REGISTERED NUMBER: 04279682 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

DBL (SUSSEX) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

D B Levene

REGISTERED OFFICE:

Unit 2 Access House Stephenson Way

Three Bridges

Crawley

West Sussex

RH10 1TN

REGISTERED NUMBER:

04279682 (England and Wales)

ACCOUNTANTS:

MDJ Services Limited

Haines & Co Accountants

Carlton House

28-29 Carlton Terrace

Portslade

Brighton

BN41 1UR

FIXED ASSETS

Tangible assets

4

135,206

146,574

Investment property

5

1,200,000

1,200,000

1,335,206

1,346,574

CURRENT ASSETS

Stocks

689,902

611,802

Debtors

6

384,363

382,798

Cash at bank

598,913

600,448

1,673,178

1,595,048

CREDITORS

Amounts falling due within one year

7

183,669

180,094

NET CURRENT ASSETS

1,489,509

1,414,954

TOTAL ASSETS LESS CURRENT LIABILITIES

2,824,715

2,761,528

PROVISIONS FOR LIABILITIES

199,122

196,563

NET ASSETS

2,625,593

2,564,965

CAPITAL AND RESERVES

Called up share capital

8

150

150

Retained earnings

2,625,443

2,564,815

SHAREHOLDERS' FUNDS

2,625,593

2,564,965

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 12 May 2026 and were signed by:

D B Levene - Director

1.	STATUTORY INFORMATION

DBL (Sussex) 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.

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.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

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.

Freehold property

-

2% on reducing balance

Plant and machinery

-

25% on cost

Fixtures and fittings

-

20% on cost

Motor vehicles

-

25% 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.

Investment properties for which fair value can be measured reliably without undue cost or effort are measured at

fair value at each reporting date with changes in fair value recognised in profit or loss.

The methods and significant assumptions used to ascertain the fair value at the balance sheet date and fair value

movement included in the profit for the year are as follows:

Investment properties are valued by the Directors at fair value having regard to rental returns annually.

Stocks

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

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2024 - 11 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

Motor

property

machinery

fittings

vehicles

Totals

£

£

£

£

£

COST

At 1 January 2025

125,000

40,550

21,508

4,000

191,058

Disposals

-

-

-

(4,000

)

(4,000

)

At 31 December 2025

125,000

40,550

21,508

-

187,058

DEPRECIATION

At 1 January 2025

8,400

14,910

17,755

3,419

44,484

Charge for year

432

9,051

1,304

-

10,787

Eliminated on disposal

-

-

-

(3,419

)

(3,419

)

At 31 December 2025

8,832

23,961

19,059

-

51,852

NET BOOK VALUE

At 31 December 2025

116,168

16,589

2,449

-

135,206

At 31 December 2024

116,600

25,640

3,753

581

146,574

Included in cost of land and buildings is freehold land of £ 95,000 (2024 - £ 95,000 ) which is not depreciated.

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 January 2025

and 31 December 2025

1,200,000

NET BOOK VALUE

At 31 December 2025

1,200,000

At 31 December 2024

1,200,000

Fair value at 31 December 2025 is represented by:

£

Valuation in 2015

240,428

Valuation in 2016

80,000

Valuation in 2024

520,000

Cost

359,572

1,200,000

If Investment Property had not been revalued it would have been included at the following historical cost:

31.12.25

31.12.24

£

£

Cost

359,572

359,572

Investment property was valued on Fair market value basis on 31 December 2024 by the Directors .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

12,600

11,728

Other debtors

368,946

368,921

Prepayments and accrued income

2,149

2,149

Prepayments

668

-

384,363

382,798

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

104,001

103,435

Tax

39,419

44,011

Social security and other taxes

6,992

4,212

VAT

26,259

24,865

Other creditors

1,216

-

Directors' current accounts

2,931

800

Accrued expenses

2,851

2,771

183,669

180,094

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

150

Ordinary

£1

150

150

9.	ULTIMATE CONTROLLING PARTY

The controlling party is D B Levene.