Registered number
11689440
DLB Investments Ltd
Filleted Accounts
31 May 2025

DLB Investments Ltd
Company Information
Director
D L Blake
Accountants
Anderson Griffin
Rotunda Buildings
Montpellier Exchange
Cheltenham
Glos
Registered office
Rotunda Buildings
Montpellier Exchange
Cheltenham
Glos
Registered number
11689440

DLB Investments Ltd
Registered number: | 11689440
Balance Sheet
as at 31 May 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Tangible assets | 3 |  |  | 617,555 |  |  | 470,395
Investments | 4 |  |  | 13,143 |  |  | 18,196
|  |  |  | 630,698 |  |  | 488,591
Current assets
Cash at bank and in hand |  |  | 3,965 |  |  | 4,885
Net current assets |  |  |  | 3,965 |  |  | 4,885
Total assets less current liabilities |  |  |  | 634,663 |  |  | 493,476
Creditors: amounts falling due after more than one year | 5 |  |  | (577,566) |  |  | (442,029)
Net assets |  |  |  | 57,097 |  |  | 51,447
Capital and reserves
Called up share capital |  |  |  | 1 |  |  | 1
Revaluation reserve | 6 |  |  | 66,476 |  |  | 56,679
Profit and loss account |  |  |  | (9,380) |  |  | (5,233)
Shareholder's funds |  |  |  | 57,097 |  |  | 51,447
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
D L Blake
Director
Approved by the board on 31 July 2025

DLB Investments Ltd
Notes to the Accounts
for the year ended 31 May 2025
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
| Turnover
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
| Tangible fixed assets
| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
| Land and buildings | nil
| Fixtures and fittings | over 4 years
| Investments
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 1 |  | 1
3 | Tangible fixed assets
|  |  |  | Land and buildings |  | Fixtures and fittings |  | Total
£ | £ | £
| Cost
| At 1 June 2024 | 465,895 |  | 9,688 |  | 475,583
| Additions | 139,308 |  | 630 |  | 139,938
| Surplus on revaluation | 9,797 |  | - |  | 9,797
| At 31 May 2025 | 615,000 |  | 10,318 |  | 625,318
| Depreciation
| At 1 June 2024 | - |  | 5,188 |  | 5,188
| Charge for the year | - |  | 2,575 |  | 2,575
| At 31 May 2025 | - |  | 7,763 |  | 7,763
| Net book value
| At 31 May 2025 | 615,000 |  | 2,555 |  | 617,555
| At 31 May 2024 | 465,895 |  | 4,500 |  | 470,395
4 | Investments
Other
investments
£
| Cost
| At 1 June 2024 | 18,196
| Revaluation | (5,053)
| At 31 May 2025 | 13,143
5 | Creditors: amounts falling due after one year | 2025 |  | 2024
£ | £
| Mortgages | 275,990 |  | 275,990
| Intercompany loan |  |  |  |  | 224,298 |  | 91,476
| Directors loan |  |  |  |  | 77,278 |  | 74,563
|  |  |  |  |  | 577,566 |  | 442,029
6 | Revaluation reserve | 2025 |  | 2024
£ | £
| At 1 June 2024 | 56,679 |  | -
| Gain on revaluation of land and buildings | 9,797 |  | 56,679
| At 31 May 2025 | 66,476 |  | 56,679
7 | Controlling party
| The company is controlled by the director.
8 | Other information
| DLB Investments Ltd is a private company limited by shares and incorporated in England. Its registered office is:
| Rotunda Buildings
| Montpellier Exchange
| Cheltenham
| Glos

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