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COMPANY REGISTRATION NUMBER: 11369887

D. Payne Holdings Ltd

Unaudited financial statements

31 July 2025

D. Payne Holdings Ltd

Statement of financial position

31 July 2025

| 2025 | 2024
Note | £ | £ | £ | £

Fixed assets

Tangible assets | 5 |  | 2,490,966 |  | 2,460,966
Investments | 6 |  | 1,035 |  | 1,035
|  | ----------- |  | -----------
|  | 2,492,001 |  | 2,462,001

Current assets

Debtors | 7 | 27,758 |  | 25,884 |
Cash at bank and in hand | 85,697 |  | 46,423 |
| --------- |  | ------- |
| 113,455 |  | 72,307 |

Creditors: Amounts falling due within one year | 8 | ( 596,263) |  | ( 794,226) |
| --------- |  | --------- |
Net current liabilities |  | ( 482,808) |  | ( 721,919)
|  | ----------- |  | -----------
Total assets less current liabilities |  | 2,009,193 |  | 1,740,082

Provisions

Taxation including deferred tax |  | ( 26,236) |  | ( 26,236)
|  | ----------- |  | -----------
Net assets |  | 1,982,957 |  | 1,713,846
|  | ----------- |  | -----------

Capital and reserves

Called up share capital | 9 |  | 1,036 |  | 1,036
Profit and loss account |  | 1,981,921 |  | 1,712,810
|  | ----------- |  | -----------
Shareholders funds |  | 1,982,957 |  | 1,713,846
|  | ----------- |  | -----------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the income statement has not been delivered.
For the year ending 31 July 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 year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

D. Payne Holdings Ltd

Statement of financial position (continued)

31 July 2025
These financial statements were approved by the board of directors and authorised for issue on 5 November 2025 , and are signed on behalf of the board by:

Mr D Payne
Director

Company registration number: 11369887

D. Payne Holdings Ltd

Notes to the financial statements

Year ended 31 July 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Paynes Business Park, Dereham Road, Beeston, Kings Lynn, PE32 2NQ, United Kingdom.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of investment properties measured at fair value through profit or loss.
Going concern
At 31 July 2025 the company's current liabilities exceeded its current assets by £482,808. Included within creditors is £466,514 owed to directors of the company. Therefore, based on the support of the directors, the accounts have been prepared on a going concern basis, the validity of which depends on support from the directors continuing to be made available.
Consolidation
The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.
Revenue recognition
Revenue from rental income is recognised on a straight-line basis over the lease term.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or 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 that are expected to apply to the reversal of the timing difference.
Investment property
Investment property is initially recorded at cost, which includes purchase price and any directly attributable expenditure. Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss.
Investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.
4. Employee numbers
The average number of employees during the year was 2 (2024: 2 ).
5. Tangible assets

| Investment Properties
| £
Cost |
At 1 August 2024 | 2,460,966
Additions | 30,000
| -----------
At 31 July 2025 | 2,490,966
| -----------
Depreciation |
At 1 August 2024 and 31 July 2025 | –
| -----------
Carrying amount |
At 31 July 2025 | 2,490,966
| -----------
At 31 July 2024 | 2,460,966
| -----------

The directors consider that the valuation of the properties at the year end represents their fair value, based on market value at date of acquisition.
6. Investments

| Shares in group undertakings
| £
Cost |
At 1 August 2024 and 31 July 2025 | 1,035
| ------
Impairment |
At 1 August 2024 and 31 July 2025 | –
| ------

Carrying amount |
At 31 July 2025 | 1,035
| ------
At 31 July 2024 | 1,035
| ------

7. Debtors

| 2025 | 2024
| £ | £
Trade debtors | 27,758 | 25,884
| ------- | -------

8. Creditors: Amounts falling due within one year

| 2025 | 2024
| £ | £
Social security and other taxes | 73,588 | 56,475
Deferred income | 54,571 | 54,737
Other creditors | 468,104 | 683,014
| --------- | ---------
| 596,263 | 794,226
| --------- | ---------

9. Called up share capital
Issued, called up and fully paid

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £ 1 each | 1,036 | 1,036 | 1,036 | 1,036
| ------ | ------ | ------ | ------