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Registration number: 11476665

Daisybrook Investments Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 July 2025

Daisybrook Investments Limited

Contents

Statement of Financial Position | 1
Notes to the Unaudited Financial Statements | 2 to 6

Daisybrook Investments Limited

(Registration number: 11476665)
Statement of Financial Position as at 31 July 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 515,145 | 515,193
Current assets |  |  |
Debtors | 5 | 938 | 1,552
Cash at bank and in hand |  | 11,010 | 5,408
|  | 11,948 | 6,960
Creditors: Amounts falling due within one year | 6 | (378,151) | (378,201)
Net current liabilities |  | (366,203) | (371,241)
Total assets less current liabilities |  | 148,942 | 143,952
Creditors: Amounts falling due after more than one year | 6 | (122,000) | (122,000)
Net assets |  | 26,942 | 21,952
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Profit and loss account |  | 26,842 | 21,852
Shareholders' funds |  | 26,942 | 21,952

For the financial 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 accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Statement of Comprehensive Income.

Approved and authorised by the Board on 28 March 2026 and signed on its behalf by:

Mr C Brooks Director

Daisybrook Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Northcote Manor Cottage Burrington
Umberleigh
Devon
EX37 9LZ

Principal activity

The principal activity of the company is an investment property company.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements are prepared in sterling which is the functional currency of the entity.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome.

Daisybrook Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025 (continued)

2 | Accounting policies (continued)

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Fittings fixtures and equipment | 25% straight line
Land and buildings | Carried at valuation

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and in hand, demand deposits with banks, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value. In the statement of financial position, bank overdrafts are shown within borrowing or current liabilities

Daisybrook Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025 (continued)

2 | Accounting policies (continued)

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the statement of comprehensive income over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Financial instruments

Recognition and measurement
A financial asset or a financial liability is recognised only when the company becomes party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

Daisybrook Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025 (continued)

4 | Tangible assets

| Land and buildings £ | Fixtures and fittings £ | Total £
Cost or valuation
At 1 August 2024 | 515,001 | 1,088 | 516,089
At 31 July 2025 | 515,001 | 1,088 | 516,089
Depreciation
At 1 August 2024 | - | 896 | 896
Charge for the year | - | 48 | 48
At 31 July 2025 | - | 944 | 944
Carrying amount
At 31 July 2025 | 515,001 | 144 | 515,145
At 31 July 2024 | 515,001 | 192 | 515,193

Included within the net book value of land and buildings above is £515,001 (2024 - £515,001) in respect of freehold land and buildings.
The property has been valued by the directors at 31 July 2025 and its carrying value is considered to be fair market value.

5 | Debtors

| 2025 £ | 2024 £
Trade debtors | - | 989
Prepayments | 938 | 563
| 938 | 1,552

Daisybrook Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025 (continued)

6 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Taxation and social security | 1,181 | 768
Accruals and deferred income | 1,890 | 2,666
Other creditors | 375,080 | 374,767
| 378,151 | 378,201

Creditors: amounts falling due after more than one year

|  | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings |  | 122,000 | 122,000

7 | Reserves

Profit and loss account:
This reserve records retained earnings and accumulated losses.

8 | Related party transactions

2025 | At 1 August 2024 £ | Advances to director £ | At 31 July 2025 £
Directors | (374,767) | (312) | (375,079)

2024 | At 1 August 2023 £ | Advances to director £ | Repayments by director £ | At 31 July 2024 £
Directors | (340,921) | (35,845) | 1,999 | (374,767)

The loan is repayable on demand and is interest free.