DMHC Associates Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 14331207

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,831		2,233
Investments	5		73,547		-

			75,378		2,233
CURRENT ASSETS
Debtors	6	12,890		16,122
Cash at bank and in hand		33,581		2,391

		46,471		18,513
Creditors: Amounts Falling Due Within One Year	7	(31,184 )		(7,967 )

NET CURRENT ASSETS (LIABILITIES)			15,287		10,546

TOTAL ASSETS LESS CURRENT LIABILITIES			90,665		12,779

PROVISIONS FOR LIABILITIES
Deferred Taxation			(457 )		(424 )

NET ASSETS			90,208		12,355

CAPITAL AND RESERVES
Called up share capital	8		10		10
Profit and Loss Account			90,198		12,345

SHAREHOLDERS' FUNDS			90,208		12,355

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DMHC Associates Limited

Balance Sheet (continued)

As At 30 September 2025

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

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

The director acknowledges his 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

D Hardy

Director

5 January 2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

DMHC Associates Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14331207 . The registered office is Avaland House, 110 London Road, Apsley, Hemel Hempstead, Hertfordshire, HP3 9SD.

The presentation currency of the financial statements is the Pound Sterling (£).

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment

25% Straightline basis

2.4. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. 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 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. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. 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. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

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DMHC Associates Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

2.5. Investments

All investments in listed shares are carried at fair value determined annually and derived from the current market value. Changes in fair value are recognised in the profit and loss account.

3. Average Number of Employees

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

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 October 2024	2,857
Additions	666
Disposals	(323 )

As at 30 September 2025	3,200

Depreciation
As at 1 October 2024	624
Provided during the period	826
Disposals	(81 )

As at 30 September 2025	1,369

Net Book Value
As at 30 September 2025	1,831

As at 1 October 2024	2,233

5. Investments

	Listed
	£
Cost or Valuation
As at 1 October 2024	-
Additions	71,188
Revaluations	2,359

As at 30 September 2025	73,547

Provision
As at 1 October 2024	-

As at 30 September 2025	-

Net Book Value
As at 30 September 2025	73,547

As at 1 October 2024	-

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DMHC Associates Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

Fair value at 30 September 2025 is represented by:

	2025
	£
Cost	71,188
Revaluation	2,539

	73,547

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	9,073	5,768
Prepayments and accrued income	159	8,292
Director's loan account	3,658	2,062

	12,890	16,122

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Corporation tax	22,407	6,377
VAT	7,302	-
Accruals and deferred income	1,475	1,590

	31,184	7,967

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	10	10

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DMHC Associates Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

9. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 October 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 30 September 2025
	£	£	£	£	£
Mr Duncan Hardy	2,062	6,554	4,958	-	3,658

The above loan is unsecured, interest free and repayable on demand.

10. Reserves

	2025
	£
At 1 October 2024	12,345
Profit for the year	77,853
Dividends	-
At 30 September 2025	90,198

The company's investment in listed shares have been revalued. Revaluation gains have been credited to the profit and loss account in line with the reporting requirements under FRS102 1A. On 30 September 2025 the company's retained earnings included non-distributable reserves of £1,971 (2024: £Nil) resulting from the revaluation.

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