Company No: 13832601 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2026		2025
		£		£
Fixed assets
Investment property	3	264,080		264,080
		264,080		264,080
Current assets
Debtors	4	0		6,480
Cash at bank and in hand		6,799		784
		6,799		7,264
Creditors: amounts falling due within one year	5	( 14,005)		( 12,435)
Net current liabilities		(7,206)		(5,171)
Total assets less current liabilities		256,874		258,909
Creditors: amounts falling due after more than one year	6	( 206,730)		( 223,772)
Net assets		50,144		35,137
Capital and reserves
Called-up share capital	7	100		100
Profit and loss account		50,044		35,037
Total shareholders' funds		50,144		35,137

For the financial year ending 31 January 2026 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 financial statements for the financial year in accordance with section 476;
• 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; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of DSH Bowburn Limited (registered number: 13832601) were approved and authorised for issue by the Board of Directors on 17 July 2026. They were signed on its behalf by:

M E McQuaid Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

DSH Bowburn Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Dere Street House Bowburn North Industrial Estate, Bowburn, Durham, DH6 5PF, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of investment properties, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover, consisting rental income from investment property, is recognised by reference to the period of occupation.

Taxation

Current tax
Current tax is provided at amounts expected to be paid using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Investment property

Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at each reporting date with changes in fair value recognised in profit or loss. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

The fair value is determined annually by the directors, on an open market value for existing use basis.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities
Basic financial liabilities, including creditors, are initially recognised at transaction price. Financial liabilities classified as payable within one year are not amortised.

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

Equity instruments
Equity instruments issued by the Company are recorded at the fair value of cash or other resources received or receivable, net of direct issue costs. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the Company.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	2		2

3. Investment property

	Investment property
	£
Valuation
As at 01 February 2025	264,080
As at 31 January 2026	264,080

Valuation

The directors' are of the opinion that there has been no material movement in the value of the Company's investment property since the date it was acquired.

4. Debtors

	2026		2025
	£		£
Trade debtors	0		6,480

5. Creditors: amounts falling due within one year

	2026		2025
	£		£
Trade creditors	3,266		0
Taxation and social security	2,489		4,285
Other creditors	8,250		8,150
	14,005		12,435

6. Creditors: amounts falling due after more than one year

	2026		2025
	£		£
Other creditors	206,730		223,772

7. Called-up share capital

	2026		2025
	£		£
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each	100		100

8. Related party transactions

Transactions with the entity's directors

	2026		2025
	£		£
Amounts owed to directors	(206,730)		(223,772)

The directors loans are unsecured, interest free, with no fixed repayment dates. Repayment is not expected within one year of the balance sheet date.