REGISTERED NUMBER: 01330156 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 September 2025

for

Davidson - Richards (International) Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R D Goodley

C Worthington

SECRETARY:

N M Goodley

REGISTERED OFFICE:

Systems House

The Parker Centre

Mansfield Road

Derby

Derbyshire

DE21 4SZ

REGISTERED NUMBER:

01330156 (England and Wales)

ACCOUNTANTS:

Bates Weston LLP

Chartered Accountants

The Mills

Canal Street

Derby

DE1 2RJ

FIXED ASSETS

Tangible assets

4

7,834

187,665

Investments

5

-

60,000

Investment property

6

750,000

-

757,834

247,665

CURRENT ASSETS

Debtors

7

1,101,908

1,117,146

Cash at bank

8,360

78,963

1,110,268

1,196,109

CREDITORS

Amounts falling due within one year

8

5,283

1,447,092

NET CURRENT ASSETS/(LIABILITIES)

1,104,985

(250,983

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,862,819

(3,318

)

PROVISIONS FOR LIABILITIES

1,488

1,653

NET ASSETS/(LIABILITIES)

1,861,331

(4,971

)

CAPITAL AND RESERVES

Called up share capital

70,070

70,070

Capital redemption reserve

9

30,030

30,030

Fair value reserve

9

577,452

-

Retained earnings

9

1,183,779

(105,071

)

1,861,331

(4,971

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 May 2026 and were signed on its behalf by:

R D Goodley - Director

1.	STATUTORY INFORMATION

Davidson - Richards (International) Ltd 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 represents net invoiced services provided, excluding value added tax. Turnover is recognised in the period in which the service was provided.

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 cost

Fixtures and fittings

-

10% on reducing balance

Computer equipment

-

25% on reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost less provision for permanent diminution in value.

Investment property

Investment property is not depreciated but is revalued annually at its fair value, in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland". Any aggregate surplus or deficit arising from changes in fair value are taken to the profit and loss account and transferred to a fair value reserve.

Deferred taxation

Provision is made at current rates for taxation deferred in respect of all material timing differences.

Consolidation of subsidiary undertakings

The company and its subsidiary undertaking comprise a small group. The company has taken advantage of the exemption provided by section 399(1) of the Companies Act 2006 not to prepare group accounts, accordingly the information presented in these financial statements relates to the company only.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

and

Computer

property

fittings

equipment

Totals

£

£

£

£

COST

At 1 October 2024

447,648

96,716

1,716

546,080

Reclassification/transfer

(447,648

)

-

-

(447,648

)

At 30 September 2025

-

96,716

1,716

98,432

DEPRECIATION

At 1 October 2024

268,687

88,012

1,716

358,415

Charge for year

6,413

870

-

7,283

Reclassification/transfer

(275,100

)

-

-

(275,100

)

At 30 September 2025

-

88,882

1,716

90,598

NET BOOK VALUE

At 30 September 2025

-

7,834

-

7,834

At 30 September 2024

178,961

8,704

-

187,665

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 October 2024

60,000

Disposals

(60,000

)

At 30 September 2025

-

NET BOOK VALUE

At 30 September 2025

-

At 30 September 2024

60,000

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

Revaluations

577,452

Reclassification/transfer

172,548

At 30 September 2025

750,000

NET BOOK VALUE

At 30 September 2025

750,000

Fair value at 30 September 2025 is represented by:

£

Valuation in 2025

750,000

If investment property had not been revalued it would have been included at the following historical cost:

2025

2024

£

£

Cost

447,648

-

Investment property was valued on a fair value basis on 30 September 2025 by the directors .

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

-

3,538

Amounts owed by group undertakings

1,100,000

1,100,000

Other debtors

-

13,262

Prepayments

1,908

346

1,101,908

1,117,146

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

696

-

Amounts owed to group undertakings

-

1,445,790

Social security and other taxes

1,587

42

Accrued expenses

3,000

1,260

5,283

1,447,092

9.

RESERVES

Capital

Fair

Retained

redemption

value

earnings

reserve

reserve

Totals

£

£

£

£

At 1 October 2024

(105,071

)

30,030

-

(75,041

)

Profit for the year

1,926,746

1,926,746

Dividends

(60,444

)

(60,444

)

Revaluations

(577,452

)

-

577,452

-

At 30 September 2025

1,183,779

30,030

577,452

1,791,261