Company No: 13337797 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Fixed assets
Intangible assets	3	1		768
Tangible assets	4	6,006,050		6,044,984
		6,006,051		6,045,752
Current assets
Debtors	5	36,956		42,435
Cash at bank and in hand		147,340		38,301
		184,296		80,736
Creditors: amounts falling due within one year	6	( 7,748,626)		( 7,237,846)
Net current liabilities		(7,564,330)		(7,157,110)
Total assets less current liabilities		(1,558,279)		(1,111,358)
Creditors: amounts falling due after more than one year	7	( 55,000)		( 55,000)
Net liabilities		( 1,613,279)		( 1,166,358)
Capital and reserves
Called-up share capital		400		400
Profit and loss account		( 1,613,679 )		( 1,166,758 )
Total shareholders' deficit		( 1,613,279)		( 1,166,358)

For the financial year ending 30 April 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• 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; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Dominion House Developments Limited (registered number: 13337797) were approved and authorised for issue by the Board of Directors on 13 June 2025. They were signed on its behalf by:

Mr M J Buck Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Dominion House Developments Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Third Floor Eden Point, Three Acres Lane, Cheadle Hulme, SK8 6RL, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is recognised at the fair value of amounts receivable for rental, service charge and insurance income.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Computer software

3 years straight line

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Investment property	not depreciated
Plant and machinery	4 years straight line
Fixtures and fittings	5 years straight line
Office equipment	4 years straight line
Computer equipment	3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Investment property

Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at each reporting date with changes in fair value recognised in profit or loss. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

Cash and cash equivalents

Cash and cash equivalents include monies held at banks.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	4		4

3. Intangible assets

	Computer software		Total
	£		£
Cost
At 01 May 2024	3,250		3,250
At 30 April 2025	3,250		3,250
Accumulated amortisation
At 01 May 2024	2,482		2,482
Charge for the financial year	767		767
At 30 April 2025	3,249		3,249
Net book value
At 30 April 2025	1		1
At 30 April 2024	768		768

4. Tangible assets

	Investment property		Plant and machinery		Fixtures and fittings		Office equipment		Computer equipment		Total
	£		£		£		£		£		£
Cost
At 01 May 2024	5,908,191		4,670		184,490		16,162		2,348		6,115,861
Additions	0		0		4,551		0		0		4,551
At 30 April 2025	5,908,191		4,670		189,041		16,162		2,348		6,120,412
Accumulated depreciation
At 01 May 2024	0		3,038		55,800		10,669		1,370		70,877
Charge for the financial year	0		1,168		37,494		4,040		783		43,485
At 30 April 2025	0		4,206		93,294		14,709		2,153		114,362
Net book value
At 30 April 2025	5,908,191		464		95,747		1,453		195		6,006,050
At 30 April 2024	5,908,191		1,632		128,690		5,493		978		6,044,984

5. Debtors

	2025		2024
	£		£
Trade debtors	2,633		436
Other debtors	34,323		41,999
	36,956		42,435

6. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	3,261		4,311
Other creditors	7,745,365		7,233,535
	7,748,626		7,237,846

7. Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Other creditors	55,000		55,000

There are no amounts included above in respect of which any security has been given by the small entity.