D & R Property Services Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 06626752

D & R Property Services Limited

Filleted Unaudited Financial Statements

For the period ended

30 November 2025

D & R Property Services Limited

Statement of Financial Position

30 November 2025

	30 Nov 25		31 Oct 24
Note	£	£	£

Fixed assets

Tangible assets	5	153,739	410,596
Investments	6	1,255,961	1,160,961
		------------	------------
		1,409,700	1,571,557

Current assets

Stocks		–	826,003
Debtors	7	3,060,457	2,175,403
Cash at bank and in hand		108,108	423,705
		------------	------------
		3,168,565	3,425,111

Creditors: amounts falling due within one year	8	723,480		852,383
		------------		------------
Net current assets			2,445,085	2,572,728
			------------	------------
Total assets less current liabilities			3,854,785	4,144,285

Creditors: amounts falling due after more than one year	9		122,659	350,000

Provisions

Taxation including deferred tax	( 20,658)	( 47,244)
	------------	------------
Net assets	3,752,784	3,841,529
	------------	------------

D & R Property Services Limited

Statement of Financial Position (continued)

30 November 2025

	30 Nov 25		31 Oct 24
Note	£	£	£

Capital and reserves

Called up share capital	2,348,150	2,398,150
Profit and loss account	1,404,634	1,443,379
	------------	------------
Shareholders funds	3,752,784	3,841,529
	------------	------------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

For the period ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 30 April 2026 , and are signed on behalf of the board by:

R I Spenceley

Director

Company registration number: 06626752

D & R Property Services Limited

Notes to the Financial Statements

Period from 1 November 2024 to 30 November 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Enterprise House, 38 Tyndall Court, Commerce Road, Lynch Wood, Peterborough, PE2 6LR, Cambs. The trading address is Browns Yard, Seas End Road, Moulton Loosegate, Spalding, PE12 6JX.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis.

Consolidation

The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The judgements (apart from those involving estimations) that management has made in the process of applying the entity's accounting policies and that have the most significant effect on the amounts recognised are disclosed in the accounting policies. Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome. The key assumptions and other sources of estimation uncertainty that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are as follows: 1 Closing stock of development sites are valued at direct costs incurred to date less any impairment where necessary. 2 Preference shares are included in the financial statements as equity instruments owing to the terms attached to these instruments.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all material timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Income from investments is recognised when received.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Finance leases and hire purchase contracts

Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

Financial instruments

The company only holds basic financial instruments as defined in FRS 102. The financial assets and financial liabilities of the company and their measurement basis are as follows: Financial assets - trade and other debtors are basic financial instruments and are debt instruments measured at amortised cost. Prepayments are not financial instruments. Cash at bank is classified as a basic financial instrument and is measured at amortised cost. Financial liabilities - trade creditors, accruals and other creditors are financial instruments, and are measured at amortised cost. Taxation and social security are not included in the financial instruments disclosure definition.

4. Employee numbers

The average number of persons employed by the company during the period amounted to 3 (2024: 2 ).

5. Tangible assets

	Fixtures and fittings	Motor vehicles	Equipment	Investment property	Total
	£	£	£	£	£
Cost
At 1 November 2024	17,735	–	6,609	400,000	424,344
Additions	–	165,321	–	–	165,321
Disposals	–	–	–	( 400,000)	( 400,000)
	--------	---------	-------	---------	---------
At 30 November 2025	17,735	165,321	6,609	–	189,665
	--------	---------	-------	---------	---------
Depreciation
At 1 November 2024	9,530	–	4,218	–	13,748
Charge for the period	3,192	18,059	927	–	22,178
	--------	---------	-------	---------	---------
At 30 November 2025	12,722	18,059	5,145	–	35,926
	--------	---------	-------	---------	---------
Carrying amount
At 30 November 2025	5,013	147,262	1,464	–	153,739
	--------	---------	-------	---------	---------
At 31 October 2024	8,205	–	2,391	400,000	410,596
	--------	---------	-------	---------	---------

6. Investments

	Shares in group undertakings	Shares in participating interests	Total
	£	£	£
Cost
At 1 November 2024	766,914	394,047	1,160,961
Additions	–	95,000	95,000
Transfers	( 741,425)	741,425	–
	---------	------------	------------
At 30 November 2025	25,489	1,230,472	1,255,961
	---------	------------	------------
Impairment
At 1 November 2024 and 30 November 2025	–	–	–
	---------	------------	------------

Carrying amount
At 30 November 2025	25,489	1,230,472	1,255,961
	---------	------------	------------
At 31 October 2024	766,914	394,047	1,160,961
	---------	------------	------------

7. Debtors

	30 Nov 25	31 Oct 24
	£	£
Amounts owed by group undertakings and undertakings in which the company has a participating interest	3,022,395	2,018,818
Other debtors	38,062	156,585
	------------	------------
	3,060,457	2,175,403
	------------	------------

8. Creditors: amounts falling due within one year

	30 Nov 25	31 Oct 24
	£	£
Bank loans and overdrafts	–	800,124
Trade creditors	70,199	29,601
Social security and other taxes	7,437	49
Other creditors	645,844	22,609
	---------	---------
	723,480	852,383
	---------	---------

Bank loans and overdrafts are secured liabilities on the assets to which they relate.

Other creditors include hire purchase liabilities of £17,225 (2024 £nil) which are secured on the assets to which they relate.

9. Creditors: amounts falling due after more than one year

	30 Nov 25	31 Oct 24
	£	£
Other creditors	122,659	350,000
	---------	---------

Other creditors include hire purchase liabilities of £122,659 (2024 £nil) which are secured on the assets to which they relate.