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COMPANY REGISTRATION NUMBER: 13936098

DMM76 Investments Limited

Filleted Unaudited Financial Statements

30 September 2025

DMM76 Investments Limited

Financial Statements

Year ended 30 September 2025

Contents | Page

Statement of financial position | 1

Notes to the financial statements | 3

DMM76 Investments Limited

Statement of Financial Position

30 September 2025

| 2025 | 2024
Note | £ | £ | £ | £

Fixed assets

Investments | 4 |  | 85,092 |  | 90,830

Current assets

Debtors | 5 | 366,619 |  | 436,919 |
Cash at bank and in hand | 66,769 |  | 54,624 |
| --------- |  | --------- |
| 433,388 |  | 491,543 |

Creditors: amounts falling due within one year | 6 | 754 |  | 735 |
| --------- |  | --------- |
Net current assets |  | 432,634 |  | 490,808
|  | --------- |  | ---------
Total assets less current liabilities |  | 517,726 |  | 581,638
|  | --------- |  | ---------
Net assets |  | 517,726 |  | 581,638
|  | --------- |  | ---------

Capital and reserves

Called up share capital |  | 1,000 |  | 1,000
Share premium account |  | 49,878 |  | 49,878
Profit and loss account |  | 466,848 |  | 530,760
|  | --------- |  | ---------
Shareholders funds |  | 517,726 |  | 581,638
|  | --------- |  | ---------

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 statement of income and retained earnings has not been delivered.
For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

DMM76 Investments Limited

Statement of Financial Position (continued)

30 September 2025
These financial statements were approved by the board of directors and authorised for issue on 11 May 2026 , and are signed on behalf of the board by:

Mr D.M. Murphy |
Director |

Company registration number: 13936098

DMM76 Investments Limited

Notes to the Financial Statements

Year ended 30 September 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 Hawkshead House, Hawkshead Fold, Glossop, Derbyshire, SK13 7GB, England.
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 certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.
Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.
Investments in associates
Investments in associates accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses. Investments in associates accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income/profit or loss. Where it is impracticable to measure fair value reliably the cost model will be adopted. Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the associate arising before or after the date of acquisition.
Investments in joint ventures
Investments in jointly controlled entities accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses. Investments in jointly controlled entities accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income/profit or loss. Where it is impracticable to measure fair value reliably the cost model will be adopted. Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the joint venture arising before or after the date of acquisition.
Impairment of fixed assets
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. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
4. Investments

| Shares in participating interests | Other investments other than loans | Total
| £ | £ | £
Cost |  |  |
At 1 October 2024 | 50,880 | 39,950 | 90,830
Revaluations | – | ( 5,738) | ( 5,738)
| -------- | -------- | --------
At 30 September 2025 | 50,880 | 34,212 | 85,092
| -------- | -------- | --------
Impairment |  |  |
At 1 October 2024 and 30 September 2025 | – | – | –
| -------- | -------- | --------

Carrying amount |  |  |
At 30 September 2025 | 50,880 | 34,212 | 85,092
| -------- | -------- | --------
At 30 September 2024 | 50,880 | 39,950 | 90,830
| -------- | -------- | --------

5. Debtors

| 2025 | 2024
| £ | £
Amounts owed by group undertakings and undertakings in which the company has a participating interest | 366,619 | 436,919
| --------- | ---------

6. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Other creditors | 754 | 735
| ---- | ----

7. Director's advances, credits and guarantees
Included within other creditors above is a balance of £Nil (2024: £2) owed to the directors. No interest has been charged to the company in respect of the loan which is repayable on demand.
8. Related party transactions
Included within debtors above is an amount £366,619 owed by Opus 4 Property Limited a company in which it owns 50% of the issued share capital.