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Registered number: 05969638 DUNCAN HOWELL LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 OCTOBER 2025
DUNCAN HOWELL LIMITED REGISTERED NUMBER: 05969638 BALANCE SHEET AS AT 31 OCTOBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
FIXED ASSETS |  |  |  |  |
Investment property | 4 |  | 1,250,000 |  | 1,200,000
|  |  | 1,250,000 |  | 1,200,000
CURRENT ASSETS |  |  |  |  |
Cash at bank and in hand |  | 24,218 |  | 7,729 |
|  | 24,218 |  | 7,729 |
Creditors: amounts falling due within one year | 5 | (236,177) |  | (247,945) |
NET CURRENT LIABILITIES |  |  | (211,959) |  | (240,216)
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,038,041 |  | 959,784
PROVISIONS FOR LIABILITIES |  |  |  |  |
Deferred tax | 6 |  | (119,900) |  | (107,400)
NET ASSETS |  |  | 918,141 |  | 852,384
CAPITAL AND RESERVES |  |  |  |  |
Called up share capital | 7 |  | 1 |  | 1
Revaluation reserve |  |  | 580,100 |  | 542,600
Profit and loss account |  |  | 338,040 |  | 309,783
|  |  | 918,141 |  | 852,384
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DUNCAN HOWELL LIMITED REGISTERED NUMBER: 05969638 BALANCE SHEET (CONTINUED) AS AT 31 OCTOBER 2025 The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
D Howell
Director
Date: 10 July 2026
The notes on pages 4 to 7 form part of these financial statements. Page 2
DUNCAN HOWELL LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 OCTOBER 2025
| Called up share capital | Revaluation reserve | Profit and loss account | Total equity
| £ | £ | £ | £
AT 1 NOVEMBER 2023 | 1 | 655,100 | 281,407 | 936,508
Loss for the year | - | - | (84,124) | (84,124)
Transfer to profit and loss account | - | (112,500) | 112,500 | -
AT 1 NOVEMBER 2024 | 1 | 542,600 | 309,783 | 852,384
Profit for the year | - | - | 65,757 | 65,757
Transfer from profit and loss account | - | 37,500 | (37,500) | -
AT 31 OCTOBER 2025 | 1 | 580,100 | 338,040 | 918,141
| The notes on pages 4 to 7 form part of these financial statements.
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DUNCAN HOWELL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
1. | GENERAL INFORMATION
Duncan Howell Limited is a private company, limited by shares and incorporated in England and Wales. Its registered office is Salisbury House, Station Road, Camrbridge, CB1 2LA. The principal trading address is 141 High Street, Harston, Cambridge, CB22 7QD. The Company's functional and presentational currency is GBP. 2.ACCOUNTING POLICIES
| 2.1 | BASIS OF PREPARATION OF FINANCIAL STATEMENTS
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | TURNOVER
Turnover comprises revenue recognised by the Company in respect of rental revenue and other services supplied during the year.
| 2.3 | INVESTMENT PROPERTY
Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.
| 2.4 | DEBTORS
Short-term debtors are measured at transaction price, less any impairment.
| 2.5 | CASH AND CASH EQUIVALENTS
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.6 | CREDITORS
Short-term creditors are measured at the transaction price. Page 4
DUNCAN HOWELL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 2.ACCOUNTING POLICIES (CONTINUED)
| 2.7 | PROVISIONS FOR LIABILITIES
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
| 2.8 | CURRENT AND DEFERRED TAXATION
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
3. | EMPLOYEES
| The Company has no employees other than the director, who did not receive any remuneration (2024 - £NIL).
Page 5
DUNCAN HOWELL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
4. | INVESTMENT PROPERTY
|  | Freehold investment property
|  | £
| VALUATION |
| At 1 November 2024 | 1,200,000
| Surplus on revaluation | 50,000
| AT 31 OCTOBER 2025 | 1,250,000
| COMPRISING |
| Cost | 583,429
| Annual revaluation surplus/(deficit): |
| 2022 and previous years | 766,571
| 2024 | (150,000)
| 2025 | 50,000
| At 31 October 2025 | 1,250,000
The 2025 valuations were made by the director, on an open market value basis.
5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Corporation tax | 6,628 | 6,656
| Other creditors | 225,679 | 237,569
| Accruals and deferred income | 3,870 | 3,720
|  | 236,177 | 247,945
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DUNCAN HOWELL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
6. | DEFERRED TAXATION
|  | 2025
|  | £
| At beginning of year | (107,400)
| Charged to profit or loss | (12,500)
| AT END OF YEAR | (119,900)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Unrealised gains on investment property | 119,900 | 107,400
7. | SHARE CAPITAL
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | ALLOTTED, CALLED UP AND FULLY PAID |  |
|  | 1 Ordinary share of £1.00 | 1 | 1
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