REGISTERED NUMBER: 14134284 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

DCBA HOLDINGS LIMITED

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Tangible assets

4

870

1,299

Investments

5

80,975

80,875

81,845

82,174

CURRENT ASSETS

Debtors

6

11,215

6,001

Cash at bank

799,374

528,007

810,589

534,008

CREDITORS

Amounts falling due within one year

7

30,608

32,530

NET CURRENT ASSETS

779,981

501,478

TOTAL ASSETS LESS CURRENT LIABILITIES

861,826

583,652

CAPITAL AND RESERVES

Called up share capital

260

260

Other reserves

79,900

79,900

Retained earnings

781,666

503,492

861,826

583,652

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 January 2026 and were signed on its behalf by:

B O'Sullivan - Director

1.	STATUTORY INFORMATION

DCBA Holdings 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:

14134284

Registered office:

15 West Street

Brighton

East Sussex

BN1 2RL

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

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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixture and fittings - 33% on cost

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Financial instruments

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Investments in subsidiaries and associates

Investments in subsidiaries and associates are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The Investments are assessed for impairment at each reporting date and any impairment losses or reversals are recognised immediately to profit or loss.

3.

EMPLOYEES

The average number of employees during the year was NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 December 2024

and 30 November 2025

2,369

DEPRECIATION

At 1 December 2024

1,070

Charge for year

429

At 30 November 2025

1,499

NET BOOK VALUE

At 30 November 2025

870

At 30 November 2024

1,299

5.	FIXED ASSET INVESTMENTS

Shares in

Interest

group

in

undertakings

associate

Totals

£

£

£

COST

At 1 December 2024

-

80,875

80,875

Additions

100

-

100

At 30 November 2025

100

80,875

80,975

NET BOOK VALUE

At 30 November 2025

100

80,875

80,975

At 30 November 2024

-

80,875

80,875

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by group undertakings

7,598

-

Other debtors

3,617

-

Directors' current accounts

-

5,844

Prepayments and accrued income

-

157

11,215

6,001

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

-

1,989

Loan from associate

28,552

28,552

Directors' current accounts

875

805

Accruals and deferred income

1,181

1,184

30,608

32,530

The amounts owed to the directors are interest free and repayable on demand.