Company No: 11582260 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	W Doyle
	A J Doyle

REGISTERED OFFICE	Pall Mall
	1 Pollen Square
	59 King Street
	Manchester
	M2 4PD
	United Kingdom

COMPANY NUMBER

11582260 (England and Wales)

ACCOUNTANT	S&W Partners (Manchester) Limited
	Pall Mall
	1 Pollen Square
	59 King Street
	Manchester
	M2 4PD

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	4	561		980
Investment property	5	720,000		720,000
		720,561		720,980
Current assets
Debtors	6	979		930
Cash at bank and in hand	7	45,772		47,940
		46,751		48,870
Creditors: amounts falling due within one year	8	( 31,488)		( 42,837)
Net current assets		15,263		6,033
Total assets less current liabilities		735,824		727,013
Creditors: amounts falling due after more than one year	9	( 221,900)		( 221,900)
Provision for liabilities	10	( 39,536)		( 30,047)
Net assets		474,388		475,066
Capital and reserves
Called-up share capital	11	4		4
Revaluation reserve		418,607		428,096
Profit and loss account		55,777		46,966
Total shareholders' funds		474,388		475,066

For the financial year ending 30 September 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 financial year in accordance with section 476;
• 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; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Doyle Family Holdings Limited (registered number: 11582260) were approved and authorised for issue by the Board of Directors on 21 June 2026. They were signed on its behalf by:

A J Doyle Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Doyle Family Holdings Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Pall Mall, 1 Pollen Square, 59 King Street, Manchester, M2 4PD, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’ issued by the Financial Reporting Council, including Section 1A of Financial Reporting Standard 102 (FRS102), and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The functional currency of Doyle Family Holdings Limited is considered to be pounds sterling because that is the currency of the primary economic environment in which the Company operates.

These financial statements are separate financial statements.

Turnover

Turnover comprises of rents receivable.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on enacted or substantively enacted tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit. Deferred tax assets are recognised only to the extent that it is probable that future taxable profit will be available against which the temporary differences can be utilised.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Computer equipment

4 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

Investment property

Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at each reporting date with changes in fair value recognised in profit or loss. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Trade and other creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Loans and borrowings
Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If the arrangement constitutes a financing transaction, it is measured, initially at the present value of future cash flows discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	2		2

3. Dividends on equity shares

	2025		2024
	£		£
Amounts recognised as distributions to equity holders in the financial year:
A Ordinary share of £1	500		1,000
B Ordinary share of £1	4,000		2,700
C Ordinary share of £1	7,000		11,250
	11,500		14,950

4. Tangible assets

	Computer equipment		Total
	£		£
Cost
At 01 October 2024	2,122		2,122
At 30 September 2025	2,122		2,122
Accumulated depreciation
At 01 October 2024	1,142		1,142
Charge for the financial year	419		419
At 30 September 2025	1,561		1,561
Net book value
At 30 September 2025	561		561
At 30 September 2024	980		980

5. Investment property

	Investment property
	£
Valuation
As at 01 October 2024	720,000
As at 30 September 2025	720,000

Valuation

The investment properties class of fixed assets were revalued on 30 September 2025 by the director who is internal to the company. The basis of this valuation was market value with existing use. This class of assets has a current value of £720,000 (2024 - £720,000)

Historic cost

If the investment properties had been accounted for under the cost accounting rules, the properties would have been measured as follows:

	2025		2024
	£		£
Historic cost	561,613		561,613

6. Debtors

	2025		2024
	£		£
Other debtors	979		930

7. Cash and cash equivalents

	2025		2024
	£		£
Cash at bank and in hand	45,772		47,940

8. Creditors: amounts falling due within one year

	2025		2024
	£		£
Taxation and social security	4,863		5,584
Other creditors	26,625		37,253
	31,488		42,837

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

	2025		2024
	£		£
Other loans (secured)	221,900		221,900

The loans are secured on two properties held by the company.

10. Deferred tax

	2025		2024
	£		£
At the beginning of financial year	( 30,047)		( 22,447)
Charged to the Profit and Loss Account	( 9,489)		( 7,600)
At the end of financial year	( 39,536)		( 30,047)

11. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
1 A ordinary share of £ 1.00	1		1
1 B ordinary share of £ 1.00	1		1
1 C ordinary share of £ 1.00	1		1
1 D Ordinary share of £ 1.00	1		1
	4		4