Duncan Donald (Holdings) Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 07141185 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 July 2025

for

Duncan Donald (Holdings) Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Mr D R Donald

Mrs C A Donald

REGISTERED OFFICE:

3 Railway Court

Ten Pound Walk

Doncaster

South Yorkshire

DN4 5FB

REGISTERED NUMBER:

07141185 (England and Wales)

ACCOUNTANTS:

Royston Parkin Limited

2 President Buildings

Savile Street East

Sheffield

South Yorkshire

S4 7UQ

FIXED ASSETS

Property, plant and equipment

4

25,443

-

Investments

5

2

1

Investment property

6

-

123,682

25,445

123,683

CURRENT ASSETS

Debtors

7

127,281

1

CREDITORS

Amounts falling due within one year

8

23,997

6,682

NET CURRENT ASSETS/(LIABILITIES)

103,284

(6,681

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

128,729

117,002

CAPITAL AND RESERVES

Called up share capital

2

Retained earnings

128,727

117,000

128,729

117,002

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 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 15 June 2026 and were signed on its behalf by:

Mr D R Donald - Director

1.	STATUTORY INFORMATION

Duncan Donald (Holdings) 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.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3.	EMPLOYEES AND DIRECTORS

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

4.	PROPERTY, PLANT AND EQUIPMENT

Motor

vehicles

£

COST

Additions

25,995

At 31 July 2025

25,995

DEPRECIATION

Charge for year

552

At 31 July 2025

552

NET BOOK VALUE

At 31 July 2025

25,443

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 August 2024

1

Reclassification/transfer

1

At 31 July 2025

2

NET BOOK VALUE

At 31 July 2025

2

At 31 July 2024

1

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 August 2024

123,682

Disposals

(123,682

)

At 31 July 2025

-

NET BOOK VALUE

At 31 July 2025

-

At 31 July 2024

123,682

The Directors consider that the investment property is correctly valued at the year end and that no revaluation is required.

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Other debtors

32,000

1

Amount due from 1 connected co

95,281

-

127,281

1

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Tax

23,997

-

Amount due to 1 connected co

-

6,682

23,997

6,682