REGISTERED NUMBER: 13406647 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31st October 2025

for

Darella Properties Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

D T Clarkson

Mrs J M Clarkson

REGISTERED OFFICE:

Permanent House

1 Dundas Street

Huddersfield

HD1 2EX

REGISTERED NUMBER:

13406647 (England and Wales)

FIXED ASSETS

Tangible assets

4

547

643

Investment property

5

610,946

365,944

611,493

366,587

CURRENT ASSETS

Debtors

6

2,222

1,196

Cash at bank

7,959

53,394

10,181

54,590

CREDITORS

Amounts falling due within one year

7

581,529

400,916

NET CURRENT LIABILITIES

(571,348

)

(346,326

)

TOTAL ASSETS LESS CURRENT LIABILITIES

40,145

20,261

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

40,045

20,161

SHAREHOLDERS' FUNDS

40,145

20,261

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

The members have not required the Company to obtain an audit of its financial statements for the year ended 31st October 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 13th July 2026 and were signed on its behalf by:

D T Clarkson - Director

1.	STATUTORY INFORMATION

Darella Properties 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Tangible fixed assets

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

Plant and machinery etc

-

15% on Reducing Balance

Investment property

Investment property is included at fair value. Gains and losses are recognised in the income statement. Deferred tax is provided on these gains at the rate expected to apply when the property is sold.

Any aggregate surplus or deficit arising from changes in fair value is transferred to a non - distributable reserve.

Financial instruments

Basic financial instruments

Trade and other debtors are recognised initially at transaction price less attributable transaction costs. Trade and other creditors are recognised initially at transaction price plus attributable transaction costs. Subsequent to initial recognition they are measured at amortised cost using the effective interest method, less any impairment losses in the case of trade debtors. If the arrangement constitutes a financing transaction, for example if payment is deferred beyond normal business terms, then it is measured at the present value of future payments discounted at a market rate of instrument for a similar debt instrument.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Cash and cash equivalents

Cash and cash equivalents comprise cash balances and call deposits.

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.

Rental income

Rental income represents rents receivable during the financial year, excluding value added tax.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st November 2024

and 31st October 2025

890

DEPRECIATION

At 1st November 2024

247

Charge for year

96

At 31st October 2025

343

NET BOOK VALUE

At 31st October 2025

547

At 31st October 2024

643

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1st November 2024

365,944

Additions

245,002

At 31st October 2025

610,946

NET BOOK VALUE

At 31st October 2025

610,946

At 31st October 2024

365,944

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade debtors

795

795

Other debtors

1,427

401

2,222

1,196

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Amounts owed to associates

2,769

3,918

Taxation and social security

5,706

5,832

Other creditors

573,054

391,166

581,529

400,916

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.10.25

31.10.24

value:

£

£

100

Ordinary

£1

100

100