REGISTERED NUMBER: 13685097 (England and Wales)

Unaudited Financial Statements

for the Year Ended

31 October 2025

for

Dale Inn Developments Limited

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

75,823

23,381

Investment property

5

410,000

401,833

485,823

425,214

CURRENT ASSETS

Stocks

553,193

409,449

Debtors

6

12,489

3,284

Cash at bank

273

3,477

565,955

416,210

CREDITORS

Amounts falling due within one year

7

1,180,500

903,235

NET CURRENT LIABILITIES

(614,545

)

(487,025

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(128,722

)

(61,811

)

CREDITORS

Amounts falling due after more than one year

8

18,683

-

NET LIABILITIES

(147,405

)

(61,811

)

CAPITAL AND RESERVES

Called up share capital

10

100

100

Retained earnings

(147,505

)

(61,911

)

(147,405

)

(61,811

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Profit or Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 29 July 2026 and were signed by:

D Haigh - Director

1.	STATUTORY INFORMATION

Dale Inn Developments Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

13685097

Registered office:

21a Jagger Lane

Emley Moor

Huddersfield

HD8 9SY

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

Tangible fixed assets

Tangible fixed assets are stated at purchase cost together with any incidental expenses of acquisition, net of depreciation and any provision for impairment.

Depreciation is provided on all tangible assets, other than [investment properties] and freehold land, at rates calculated to write off the cost less estimated residual value of each asset on a straight line basis over its expected useful life.

Plant and machinery

25% reducing balance

Motor vehicles

25% reducing balance

Computer equipment

33% on cost

Residual value represents the estimated amount which would currently be obtained from disposal of an asset after deducting estimated costs of disposal, if the asset were already at an age and in the condition expected at the end of its estimated useful life.

The need for any fixed asset impairment write down is assessed by comparison of the carrying value of the assets against the higher of realisable value and value in use.

The gain or loss arising on the disposal of an asset is determined on the difference between the sale proceeds and the carrying value of the asset, and is recognised in the profit and loss account.

Investment property

Stocks

Stock represents land and a building acquired for development, together with work in progress on this land and building. The asset is valued at the lower of cost and selling price, less costs to sell, which is equivalent to net realisable value. Cost for this purpose comprises the purchase cost of the land and building, associated direct costs, including costs of development.

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.

All financial assets and liabilities are initially measured at transaction price (including transaction costs), except for those financial assets classified as at fair value through profit and loss, which are initially measured at fair value (which is normally the transaction price excluding transaction costs), unless the arrangement constitutes a financing transaction. If an arrangement constitutes a financing transaction, the financial asset or financial liability is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

The following assets and liabilities are classified as basic financial instruments - other debtors, cash and bank balances, trade creditors, other creditors, amounts due to related undertakings (being repayable on demand), and hire purchase contracts.

Other debtors, cash and bank balances, trade creditors, other creditors, and amounts due to related undertakings (being repayable on demand) are measured at the amortised cost equivalent to the undiscounted amount of cash or other consideration expected to be paid or received.

Taxation

Current tax, including UK corporation tax is provided at amounts expected to be paid (or recovered) using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events that result in an obligation to pay more tax in the future or a right to pay less tax in the future have occurred at the balance sheet date. Timing differences are differences between the company's taxable profits and its results as stated in the financial statements that arise from the inclusion of gains and losses in tax assessments in periods different from those in which they are recognised in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that, on the basis of all available evidence, it can be regarded as more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date and are expected to apply to the reversal of the timing difference.

Hire purchase and leasing commitments

Assets held under finance leases, hire purchase contracts and other similar arrangements, which confer rights and obligations similar to those attached to owned assets, are capitalised as tangible fixed assets at the fair value of the leased asset (or, if lower the present value of the minimum lease payments as determined at the inception of the lease) and are depreciated over the shorter of the lease terms and their useful lives. The capital elements of future lease obligations are recorded as liabilities, while the interest elements are charged to the profit and loss account over the period of the leases to produce a constant periodic rate of interest on the remaining balance of the liability.

Impairment of assets

Assets are assessed for indicators of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit and loss as described below.

Non financial assets

An asset is impaired when there is objective evidence that, as a result of one or more events that occurred after initial recognition, the estimated recoverable value of the asset has been reduced. The recoverable amount of an asset is the higher of its fair value less costs to sell and its value in use.

Financial assets

For financial assets carried at cost less impairment, the impairment loss is the difference between the asset's carrying amount and the best estimate of the amount that would be received for the asset if it were sold at the reporting date.

Where indicators exist for a decrease in impairment loss, and the decrease can be related objectively to an event occurring after the impairment was recognised, the prior impairment loss is tested to determine reversal. An impairment loss is reversed on an individual impaired financial asset to the extent that the revised recoverable value does not lead to a revised carrying amount higher than the carrying value had the impairment loss not been recognised.

Critical accounting judgements and sources of estimation uncertainty

In the application of the Company's accounting policies, management is required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

The critical judgements that the directors have made in applying the company's accounting policies and the key sources of estimation uncertainty that have had the most significant effect on the amounts recognised in the financial statements are described below:

Investment properties

The company makes an estimate of the fair value of investment properties at each reporting date. The directors undertake a review of the property portfolio at each reporting date to assess whether the fair value has changed significantly since the previous reporting date. When assessing the fair values, management considers current commercial property trends and rental yields.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 November 2024

36,898

Additions

67,595

Disposals

(12,917

)

At 31 October 2025

91,576

DEPRECIATION

At 1 November 2024

13,517

Charge for year

8,774

Eliminated on disposal

(6,538

)

At 31 October 2025

15,753

NET BOOK VALUE

At 31 October 2025

75,823

At 31 October 2024

23,381

The net book value of tangible fixed assets includes £ 25,948 in respect of assets held under hire purchase contracts.

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 November 2024

401,833

Additions

72,312

Revaluations

(64,145

)

At 31 October 2025

410,000

NET BOOK VALUE

At 31 October 2025

410,000

At 31 October 2024

401,833

Fair value at 31 October 2025 is represented by:

£

Valuation in 2025

(64,146

)

Cost

474,146

410,000

The investment property was revalued as at 31 October 2025 based on the market value of the property. There was no revaluation as at 31 October 2024 because the director believed the property value was equal to the purchase and development cost paid to date.

The historic cost of the investment properties is £474,146.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by related undertakings

4,200

-

Other debtors

8,289

3,284

12,489

3,284

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts (see note 9)

4,770

-

Trade creditors

4,662

4,950

Amounts owed to related undertakings

1,154,606

894,610

Other creditors

16,462

3,675

1,180,500

903,235

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts (see note 9)

18,683

-

9.	LEASING AGREEMENTS

Minimum lease payments under hire purchase fall due as follows:

2025

2024

£

£

Net obligations repayable:

Within one year

4,770

-

Between one and five years

18,683

-

23,453

-

10.	CALLED UP SHARE CAPITAL

2025

2024

£

£

Allotted, issued and fully paid

100

100

11.	RELATED PARTY DISCLOSURES