Company registration number 16139449 (England and Wales)
D Q HOLDINGS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2025
D Q HOLDINGS LIMITED
COMPANY INFORMATION
Directors
Mr G M Statham
Mr G G Green
Mrs J M Statham
Mrs D F Green
(Appointed 20 March 2026)
Company number
16139449
Registered office
Melrose House
Pynes Hill
Rydon Lane
Exeter
Devon
EX2 5AZ
Accountants
Streets Bush Limited
Melrose House
Pynes Hill
Rydon Lane
Exeter
Devon
EX2 5AZ
D Q HOLDINGS LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 5
D Q HOLDINGS LIMITED
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 1 -
2025
Notes
£
£
Fixed assets
Investment properties
3
175,965
Investments
4
104
176,069
Current assets
Cash at bank and in hand
13,227
Creditors: amounts falling due within one year
5
(78,779)
Net current liabilities
(65,552)
Total assets less current liabilities
110,517
Creditors: amounts falling due after more than one year
6
(110,307)
Net assets
210
Capital and reserves
Called up share capital
208
Retained earnings
2
Total equity
210

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

For the financial period ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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.

T he members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

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

D Q HOLDINGS LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 DECEMBER 2025
31 December 2025
- 2 -
The financial statements were approved by the board of directors and authorised for issue on 14 July 2026 and are signed on its behalf by:
Mr G M Statham
Director
Company Registration No. 16139449
D Q HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2025
- 3 -
1
Accounting policies
Company information

D Q Holdings Limited is a private company limited by shares incorporated in England and Wales. The registered office is Melrose House, Pynes Hill, Rydon Lane, Exeter, Devon, EX2 5AZ.

1.1
Reporting period

The financial statements are presented for the period from 17 December 2024 to 31 December 2025 being the first year of trade from incorporation. Any comparative amounts presented in the financial statements (including the related notes) are not entirely comparable.

1.2
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.3
Turnover

Turnover is recognised at the fair value of the consideration received for services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

1.4
Investment properties

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

1.5
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

D Q HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 4 -
1.6
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

2
Employees

The average monthly number of persons (including directors) employed by the company during the period was:

2025
Number
Total
3
3
Investment property
2025
£
Fair value
At 17 December 2024
-
0
Additions
175,965
At 31 December 2025
175,965

Investment property comprises a residential property. The fair value of the investment property has been calculated at its initial cost price purchased in the year, The directors consider this to be equal to its fair value as at 31 December 2025.

4
Fixed asset investments
2025
£
Shares in group undertakings and participating interests
104
D Q HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2025
4
Fixed asset investments
(Continued)
- 5 -
Movements in fixed asset investments
Shares in subsidiaries
£
Cost or valuation
At 17 December 2024
-
Additions
104
At 31 December 2025
104
Carrying amount
At 31 December 2025
104
5
Creditors: amounts falling due within one year
2025
£
Bank loans
7,756
Other creditors
71,023
78,779
6
Creditors: amounts falling due after more than one year
2025
£
Bank loans and overdrafts
110,307

The bank loan in the accounts is secured by a fixed charge over the property to which it relates.

7
Related party transactions

Included in other creditors are amounts loaned to a company under the common control of the directors of £69,824 as of the year-end. The loan is interest free and carries no fixed terms of repayment.

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