ACCOUNTS - Final Accounts preparation

Registered number: 15731093

DSBL HMO INVESTMENTS LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 MAY 2025

DSBL HMO INVESTMENTS LIMITED

REGISTERED NUMBER: 15731093

STATEMENT OF FINANCIAL POSITION

AS AT 31 MAY 2025

		2025
Note		£


Current assets
Debtors: amounts falling due within one year	5	453,700
Cash at bank and in hand		20
		453,720
Creditors: amounts falling due within one year	6	(479,406)
Net current (liabilities)/assets			(25,686)
Total assets less current liabilities			(25,686)

Net (liabilities)/assets			(25,686)

Capital and reserves
Called up share capital			1
Profit and loss account			(25,687)
			(25,686)

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

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.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 18 May 2026.

G Dagan

Director

The notes on pages 2 to 4 form part of these financial statements.

Page 1

DSBL HMO INVESTMENTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MAY 2025

1.	General information

DSBL HMO Investments Limited is a private company limited by shares and registered in England & Wales. The address of its registered office is 14 Berkeley Street, Mayfair, London, W1J 8DX.
DSBL HMO Investments Limited was incorporated on the 20 May 2024. These financial statements cover a period of more than 12 months, from the date of incorporation to 31 May 2025.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 following principal accounting policies have been applied:

2.2

Going concern

After reviewing the Company's forecasts and projections, the director has a reasonable expectation that the Company has adequare resources to continue in operational existence for the foreseeable future. The director therefore continues to adopt the going concern basis in preparing the Company's financial statements.

2.3

Revenue

Revenue comprises rent receivable and is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable.

2.4

Operating leases: the Company as lessor

Rental income from operating leases is credited to profit or loss on a straight-line basis over the lease term.

2.5

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

2.6

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

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 income.

Page 2

DSBL HMO INVESTMENTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MAY 2025

2.Accounting policies (continued)

2.7

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.
Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.8

Debtors

Short-term debtors are measured at transaction price, less any impairment.

2.9

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

2.10

Creditors

Short-term creditors are measured at the transaction price.

Employees

The average monthly number of employees, including directors, during the period was 0.

4.	Tangible fixed assets

		Freehold property
		£

	Additions	20,055,649
	Disposals	(20,055,649)
	At 31 May 2025	-

	Net book value
	At 31 May 2025	-

Page 3

DSBL HMO INVESTMENTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MAY 2025

Debtors

					2025
					£


	Trade debtors	148,430
	Other debtors	1
	Prepayments and accrued income	305,269
		453,700

6.	Creditors: Amounts falling due within one year
		2025
		£

	Corporation tax	28,311
	Other creditors	214,700
	Accruals and deferred income	236,395
		479,406

7.	Commitments under operating leases
	At 31 May 2025 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:
		2025
		£

	Not later than 1 year	1,516,000
	Later than 1 year and not later than 5 years	7,580,000
	Later than 5 years	21,227,000
		30,323,000

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