REGISTERED NUMBER: 09138150 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31st July 2025

for

D W H Investments Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

C Haigh

REGISTERED OFFICE:

Black Bull House

353-355 Station Road

Bamber Bridge

Preston

Lancashire

PR5 6EE

REGISTERED NUMBER:

09138150 (England and Wales)

ACCOUNTANTS:

Robin Oatridge & Co Limited

Chartered Certified Accountants

Black Bull House

353-355 Station Road

Bamber Bridge

Preston

Lancashire

PR5 6EE

FIXED ASSETS

Tangible assets

4

9,619

13,291

Investments

5

229,065

198,609

Investment property

6

532,289

532,289

770,973

744,189

CURRENT ASSETS

Cash at bank and in hand

13,191

6,236

CREDITORS

Amounts falling due within one year

7

32,109

26,664

NET CURRENT LIABILITIES

(18,918

)

(20,428

)

TOTAL ASSETS LESS CURRENT LIABILITIES

752,055

723,761

CREDITORS

Amounts falling due after more than one year

8

(426,591

)

(456,767

)

PROVISIONS FOR LIABILITIES

(13,030

)

(3,275

)

NET ASSETS

312,434

263,719

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

312,334

263,619

SHAREHOLDERS' FUNDS

312,434

263,719

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st July 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 22nd April 2026 and were signed by:

C Haigh - Director

1.	STATUTORY INFORMATION

D W H Investments 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.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

10% on cost

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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 is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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 or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st August 2024

and 31st July 2025

36,723

DEPRECIATION

At 1st August 2024

23,432

Charge for year

3,672

At 31st July 2025

27,104

NET BOOK VALUE

At 31st July 2025

9,619

At 31st July 2024

13,291

5.	FIXED ASSET INVESTMENTS

Listed

investments

£

COST OR VALUATION

At 1st August 2024

198,609

Additions

40,904

Disposals

(40,483

)

Revaluations

30,035

At 31st July 2025

229,065

NET BOOK VALUE

At 31st July 2025

229,065

At 31st July 2024

198,609

Cost or valuation at 31st July 2025 is represented by:

Listed

investments

£

Valuation in 2025

49,619

Cost

179,446

229,065

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1st August 2024

and 31st July 2025

532,289

NET BOOK VALUE

At 31st July 2025

532,289

At 31st July 2024

532,289

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

20,210

18,200

Taxation and social security

9,038

4,782

Other creditors

2,861

3,682

32,109

26,664

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

100,167

130,343

Other creditors

326,424

326,424

426,591

456,767

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

10,189

41,338

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

120,377

148,543

The bank loan is secured by fixed and floating charges over the freehold property and undertakings owned by the company.

10.	RELATED PARTY DISCLOSURES

Haigh Rail Limited is a Company related by common control. Haigh Rail Limited has provided DWH Investments Limited with an interest free loan. The balance outstanding at the year end of £326,424 (2024: £326,424) which is included in creditors due after more than one year. During the previous year, DWH Investments Limited purchased an investment property from Haigh Rail Limited at the market value of £135,000.

11.	ULTIMATE CONTROLLING PARTY

The controlling party is C Haigh.