Dewhurst Properties Limited

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

Registered number: 06689490

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		926,856		903,249

			926,856		903,249
CURRENT ASSETS
Debtors	5	165,916		152,499
Cash at bank and in hand		4,949		4,612

		170,865		157,111
Creditors: Amounts Falling Due Within One Year	6	(483,609 )		(513,039 )

NET CURRENT ASSETS (LIABILITIES)			(312,744 )		(355,928 )

TOTAL ASSETS LESS CURRENT LIABILITIES			614,112		547,321

PROVISIONS FOR LIABILITIES
Deferred Taxation			(35,007 )		(29,105 )

NET ASSETS			579,105		518,216

CAPITAL AND RESERVES
Called up share capital			1,000		1,000
Fair value reserve	7		105,020		87,315
Profit and Loss Account			473,085		429,901

SHAREHOLDERS' FUNDS			579,105		518,216

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Dewhurst Properties Limited

Balance Sheet (continued)

As At 31 August 2025

For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their 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 Christopher Dewhurst

Director

19/12/2025

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

1. General Information

Dewhurst Properties Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06689490 . The registered office is 50-54 Berry Lane, Longridge, Preston, Lancashire, PR3 3JP.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historic cost convention and in accordance with the FRS 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 comprises rental income received from investment properties

2.3. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

2.4. Taxation

Taxation represents the sum of the tax currently payable and deferred tax.

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 all 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 and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

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Dewhurst Properties Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

4. Tangible Assets

	Investment Properties
	£
Cost or Valuation
As at 1 September 2024	903,249
Revaluation	23,607

As at 31 August 2025	926,856

Net Book Value
As at 31 August 2025	926,856

As at 1 September 2024	903,249

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	951	-
Prepayments and accrued income	266	-
Loan - Dewhurst Holiday Homes Limited	164,699	152,499

	165,916	152,499

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	3,487	7,952
Corporation tax	14,295	1,519
Accruals and deferred income	3,018	2,640
Directors' loan accounts	-	4,928
Loan - Dewhurst Homes Holding Company Limited	462,809	496,000

	483,609	513,039

7. Reserves

	Fair Value Reserve
	£
As at 1 September 2024	87,315
Transfer to profit and loss	17,705

As at 31 August 2025	105,020

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Dewhurst Properties Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

8. Related Party Transactions

Dewhurst Homes Holding Company Limited

The Company owes £462,809 (2024 - £496,000) to Dewhurst Homes Holding Company Limited, the Directors and Shareholders of which are also Directors and Shareholders of this Company. The loan is interest free and repayable on demand.

Dewhurst Holiday Homes Limited

The Company has loaned monies to Dewhurst Holiday Homes Limited, the Directors and Shareholders of which are also Directors and Shareholders of this Company. The amount owing at the year end was £164,699 (2024 £152,499). The loan is subject to interst at 8% from 1st September 2024 and repayable on demand.

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