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Registered number: 09872232 DHR PROPERTY LTD UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
DHR PROPERTY LTD REGISTERED NUMBER: 09872232 BALANCE SHEET AS AT 31 OCTOBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 23 |  | 34
Investment property | 5 |  | 940,000 |  | 940,000
|  |  | 940,023 |  | 940,034
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 47,879 |  | 47,860 |
Bank and cash balances |  | 4,399 |  | 13,482 |
|  | 52,278 |  | 61,342 |
Creditors: amounts falling due within one year | 7 | (105,523) |  | (112,711) |
Net current liabilities |  |  | (53,245) |  | (51,369)
Total assets less current liabilities |  |  | 886,778 |  | 888,665
Creditors: amounts falling due after more than one year | 8 |  | (662,221) |  | (663,335)
Provisions for liabilities |  |  |  |  |
Deferred tax |  |  | (51,306) |  | (51,306)
Net assets |  |  | 173,251 |  | 174,024
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 2 |  | 2
Revaluation reserve |  |  | 193,019 |  | 193,019
Profit and loss account |  |  | (19,770) |  | (18,997)
|  |  | 173,251 |  | 174,024
Page 1
DHR PROPERTY LTD REGISTERED NUMBER: 09872232 BALANCE SHEET (CONTINUED) AS AT 31 OCTOBER 2025 The directors consider 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 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. 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 statement of comprehensive income 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:
................................................ Mr D J Rumford
Director
Date: 14 July 2026
The notes on pages 4 to 9 form part of these financial statements. Page 2
DHR PROPERTY LTD 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 | 2 | - | 61,259 | 61,261
Comprehensive income for the year |  |  |  |
Loss for the year | - | - | (47,988) | (47,988)
Surplus on revaluation of leasehold property | - | 160,751 | - | 160,751
Transfer to/from profit and loss account | - | 32,268 | (32,268) | -
At 1 November 2024 | 2 | 193,019 | (18,997) | 174,024
Comprehensive income for the year |  |  |  |
Loss for the year | - | - | (773) | (773)
At 31 October 2025 | 2 | 193,019 | (19,770) | 173,251
| The notes on pages 4 to 9 form part of these financial statements.
Page 3
DHR PROPERTY LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
1. | General information
DHR Property Ltd (“the Company”) is a private company limited by shares, incorporated in England and Wales under the Companies Act. The registered number and address of the registered office is given in the company information. The functional and presentational currency of the Company is pounds sterling (£) and rounded to the nearest whole pound. 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 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.3 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. At each reporting date the Company assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined which is the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount. Page 4
DHR PROPERTY LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 2.Accounting policies (continued)
| 2.3 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using straight-line method and reducing balance. Depreciation is provided on the following basis:
|  |  |  | Fixtures and fittings | - | 20% on cost
|  |  |  | Computer equipment | - | 33% reducing balance
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.4 | Investment property
Investment property is carried at fair value determined annually by the directors 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 the Statement of comprehensive income.
| 2.5 | Debtors
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.
| 2.6 | 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.
| 2.7 | Creditors
Short-term 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.
| 2.8 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.9 | Interest income
Interest income is recognised in profit or loss using the effective interest method. Page 5
DHR PROPERTY LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 2.Accounting policies (continued)
| 2.10 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.11 | 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 average monthly number of employees, including directors, during the year was 2 (2024 - 2).
Page 6
DHR PROPERTY LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
4. | Tangible fixed assets
|  | Fixtures and fittings | Computer equipment | Total
|  | £ | £ | £
| Cost |  |  |
| At 1 November 2024 | 2,727 | 789 | 3,516
| At 31 October 2025 | 2,727 | 789 | 3,516
| Depreciation |  |  |
| At 1 November 2024 | 2,727 | 755 | 3,482
| Charge for the year on owned assets | - | 11 | 11
| At 31 October 2025 | 2,727 | 766 | 3,493
| Net book value |  |  |
| At 31 October 2025 | - | 23 | 23
| At 31 October 2024 | - | 34 | 34
5. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 November 2024 | 940,000
| At 31 October 2025 | 940,000
The 2025 valuations were made by the directors, on an open market value basis.
Page 7
DHR PROPERTY LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 47,422 | 47,422
| Prepayments and accrued income | 457 | 438
|  | 47,879 | 47,860
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 1,241 | 1,368
| Other creditors | 56,453 | 64,771
| Accruals and deferred income | 47,829 | 46,572
|  | 105,523 | 112,711
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 662,221 | 663,335
| Bank loans of £662,221 (2024: £663,335) are secured on the investment properties. Included in bank loans are interest only loans totalling £657,500. The loans attract interest on a monthly basis at a variable rate of 4.99% above the Bank of England Base Rate. The loans are repayable by monthly installments and due for repayment in full in 2049.
Page 8
DHR PROPERTY LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
9. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Bank loans | 1,241 | 1,368
| Amounts falling due 1-2 years |  |
| Bank loans | 4,721 | 5,835
| Amounts falling due after more than 5 years |  |
| Bank loans | 657,500 | 657,500
|  | 663,462 | 664,703
10. | Related party transactions
| Included within other creditors is a balance of £56,453 (2024: £64,771) owed to the director. No interest has been charged on this balance. The loan is repayable on demand. Included within other debtors is a balance of £47,422 (2024: £47,422) owing from a business in which a director has an interest. No interest is charged on this loan. This loan is repayable on demand.
Page 9