Caseware UK (AP4) 2024.0.164 2024.0.164 2026-02-28 2026-02-28 2026-05-19 property managing and investment company.2 true 2025-03-01 false 2 true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 00516272 2025-03-01 2026-02-28 00516272 2024-03-01 2025-02-28 00516272 2026-02-28 00516272 2025-02-28 00516272 2024-03-01 00516272 c:Director2 2025-03-01 2026-02-28 00516272 d:PlantMachinery 2025-03-01 2026-02-28 00516272 d:PlantMachinery 2026-02-28 00516272 d:PlantMachinery 2025-02-28 00516272 d:PlantMachinery d:OwnedOrFreeholdAssets 2025-03-01 2026-02-28 00516272 d:MotorVehicles 2025-03-01 2026-02-28 00516272 d:MotorVehicles 2026-02-28 00516272 d:MotorVehicles 2025-02-28 00516272 d:MotorVehicles d:OwnedOrFreeholdAssets 2025-03-01 2026-02-28 00516272 d:FurnitureFittings 2025-03-01 2026-02-28 00516272 d:FurnitureFittings 2026-02-28 00516272 d:FurnitureFittings 2025-02-28 00516272 d:FurnitureFittings d:OwnedOrFreeholdAssets 2025-03-01 2026-02-28 00516272 d:OfficeEquipment 2025-03-01 2026-02-28 00516272 d:OfficeEquipment 2026-02-28 00516272 d:OfficeEquipment 2025-02-28 00516272 d:OfficeEquipment d:OwnedOrFreeholdAssets 2025-03-01 2026-02-28 00516272 d:OwnedOrFreeholdAssets 2025-03-01 2026-02-28 00516272 d:FreeholdInvestmentProperty 2025-03-01 2026-02-28 00516272 d:FreeholdInvestmentProperty 2026-02-28 00516272 d:CurrentFinancialInstruments 2026-02-28 00516272 d:CurrentFinancialInstruments 2025-02-28 00516272 d:CurrentFinancialInstruments d:WithinOneYear 2026-02-28 00516272 d:CurrentFinancialInstruments d:WithinOneYear 2025-02-28 00516272 d:ShareCapital 2026-02-28 00516272 d:ShareCapital 2025-02-28 00516272 d:RevaluationReserve 2026-02-28 00516272 d:RevaluationReserve 2025-02-28 00516272 d:RetainedEarningsAccumulatedLosses 2026-02-28 00516272 d:RetainedEarningsAccumulatedLosses 2025-02-28 00516272 c:OrdinaryShareClass1 2025-03-01 2026-02-28 00516272 c:OrdinaryShareClass1 2026-02-28 00516272 c:OrdinaryShareClass1 2025-02-28 00516272 c:OrdinaryShareClass2 2025-03-01 2026-02-28 00516272 c:OrdinaryShareClass2 2026-02-28 00516272 c:OrdinaryShareClass2 2025-02-28 00516272 c:OrdinaryShareClass3 2025-03-01 2026-02-28 00516272 c:OrdinaryShareClass3 2026-02-28 00516272 c:OrdinaryShareClass3 2025-02-28 00516272 c:OrdinaryShareClass4 2025-03-01 2026-02-28 00516272 c:OrdinaryShareClass4 2026-02-28 00516272 c:OrdinaryShareClass4 2025-02-28 00516272 c:OrdinaryShareClass5 2025-03-01 2026-02-28 00516272 c:OrdinaryShareClass5 2026-02-28 00516272 c:OrdinaryShareClass5 2025-02-28 00516272 c:FRS102 2025-03-01 2026-02-28 00516272 c:AuditExempt-NoAccountantsReport 2025-03-01 2026-02-28 00516272 c:FullAccounts 2025-03-01 2026-02-28 00516272 c:PrivateLimitedCompanyLtd 2025-03-01 2026-02-28 00516272 2 2025-03-01 2026-02-28 00516272 6 2025-03-01 2026-02-28 00516272 d:AcceleratedTaxDepreciationDeferredTax 2026-02-28 00516272 d:AcceleratedTaxDepreciationDeferredTax 2025-02-28 00516272 e:PoundSterling 2025-03-01 2026-02-28 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 00516272 DOREE HOLDINGS LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 28 FEBRUARY 2026
DOREE HOLDINGS LIMITED REGISTERED NUMBER: 00516272 BALANCE SHEET AS AT 28 FEBRUARY 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 75,475 |  | 93,316
Investments | 5 |  | 3,414,474 |  | 3,414,474
Investment property |  |  | 321,896 |  | -
|  |  | 3,811,845 |  | 3,507,790
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 7 | 177,874 |  | 203,770 |
Current asset investments | 8 | 1,128,868 |  | 1,020,571 |
Cash at bank and in hand | 9 | 541,533 |  | 761,513 |
|  | 1,848,275 |  | 1,985,854 |
Creditors: amounts falling due within one year | 10 | (136,082) |  | (136,290) |
Net current assets |  |  | 1,712,193 |  | 1,849,564
Total assets less current liabilities |  |  | 5,524,038 |  | 5,357,354
Provisions for liabilities |  |  |  |  |
Deferred tax | 11 | (18,869) |  | (23,329) |
|  |  | (18,869) |  | (23,329)
Net assets |  |  | 5,505,169 |  | 5,334,025
Capital and reserves |  |  |  |  |
Called up share capital | 12 |  | 50,998 |  | 50,998
Revaluation reserve |  |  | 1,665,162 |  | 1,665,162
Profit and loss account |  |  | 3,789,009 |  | 3,617,865
|  |  | 5,505,169 |  | 5,334,025
Page 1
DOREE HOLDINGS LIMITED REGISTERED NUMBER: 00516272 BALANCE SHEET (CONTINUED) AS AT 28 FEBRUARY 2026 The directors consider 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 year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their 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 19 May 2026.
C Doree |
Director |
The notes on pages 3 to 9 form part of these financial statements. Page 2
DOREE HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026
1. | General information
Doree Holdings Limited is a private company limited by shares and incorporated in England and Wales. The address of the registered office is 3 Roffe Close, Paddock Wood, Tonbridge, Kent, TN12 6FN. The principal activity of the company during the year continued to be that of a holding and investment company. 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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and 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 | Revenue
Turnover comprises revenue recognised by the company in respect of investment income received. Revenue 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, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method. Page 3
DOREE HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026 2.Accounting policies (continued)
| 2.4 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. 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 balance sheet date in the countries where the company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.5 | 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. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight line method and reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Plant & Machinery | - | 25% | straight line
|  |  |  | Motor Vehicles | - | 20% | reducing balance
|  |  |  | Fixtures & Fittings | - | 15% | reducing balance
|  |  |  | Office Equipment | - | 25% | straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss. Page 4
DOREE HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026 2.Accounting policies (continued)
| 2.6 | Investment property
Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.
| 2.7 | Valuation of investments
Investments in listed company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of Comprehensive Income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.
| 2.8 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, 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. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.10 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.11 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
| 2.12 | Financial instruments
The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares. Page 5
DOREE HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026 2.Accounting policies (continued)
| 2.13 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2025 - 2).
4. | Tangible fixed assets
|  | Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Office Equipment | Total
|  | £ | £ | £ | £ | £
| Cost or valuation |  |  |  |  |
| At 1 March 2025 | 18,908 | 112,444 | 36,873 | 3,333 | 171,558
| Additions | - | - | - | 1,350 | 1,350
| At 28 February 2026 | 18,908 | 112,444 | 36,873 | 4,683 | 172,908
| Depreciation |  |  |  |  |
| At 1 March 2025 | 17,956 | 22,489 | 36,756 | 1,041 | 78,242
| Charge for the year on owned assets | 336 | 17,991 | 17 | 847 | 19,191
| At 28 February 2026 | 18,292 | 40,480 | 36,773 | 1,888 | 97,433
| Net book value |  |  |  |  |
| At 28 February 2026 | 616 | 71,964 | 100 | 2,795 | 75,475
| At 28 February 2025 | 952 | 89,955 | 117 | 2,292 | 93,316
Page 6
DOREE HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026
5. | Fixed asset investments
|  | Other Fixed Asset Investments
|  | £
| Cost or valuation |
| At 1 March 2025 | 3,414,474
| At 28 February 2026 | 3,414,474
| Participating interests The investment of £3,414,474 (2024: £3,414,474) represents capital contributions to Doree Property LLP. The company is entitled to a profit share in Doree Property LLP, which is disclosed in the related party note in these accounts.
6. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| Additions at cost | 321,896
| At 28 February 2026 | 321,896
The 2026 valuations were made by directors, on an open market value, existing use basis.
7. | Debtors
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Amounts owed by undertakings in which the company has a participating interest | 177,812 | 203,708
| Prepayments and accrued income | 62 | 62
|  | 177,874 | 203,770
Page 7
DOREE HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026
8. | Current asset investments
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Listed investments | 1,128,868 | 1,020,571
|  | 1,128,868 | 1,020,571
9. | Cash and cash equivalents
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Cash at bank and in hand | 541,533 | 761,513
|  | 541,533 | 761,513
10. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade creditors | 3,062 | 3,062
| Amounts owed to group undertakings | 38,408 | 34,382
| Corporation tax | 80,503 | 85,540
| Other taxation and social security | 1,581 | 1,531
| Other creditors | 3,743 | 3,743
| Accruals and deferred income | 8,785 | 8,032
|  | 136,082 | 136,290
11. | Deferred taxation
|  | 2026 | 2025
|  | £ | £
| At beginning of year | (23,329) | -
| Charged to profit or loss | 4,460 | (23,329)
| At end of year | (18,869) | (23,329)
Page 8
DOREE HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026 11.Deferred taxation (continued)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Accelerated capital allowances | (18,869) | (23,329)
|  | (18,869) | (23,329)
12. | Share capital
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 39,750 (2025 - 39,750) Ordinary X shares of £1.00 each | 39,750 | 39,750
|  | 5,125 (2025 - 5,125) Ordinary Y shares of £1.00 each | 5,125 | 5,125
|  | 5,125 (2025 - 5,125) Ordinary Z shares of £1.00 each | 5,125 | 5,125
|  | 499 (2025 - 499) Ordinary B shares of £1.00 each | 499 | 499
|  | 499 (2025 - 499) Ordinary C shares of £1.00 each | 499 | 499
|  |  | 50,998 | 50,998
13. | Related party transactions
| A profit share of £344,104 (2025: £481,733) was attributable to the company during the year from Doree Property LLP. Included in debtors is an amount owed by Doree Property LLP, a business in which the company has a participating interest, of £177,812 (2025: £203,708).
14. | Controlling party
The company is a subsidiary of The Aliam Group Limited, a company incorporated in England and Wales. The ultimate controlling party is Mr C Doree.
Page 9