REGISTERED NUMBER: 12899230 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

DDTL Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr D Davies

Ms T Laws

REGISTERED OFFICE:

128 City Road

London

United Kingdom

EC1V 2NX

REGISTERED NUMBER:

12899230 (England and Wales)

ACCOUNTANTS:

Franklins

18 St Christopher's Way

Pride Park

Derby

Derbyshire

DE24 8JY

FIXED ASSETS

Investment property

4

741,500

735,000

CURRENT ASSETS

Debtors

5

11,831

3,914

Cash at bank

1,674

1,703

13,505

5,617

CREDITORS

Amounts falling due within one year

6

170,480

168,513

NET CURRENT LIABILITIES

(156,975

)

(162,896

)

TOTAL ASSETS LESS CURRENT LIABILITIES

584,525

572,104

CREDITORS

Amounts falling due after more than one year

7

(413,325

)

(413,325

)

PROVISIONS FOR LIABILITIES

(41,246

)

(39,621

)

NET ASSETS

129,954

119,158

CAPITAL AND RESERVES

Called up share capital

8

2

2

Non-distributable reserve

123,739

118,864

Retained earnings

6,213

292

SHAREHOLDERS' FUNDS

129,954

119,158

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 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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 May 2026 and were signed on its behalf by:

Mr D Davies - Director

Ms T Laws - Director

1.	STATUTORY INFORMATION

DDTL 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 of the company relates to the rental income received on the investment properties owned.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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 2 (2024 - 2 ) .

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 September 2024

735,000

Revaluations

6,500

At 31 August 2025

741,500

NET BOOK VALUE

At 31 August 2025

741,500

At 31 August 2024

735,000

Fair value at 31 August 2025 is represented by:

£

Valuation in 2021

120,000

Valuation in 2022

286,706

Valuation in 2023

72,294

Valuation in 2024

256,000

Valuation in 2025

6,500

741,500

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

2025

2024

£

£

Cost

576,514

576,514

Investment property was valued on an open market basis on 31 August 2025 by Mr D Davies .

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

-

606

Other debtors

11,480

2,980

Prepayments

351

328

11,831

3,914

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Tax

1,389

116

Directors' current accounts

167,236

166,970

Accruals and deferred income

1,855

1,427

170,480

168,513

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans more 5 yrs non-inst

413,325

413,325

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Bank loans more 5 yrs non-inst

413,325

413,325

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

2

Ordinary

£1

2

2