REGISTERED NUMBER: 15827067 (England and Wales)

FINANCIAL STATEMENTS

FOR THE PERIOD 9TH JULY 2024 TO 31ST JULY 2025

FOR

DAVID AUSTIN INVESTMENTS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Miss S E Oldham

T M Smith

REGISTERED OFFICE:

Bowling Green Lane

Albrighton

Wolverhampton

WV7 3HB

REGISTERED NUMBER:

15827067 (England and Wales)

ACCOUNTANTS:

Stanton Ralph & Co Limited

Chartered Accountants

The Old Police Station

Whitburn Street

Bridgnorth

Shropshire

WV16 4QP

FIXED ASSETS

Investments

4

20,555,866

CURRENT ASSETS

Debtors

5

1,421,500

Cash at bank and in hand

1,246,050

2,667,550

CREDITORS

Amounts falling due within one year

6

342,340

NET CURRENT ASSETS

2,325,210

TOTAL ASSETS LESS CURRENT LIABILITIES

22,881,076

CAPITAL AND RESERVES

Called up share capital

7

2,432

Retained earnings

22,878,644

SHAREHOLDERS' FUNDS

22,881,076

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31st July 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31st July 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 23rd July 2026 and were signed on its behalf by:

Miss S E Oldham - Director

1.	STATUTORY INFORMATION

David Austin Investments Ltd 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 as modified by the revaluation of certain assets.

Significant judgements and estimates

Management do not consider there to be any significant areas of estimation uncertainty in the financial statements.

Investments

Investments in listed shares and equity shares have been valued at fair value where publicly traded and the gains and losses have been adjusted in the profit and loss account in line with FRS102.

Investments in subsidiaries have been included at cost less impairment, in line with FRS102.

Taxation

Taxation for the period 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 period 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.

Turnover and investment income

The company is an investment holding company and does not generate turnover from the sale of goods or provision of services.

Dividend income from investments is recognised in the profit and loss account when the company’s right to receive payment has been established. Interest income is recognised using the effective interest method or, where not materially different, on an accruals basis.

Realised gains and losses arising on disposals of investments, together with unrealised movements in the fair value of investments held at the reporting date, are recognised in the profit and loss account as net gains or losses on investments.

Investment gains and losses

Realised gains and losses arising on disposals of investments during the year, together with unrealised movements in the fair value of investments held at the reporting date, are recognised in the profit and loss account within fair value gains or losses on fixed asset investments.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL.

4.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

Additions

21,171,398

Disposals

(870,000

)

Revaluations

254,468

At 31st July 2025

20,555,866

NET BOOK VALUE

At 31st July 2025

20,555,866

Cost or valuation at 31st July 2025 is represented by:

Other

investments

£

Valuation in 2025

20,555,866

Listed investments held by the company at the balance sheet date were valued, on an active market basis, as at 31st July 2025, by the related investment management company.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Other debtors

1,421,500

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Other creditors

342,340

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

value:

£

2,432

Ordinary

£1

2,432

2,431 Ordinary shares of £1 each were allotted and fully paid for cash at par during the period.

8.	RELATED PARTY DISCLOSURES

On 2nd October 2024 the company received a dividend in specie totalling £22,495,466 as part of a capital reduction demerger of David Austin Holdings Ltd (15827061), a company with common directors and shareholders, transferring the investment business activity of David Austin Holdings Ltd to the company. The dividend in specie comprised of listed investment portfolios plus other unlisted investments with a value of £21,168,966 and a loan due from a related party of £1,326,500.

A loan due from Ackleton Estates Limited (09079110), a company owned by the relative of the director, of £1,326,500 was transferred as part of the demerger outlined above. A further £95,000 was advance to Ackleton Estates Ltd during the period. At the balance sheet date, Ackleton Estates Limited owed the company £1,421,500.