REGISTERED NUMBER: 03252416 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

Dewlon Development Co Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

R A Peel

SECRETARY:

A M Peel

REGISTERED OFFICE:

3 The Mews

Fulford Chase

York

YO10 4QN

REGISTERED NUMBER:

03252416 (England and Wales)

ACCOUNTANTS:

Malcolm Jones & Co Limited

Accountants and Business Advisers

West Hill House

Allerton Hill

Chapel Allerton

Leeds

West Yorkshire

LS7 3QB

FIXED ASSETS

Tangible assets

4

3,630,525

4,028,879

CURRENT ASSETS

Debtors

5

55,180

73,169

Cash at bank

384,392

269,352

439,572

342,521

CREDITORS

Amounts falling due within one year

6

223,691

212,691

NET CURRENT ASSETS

215,881

129,830

TOTAL ASSETS LESS CURRENT LIABILITIES

3,846,406

4,158,709

CREDITORS

Amounts falling due after more than one year

7

-

(9,644

)

PROVISIONS FOR LIABILITIES

-

(24,149

)

NET ASSETS

3,846,406

4,124,916

CAPITAL AND RESERVES

Called up share capital

10,000

10,000

Revaluation reserve

9

346,202

587,654

Retained earnings

3,490,204

3,527,262

SHAREHOLDERS' FUNDS

3,846,406

4,124,916

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 6 May 2026 and were signed by:

R A Peel - Director

1.	STATUTORY INFORMATION

Dewlon Development Co 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.

Turnover

Turnover comprises rents receivable and other tenant recharges, excluding value added tax.

Tangible fixed assets

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

Depreciation is not provided on investment properties.

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

Land and

machinery

buildings

etc

Totals

£

£

£

COST OR VALUATION

At 1 September 2024

4,027,570

5,254

4,032,824

Additions

2,242

-

2,242

Disposals

(400,000

)

-

(400,000

)

At 31 August 2025

3,629,812

5,254

3,635,066

DEPRECIATION

At 1 September 2024

-

3,945

3,945

Charge for year

-

596

596

At 31 August 2025

-

4,541

4,541

NET BOOK VALUE

At 31 August 2025

3,629,812

713

3,630,525

At 31 August 2024

4,027,570

1,309

4,028,879

Land and buildings comprises investment properties.

Cost or valuation at 31 August 2025 is represented by:

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

Valuation in 2006

145,155

-

145,155

Valuation in 2012

(603,953

)

-

(603,953

)

Valuation in 2017

205,000

-

205,000

Valuation in 2020

400,000

-

400,000

Valuation in 2021

200,000

-

200,000

Cost

3,283,610

5,254

3,288,864

3,629,812

5,254

3,635,066

If investment properties had not been revalued they would have been included at the following historical cost:

31.8.25

31.8.24

£

£

Cost

3,281,368

3,109,860

Investment properties were valued on an open market basis on 31 August 2025 by the director .

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

42,189

59,714

Other debtors

12,991

13,455

55,180

73,169

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans and overdrafts

9,644

10,276

Trade creditors

4,873

(1,248

)

Taxation and social security

115,074

42,132

Other creditors

94,100

161,531

223,691

212,691

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans

-

9,644

8.	SECURED DEBTS

The following secured debts are included within creditors:

31.8.25

31.8.24

£

£

Bank loans

9,644

19,920

9.

RESERVES

Revaluation

reserve

£

At 1 September 2024

587,654

Property disposals

(265,601

)

Portfolio revaluation ex tax

24,149

At 31 August 2025

346,202