investments Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 09078679 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

FOR

DYER & HOBBIS INVESTMENTS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

7

DIRECTORS:

O R Dyer

A Hobbis

REGISTERED OFFICE:

20 Havelock Road

Hastings

East Sussex

TN34 1BP

REGISTERED NUMBER:

09078679 (England and Wales)

ACCOUNTANTS:

Ashdown Hurrey

Chartered Accountants & Business Advisers

20 Havelock Road

Hastings

East Sussex

TN34 1BP

FIXED ASSETS

Investment property

4

490,000

CURRENT ASSETS

Debtors

5

142,686

115,000

Cash at bank

18,906

36,946

161,592

151,946

CREDITORS

Amounts falling due within one year

6

230,884

233,732

NET CURRENT LIABILITIES

(69,292

)

(81,786

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

420,708

408,214

CREDITORS

Amounts falling due after more than one
year

7

(186,915

)

(189,361

)

PROVISIONS FOR LIABILITIES

(43,051

)

(43,051

)

NET ASSETS

190,742

175,802

CAPITAL AND RESERVES

Called up share capital

2

Retained earnings

190,740

175,800

SHAREHOLDERS' FUNDS

190,742

175,802

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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 18 December 2025 and were signed on its behalf by:

A Hobbis - Director

O R Dyer - Director

1.	STATUTORY INFORMATION

Dyer & Hobbis Investments 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.

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.

The directors have made an assessment about the company's ability to continue as a going concern and they do not consider there to be any material uncertainties. As a result they have adopted the going concern basis of accounting.

Turnover

Turnover represents rental income received.

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 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 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 NIL (2024 - NIL).

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 July 2024

and 30 June 2025

490,000

NET BOOK VALUE

At 30 June 2025

490,000

At 30 June 2024

490,000

Fair value at 30 June 2025 is represented by:

£

Valuation in 2019

35,058

Valuation in 2020

17,577

Valuation in 2021

40,568

Valuation in 2022

49,000

Valuation in 2023

30,000

Cost

317,797

490,000

If Investment property had not been revalued it would have been included at the following historical cost:

30.6.25

30.6.24

£

Cost

317,797

Investment property was valued on an open market basis on 11 September 2025 by the directors .

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

Other debtors

142,686

115,000

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

Tax

3,686

1,321

Other creditors

5,000

Dyer and Hobbis Ltd

221,563

Accruals and deferred income

-

5,208

Accrued expenses

635

640

230,884

233,732

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.6.25

30.6.24

£

Bank loans more 5 yr by instal

186,915

189,361

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

186,915

189,361

8.	SECURED DEBTS

The following secured debts are included within creditors:

30.6.25

30.6.24

£

Bank loans

186,915

189,361

There is a charge in place in respect of a loan facility provided by Shawbrook Bank Limited. This is a fixed and floating charge secured on the assets of the company.

9.	RELATED PARTY DISCLOSURES

As at the balance sheet date there was an inter company loan in place from Dyer and Hobbis Ltd for £221,563 (2024: £221,563), a company under the joint control of the directors.

As at the balance sheet date there was an inter company loan in place to Dyer and Hobbis 2 Ltd for £142,686 (2024: £115,000), a company under the joint control of the directors.

10.	GOING CONCERN

Although current liabilities exceed current assets, the company has the full support of the directors and the intention to trade as normal going forward. The accounts have therefore been prepared on the assumption that the company will continue to trade for more than 12 months.

Within current liabilities is a loan of £228,375 (2024: £221,563) payable to Dyer and Hobbis Ltd. Due to this loan having no terms attached and being repayable on demand the liability is shown within the accounts as current.

Dyer and Hobbis Ltd is under the same control as Dyer and Hobbis Investments Ltd therefore, the directors can dictate at what point and how much of the loan is repayable. The loan will only be required for repayment when Dyer and Hobbis Investments Ltd has sufficient funds to do so.

Therefore through their direct control of Dyer and Hobbis Investments Ltd and indirectly through their control of Dyer and Hobbis Ltd the directors fully support the company and confirm their assessment of its ability to continue to trade.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Statement of Comprehensive Income and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Dyer & Hobbis Investments Limited for the year ended 30 June 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at icaew.com/membershandbook.

This report is made solely to the Board of Directors of Dyer & Hobbis Investments Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Dyer & Hobbis Investments Limited and state those matters that we have agreed to state to the Board of Directors of Dyer & Hobbis Investments Limited, as a body, in this report in accordance with icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Dyer & Hobbis Investments Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Dyer & Hobbis Investments Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Dyer & Hobbis Investments Limited. You consider that Dyer & Hobbis Investments Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Dyer & Hobbis Investments Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Ashdown Hurrey

Chartered Accountants & Business Advisers

20 Havelock Road

Hastings

East Sussex

TN34 1BP

22 December 2025