Registration number: 12655509

Davidson Bros Investments Limited

Contents

Accountants' Report	1
Abridged Balance Sheet	2
Notes to the Unaudited Abridged Financial Statements	3 to 5

Chartered Certified Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Davidson Bros Investments Limited
for the Year Ended 30 November 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Davidson Bros Investments Limited for the year ended 30 November 2025 as set out on pages 2 to 5 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html.

This report is made solely to the Board of Directors of Davidson Bros Investments Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Davidson Bros Investments Limited and state those matters that we have agreed to state to the Board of Directors of Davidson Bros Investments Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/gb/en/technical-activities/technical-resources-search/2009/
october/factsheet-163-audit-exempt-companies.html. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Davidson Bros Investments Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Davidson Bros Investments Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Davidson Bros Investments Limited. You consider that Davidson Bros Investments Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Davidson Bros Investments Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................

Jay & Jay Partnership Limited
Chartered Certified Accountants
2 Chesterfield Buildings
Westbourne Place
Clifton Bristol
BS8 1RU

21 July 2026

Davidson Bros Investments Limited

(Registration number: 12655509)
Abridged Balance Sheet as at 30 November 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	609,415	345,789
Current assets
Stocks	5	2,500	2,500
Debtors		9,098	388
Cash at bank and in hand		14,905	11,992
		26,503	14,880
Creditors: Amounts falling due within one year		350,161	390,653
Net current assets		323,658	375,773
Total assets less current liabilities		285,757	(29,984)
Creditors: Amounts falling due after more than one year	6.1	(320,972)	-
Net liabilities		(35,215)	(29,984)
Capital and reserves
Called up share capital		2	2
Retained earnings		(35,217)	(29,986)
Shareholders' deficit		(35,215)	(29,984)

For the financial 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.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 21 July 2026 and signed on its behalf by:
 

......................................... Mr Luke Davidson Director

Davidson Bros Investments Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 November 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
2 Chesterfield Buildings
Westbourne Place
Clifton Bristol
BS8 1RU

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value. This basis may not be appropriate because the company had net liabilities at 30th November 2025. The future of the company is dependent upon the continued support of the directors. The accounts do not include any provisions for liabilities that may arise if the directors' support is withdrawn.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Davidson Bros Investments Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 November 2025

Investment property

Investment properties are shown at their open market value which is considered to be the fair value of the properties. Depreciation is not charged on the properties which is a departure from the provisions of the Companies Act 2006 in order to give a true and fair view.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities, or equity instruments. An equity instrument is any contact that evidences a residual interest in the assets of the company after deducting all of its liabilities.

 

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

4	Tangible assets

	Land and buildings £	Total £
Cost or valuation
At 1 December 2024	345,789	345,789
Additions	263,626	263,626
At 30 November 2025	609,415	609,415
Depreciation
Carrying amount
At 30 November 2025	609,415	609,415
At 30 November 2024	345,789	345,789

Included within the net book value of land and buildings above is £609,415 (2024 - £345,789) in respect of freehold land and buildings.

The directors consider the open market value of these properties at 30th November 2025 to be £609,415 (2024 - £345,789).

Davidson Bros Investments Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 November 2025

5

Stocks

	2025 £	2024 £
Raw materials and consumables	2,500	2,500

6

Creditors

Creditors: amounts falling due after more than one year

Creditors include bank loans not repayable by instalments of £320,872.00 (2024 - £0.00) due after more than five years.