REGISTERED NUMBER: 10371328 (England and Wales)

Unaudited Financial Statements for the Year Ended 31st December 2025

for

Durham City Property (Holdings) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

D Coatman

REGISTERED OFFICE:

Durham City House

St Johns Road

Meadowfield Industrial Estate

Durham

DH7 8QX

REGISTERED NUMBER:

10371328 (England and Wales)

ACCOUNTANTS:

OCG Accountants Ltd

Biz Hub Tees Valley

Belasis Hall Technology Park

Coxwold Way

Billingham

Co. Durham

TS23 4EA

FIXED ASSETS

Tangible assets

4

3,372,387

3,050,544

Investments

5

986,180

986,180

4,358,567

4,036,724

CURRENT ASSETS

Debtors

6

73,967

69,871

Cash at bank and in hand

69,638

19,384

143,605

89,255

CREDITORS

Amounts falling due within one year

7

(165,897

)

(156,755

)

NET CURRENT LIABILITIES

(22,292

)

(67,500

)

TOTAL ASSETS LESS CURRENT LIABILITIES

4,336,275

3,969,224

CREDITORS

Amounts falling due after more than one year

8

(604,315

)

(521,762

)

NET ASSETS

3,731,960

3,447,462

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

3,731,860

3,447,362

3,731,960

3,447,462

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 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 19th June 2026 and were signed by:

D Coatman - Director

1.	STATUTORY INFORMATION

Durham City Property (Holdings) 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.

TURNOVER

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

TANGIBLE FIXED ASSETS

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

Improvements to property

-

25% on reducing balance

INVESTMENTS IN SUBSIDIARIES

Investments in subsidiary undertakings are recognised at cost.

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 NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Improvements

Freehold

to

property

property

Totals

£

£

£

COST

At 1st January 2025

3,023,034

27,510

3,050,544

Additions

321,843

-

321,843

At 31st December 2025

3,344,877

27,510

3,372,387

NET BOOK VALUE

At 31st December 2025

3,344,877

27,510

3,372,387

At 31st December 2024

3,023,034

27,510

3,050,544

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1st January 2025

and 31st December 2025

986,180

NET BOOK VALUE

At 31st December 2025

986,180

At 31st December 2024

986,180

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

1,948

2,928

Amounts owed by group undertakings

27,367

17,606

Directors' current accounts

23,741

28,426

Tax

20,911

20,911

73,967

69,871

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

94,889

61,437

Trade creditors

1,027

1,528

Amounts owed to group undertakings

-

50,639

Tax

13,702

-

VAT

55,199

42,101

Accruals and deferred income

1,080

1,050

165,897

156,755

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 2-5 years

604,315

521,762

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

699,204

583,198

10.	RELATED PARTY DISCLOSURES

The following transactions were made between Durham City Property (Holdings) Limited and other companies in which the director is also a director.

Management charges from Durham City Transport Limited £180,000 (2024 - £180,000).

Balance owed to Durham City Property (Holdings) Limited to Durham City Transport Limited as at 31 December 2025 £82,504 (2024 - owed by £50,639).

Balance due to PJA Motors Limited by Durham City Property (Holdings) Limited as at 31 December 2025 £17,606 (2024 - £17,606).

Rent from PJA Motors Limited £9,600 (2024 - £6,000).