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REGISTERED NUMBER: 08492535 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 January 2025

for

D & M (Newcastle) Limited

| D & M (Newcastle) Limited (Registered number: 08492535) |

Contents of the Financial Statements

for the Year Ended 31 January 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| D & M (Newcastle) Limited |

Company Information

for the Year Ended 31 January 2025

| DIRECTORS: | Mr D B Huggin

| Mr M Huggin

| REGISTERED OFFICE: | 54 Silver Lonnen

| Newcastle Upon Tyne

| Tyne and Wear

| NE5 2HD

| REGISTERED NUMBER: | 08492535 (England and Wales)

| ACCOUNTANTS: | S&W Partners (Newcastle) Limited

| 17 Queens Lane

| Newcastle upon Tyne

| Tyne and Wear

| NE1 1RN

| D & M (Newcastle) Limited (Registered number: 08492535) |

Balance Sheet

31 January 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Investments | 5 | 2 |  | 2 |  |

Investment property | 6 | 2,629,286 |  | 2,629,286 |  |

2,629,288 |  | 2,629,288 |  |

CURRENT ASSETS

Debtors | 7 | 40,457 |  | 40,457 |  |

Cash at bank and in hand | 355,176 |  | 303,360 |  |

395,633 |  | 343,817 |  |

CREDITORS

Amounts falling due within one year | 8 | (30,463 | ) | (42,202 | ) |

NET CURRENT ASSETS | 365,170 |  | 301,615 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,994,458 |  | 2,930,903 |  |

CAPITAL AND RESERVES

Called up share capital | 4 |  | 4 |  |

Profit and loss account | 2,994,454 |  | 2,930,899 |  |

2,994,458 |  | 2,930,903 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26 January 2026 and were signed on its behalf by:

Mr D B Huggin - Director

| D & M (Newcastle) Limited (Registered number: 08492535) |

Notes to the Financial Statements

for the Year Ended 31 January 2025

1. | STATUTORY INFORMATION

| D & M (Newcastle) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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

2. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for property rentals, stated net of discounts and of value added tax.

| The company recognises revenue when the amount of revenue can be measured reliably, when it is probable that future economic benefits will flow to the company and when specific criteria have been met for each of the company's activities described below.

| Property rentals :

| Turnover from property rentals are recognised in the profit and loss account on a receivable basis.

| Investment property

| Investment property is included at fair value. Any aggregate surplus or deficit arising from changes in fair value is recognised in the profit and loss account along with the associated deferred tax.

| Impairment of assets

| At each reporting date fixed assets are reviewed to determine whether there is any indication that those assets have suffered an impairment loss. If there is an indication of possible impairment, the recoverable amount of any affected asset is estimated and compared with its carrying amount. If estimated recoverable amount is lower, the carrying amount is reduced to its estimated recoverable amount, and an impairment loss is recognised immediately in profit or loss.

| If an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, but not in excess of the amount that would have been determined had no impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised immediately in profit or loss.

| Financial instruments

| The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties, loans to related parties and investments on non-puttable ordinary shares.

| Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.

| Taxation

| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.

| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments.

| 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 and other future taxable profits.

| Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

| Current and deferred tax assets and liabilities are not discounted.

| D & M (Newcastle) Limited (Registered number: 08492535) |

Notes to the Financial Statements - continued

for the Year Ended 31 January 2025

4. | EMPLOYEES AND DIRECTORS

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

5. | FIXED ASSET INVESTMENTS

| Other

| investments

£ |

| COST

| At 1 February 2024

| and 31 January 2025 | 2 |  |

| NET BOOK VALUE

| At 31 January 2025 | 2 |  |

| At 31 January 2024 | 2 |  |

6. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 February 2024

| and 31 January 2025 | 2,629,286 |  |

| NET BOOK VALUE

| At 31 January 2025 | 2,629,286 |  |

| At 31 January 2024 | 2,629,286 |  |

| The fair value of the investment property at 31 January 2025 has been arrived at on the basis of a valuation carried out at that date by the directors of the company who are not professionally qualified valuers.

7. | DEBTORS

2025 | 2024 |

£ | £ |

| Amounts falling due within one year:

| Amounts owed by group undertakings | 40,000 |  | 40,000 |  |

| Amounts falling due after more than one year:

| Other debtors | 457 |  | 457 |  |

| Aggregate amounts | 40,457 |  | 40,457 |  |

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Taxation and social security | 20,463 |  | 32,101 |  |

| Other creditors | 10,000 |  | 10,101 |  |

30,463 |  | 42,202 |  |