REGISTERED NUMBER: 03438720 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

Dixon Hurst Kemp Limited

Page

Balance Sheet

1

Notes to the Financial Statements

3

Fixed assets

Intangible assets

4

-

-

Investments

5

40,175

40,175

Investment property

6

2,071,951

1,564,400

2,112,126

1,604,575

Current assets

Debtors

7

3,325

215,001

Cash at bank

384,058

207,791

387,383

422,792

Creditors

Amounts falling due within one year

8

368,967

92,105

Net current assets

18,416

330,687

Total assets less current liabilities

2,130,542

1,935,262

Capital and reserves

Called up share capital

9

60

60

Other reserves

40

40

Retained earnings

2,130,442

1,935,162

Shareholders' funds

2,130,542

1,935,262

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 6 December 2025 and were signed by:

P A Young - Director

1.	Statutory information

Dixon Hurst Kemp Limited 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:

03438720

Registered office:

85 Church Road

Hove

East Sussex

BN3 2BB

The presentation currency of the financial statements is in Pound Sterling (£) and rounding is to the nearest (£).

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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business, has been amortised evenly over its estimated useful life.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.	Intangible fixed assets

Goodwill

£

Cost

At 1 November 2024

and 31 October 2025

144,000

Amortisation

At 1 November 2024

and 31 October 2025

144,000

Net book value

At 31 October 2025

-

At 31 October 2024

-

5.	Fixed asset investments

Shares in

group

undertakings

£

Cost

At 1 November 2024

and 31 October 2025

40,175

Net book value

At 31 October 2025

40,175

At 31 October 2024

40,175

6.	Investment property

The investment properties were valued at the year end by the director based on properties of a similar type and reflecting original cost.

7.

Debtors: amounts falling due within one year

2025

2024

£

£

Trade debtors

733

-

Other debtors

2,592

215,001

3,325

215,001

8.

Creditors: amounts falling due within one year

2025

2024

£

£

Amounts owed to group undertakings

103,961

50,961

Taxation and social security

11,223

6,248

Other creditors

253,783

34,896

368,967

92,105

9.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

60

Ordinary

£1

60

60

10.	Director's advances, credits and guarantees

During the year advances and credits were made to or on behalf of the director of £nil (2024: £370,0389) and repayments received of £452,312 (2024: £359,123) which has resulted in the sum of £239,400 owed by the company (2024: debtor £212,912) at the year end.