Company registration number 00898324 (England and Wales)
DAVLYN PROPERTIES (WIGAN) LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 JULY 2025
31 July 2025
PAGES FOR FILING WITH REGISTRAR
DAVLYN PROPERTIES (WIGAN) LTD
CONTENTS
Page
Balance sheet
1
Statement of changes in equity
2
Notes to the financial statements
3 - 6
DAVLYN PROPERTIES (WIGAN) LTD
BALANCE SHEET
As At 31 July 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
55,914
41,826
Current assets
Stocks
2,000
46,548
Debtors
4
1,235,747
581,886
Cash at bank and in hand
557,849
1,258,700
1,795,596
1,887,134
Creditors: amounts falling due within one year
5
(289,241)
(405,406)
Net current assets
1,506,355
1,481,728
Total assets less current liabilities
1,562,269
1,523,554
Provisions for liabilities
(5,626)
(5,626)
Net assets
1,556,643
1,517,928
Capital and reserves
Called up share capital
6
100
100
Profit and loss reserves
1,556,543
1,517,828
Total equity
1,556,643
1,517,928

The notes on pages 3 to 6 form part of these financial statements.

For the financial year ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he 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 director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 21 April 2026
Mr D J C Hilton
Director
Company registration number 00898324 (England and Wales)
DAVLYN PROPERTIES (WIGAN) LTD
STATEMENT OF CHANGES IN EQUITY
For The Year Ended 31 July 2025
- 2 -
Share capital
Profit and loss reserves
Total
Notes
£
£
£
Balance at 1 August 2023
100
1,551,273
1,551,373
Year ended 31 July 2024:
Loss and total comprehensive income
-
(30,445)
(30,445)
Dividends
-
(3,000)
(3,000)
Balance at 31 July 2024
100
1,517,828
1,517,928
Year ended 31 July 2025:
Profit and total comprehensive income
-
40,215
40,215
Dividends
-
(1,500)
(1,500)
Balance at 31 July 2025
100
1,556,543
1,556,643

The notes on pages 3 to 6 form part of these financial statements.

DAVLYN PROPERTIES (WIGAN) LTD
NOTES TO THE FINANCIAL STATEMENTS
For The Year Ended 31 July 2025
- 3 -
1
Accounting policies
Company information

Davlyn Properties (Wigan) Ltd is a private company limited by shares incorporated in England and Wales. The registered office is The Cottage, 52/54 Finch Lane, Appley Bridge, Wigan, Lancashire, England, WN6 9DT.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

1.2
Going concern

The Director has continued to monitor the trading and cash position in the period to date and has looked at the cash projections for the next 12 months.true

The Director considers that the business remains a going concern and the accounts have therefore been prepared on that basis.

1.3
Revenue

The turnover shown in the profit and loss account represents the value of all services provided during the year, exclusive of Value Added Tax. Sales are recognised at the point at which the company has fulfilled its contractual obligations.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
20% on reducing balance
Fixtures and fittings
15% on reducing balance
Computers
33% on cost
Motor vehicles
25% on reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport and handling costs in bringing stocks to their present location and condition.

1.6
Financial instruments

The following assets and liabilities are classified as financial instruments; trade debtors, Directors' loan accounts, trade creditors and accruals.

Financial instruments that are payable or receivable within one year, typically Directors' loan accounts, trade creditors, accruals and trade debtors, are measured initially and subsequently at the undiscounted amount of the cash or other consideration that is expected to be paid or received.

DAVLYN PROPERTIES (WIGAN) LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
For The Year Ended 31 July 2025
1
Accounting policies
(Continued)
- 4 -
1.7
Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and 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. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.8
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
3
3
DAVLYN PROPERTIES (WIGAN) LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
For The Year Ended 31 July 2025
- 5 -
3
Tangible fixed assets
Plant and equipment
Fixtures and fittings
Computers
Motor vehicles
Total
£
£
£
£
£
Cost
At 1 August 2024
9,800
11,917
11,609
165,168
198,494
Additions
-
0
-
0
415
29,500
29,915
At 31 July 2025
9,800
11,917
12,024
194,668
228,409
Depreciation and impairment
At 1 August 2024
9,262
11,653
9,059
126,694
156,668
Depreciation charged in the year
108
39
1,760
13,920
15,827
At 31 July 2025
9,370
11,692
10,819
140,614
172,495
Carrying amount
At 31 July 2025
430
225
1,205
54,054
55,914
At 31 July 2024
538
264
2,550
38,474
41,826
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
471,846
564,712
Amounts owed by group undertakings
750,000
-
0
Other debtors
13,901
17,174
1,235,747
581,886
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
77,377
234,540
Corporation tax
6,129
-
0
Other taxation and social security
71,106
108,786
Other creditors
134,629
62,080
289,241
405,406
DAVLYN PROPERTIES (WIGAN) LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
For The Year Ended 31 July 2025
- 6 -
6
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary of £1 each
98
98
98
98
Ordinary B of £1 each
1
1
1
1
Ordinary C of £1 each
1
1
1
1
100
100
100
100
7
Ultimate Controlling Party

The controlling party is D J C Hilton.

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