DM Property (Spain) Limited

	Page
Company Information	1
Statement of Financial Position	2
Notes to the Financial Statements	3—4

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Page 2

Statement of Financial Position

As At 30 November 2025

Statement of Financial Position

Registered number: 10497457

		2025		2024
	Notes	€	€	€	€
FIXED ASSETS
Tangible Assets	4		670,429		640,327

			670,429		640,327
CURRENT ASSETS
Cash at bank and in hand		3,442		815

		3,442		815
Creditors: Amounts Falling Due Within One Year	5	(749,245 )		(710,968 )

NET CURRENT ASSETS (LIABILITIES)			(745,803 )		(710,153 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(75,374 )		(69,826 )

NET LIABILITIES			(75,374 )		(69,826 )

CAPITAL AND RESERVES
Called up share capital	6		2		2
Revaluation reserve	7		(8,893 )		(8,893 )
Income Statement			(66,483 )		(60,935 )

SHAREHOLDERS' FUNDS			(75,374)		(69,826)

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

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.

On behalf of the board

Mr Darren Miller

Director

13/02/2026

The notes on pages 3 to 4 form part of these financial statements.

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DM Property (Spain) Limited

Notes to the Financial Statements

For The Year Ended 30 November 2025

Notes to the Financial Statements

1. General Information

DM Property (Spain) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10497457 . The registered office is Alexandra House, 123 Priestsic Road, Sutton-In-Ashfield, NG17 4EA.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

The functional currency of the Company is the Euro.

2.2. Going Concern Disclosure

The accounts have been prepared on a going concern basis. This may not be appropriate because the company had a balance sheet deficit of €75,374 at 30th November 2025 (2024: €69,826). The company is therefore dependant on the continued support of a Company controlled by the director, which has been agreed. Should this support be withdrawn and the company be unable to continue trading, adjustments would have to be made to reduce the value of the assets to their net realisable value and to provide any further liabilities which may arise.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold

Nil

The property was revalued by the director at the reporting date.

2.4. Financial Instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties.

2.5. Debtors and creditors

Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2024: NIL)

4. Tangible Assets

	Land & Property
	Freehold
	€
Cost
As at 1 December 2024	640,327
Additions	30,102

As at 30 November 2025	670,429

Net Book Value
As at 30 November 2025	670,429

As at 1 December 2024	640,327

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DM Property (Spain) Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

If the following tangible fixed assets had been accounted for under historical cost accounting rules, the amounts would be:

	Land & Property
	Freehold
	€
Cost	679,322
Accumulated depreciation and impairment	26,571

Carrying amount	652,751

5. Creditors: Amounts Falling Due Within One Year

	2025	2024
	€	€
Trade creditors	-	1,373
Other creditors	749,245	709,595

	749,245	710,968

6. Share Capital

	2025	2024
	€	€
Allotted, Called up and fully paid	2	2

7. Reserves

	Revaluation Reserve
	€
As at 1 December 2024	(8,893 )

As at 30 November 2025	(8,893 )

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Director	Mr Darren Miller

Company Number	10497457

Registered Office	Alexandra House
	123 Priestsic Road
	Sutton-In-Ashfield
	NG17 4EA

Accountants	Gregory Priestley & Stewart
	Chartered Accountants
	Alexandra House
	123 Priestsic Road
	Sutton In Ashfield
	Nottinghamshire
	NG17 4EA