Company registration number 09809687 (England and Wales)
Davies Holdings Midlands Limited
Unaudited Financial Statements
For the year ended 31 October 2025
Davies Holdings Midlands Limited
Contents
Page
Statement of financial position
1 - 2
Statement of changes in equity
3
Notes to the financial statements
4 - 7
Davies Holdings Midlands Limited
Statement Of Financial Position
As at 31 October 2025
31 October 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
52,846
62,125
Investment property
4
1,611,273
1,979,920
Investments
5
200
200
1,664,319
2,042,245
Current assets
Debtors
6
30,978
28,319
Cash at bank and in hand
180,868
230,160
211,846
258,479
Creditors: amounts falling due within one year
7
(650,036)
(1,436,499)
Net current liabilities
(438,190)
(1,178,020)
Total assets less current liabilities
1,226,129
864,225
Creditors: amounts falling due after more than one year
8
(591,466)
(687,917)
Provisions for liabilities
(10,664)
(10,664)
Net assets
623,999
165,644
Capital and reserves
Called up share capital
200
200
Fair value reserve
9
31,990
31,990
Distributable profit and loss reserves
591,809
133,454
Total equity
623,999
165,644
Davies Holdings Midlands Limited
Statement Of Financial Position (continued)
As at 31 October 2025
31 October 2025
- 2 -

For the financial year ended 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question 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.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 18 May 2026 and are signed on its behalf by:
Mr G Davies
Director
Company registration number 09809687 (England and Wales)
Davies Holdings Midlands Limited
Statement of changes in equity
For the year ended 31 October 2025
- 3 -
Share capital
Fair value reserve
Profit and loss reserves
Total
Notes
£
£
£
£
Balance at 1 November 2023
200
31,990
100,959
133,149
Year ended 31 October 2024:
Profit and total comprehensive income
-
-
213,374
213,374
Dividends
-
-
(180,879)
(180,879)
Balance at 31 October 2024
200
31,990
133,454
165,644
Year ended 31 October 2025:
Profit and total comprehensive income
-
-
674,890
674,890
Dividends
-
-
(216,535)
(216,535)
Balance at 31 October 2025
200
31,990
591,809
623,999
Davies Holdings Midlands Limited
Notes to the financial statements
For the year ended 31 October 2025
- 4 -
1
Accounting policies
Company information

Davies Holdings Midlands Limited is a private company limited by shares incorporated in England and Wales. The registered office is 4 Lowndes Road, Stourbridge, West Midlands, England, DY8 3SS.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The financial statements contain information about Davies Holdings Midlands Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

1.2
Revenue

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

1.3
Tangible fixed assets

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and machinery etc
20% on cost
Fixtures and fittings
10% on cost
1.4
Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

1.5
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

Davies Holdings Midlands Limited
Notes to the financial statements (continued)
For the year ended 31 October 2025
1
Accounting policies
(Continued)
- 5 -

Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the income statement, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.7
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.8
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
6
6
Davies Holdings Midlands Limited
Notes to the financial statements (continued)
For the year ended 31 October 2025
- 6 -
3
Tangible fixed assets
Plant and machinery etc
Fixtures and fittings
Total
£
£
£
Cost
At 1 November 2024 and 31 October 2025
67,866
12,454
80,320
Depreciation and impairment
At 1 November 2024
14,908
3,287
18,195
Depreciation charged in the year
6,788
2,491
9,279
At 31 October 2025
21,696
5,778
27,474
Carrying amount
At 31 October 2025
46,170
6,676
52,846
At 31 October 2024
52,958
9,167
62,125
4
Investment property
2025
£
Fair value
At 1 November 2024
1,979,920
Disposals
(368,647)
At 31 October 2025
1,611,273

The investment properties are included in the accounts at the directors estimate of open market value at 31st October 2023.

5
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
200
200
6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
13,129
12,809
Other debtors
17,849
15,510
30,978
28,319
Davies Holdings Midlands Limited
Notes to the financial statements (continued)
For the year ended 31 October 2025
- 7 -
7
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
123,959
60,422
Trade creditors
73,542
78,723
Amounts owed to group undertakings
295,377
473,389
Taxation and social security
49,632
14,345
Other creditors
107,526
809,620
650,036
1,436,499
8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
591,466
687,917
9
Fair value reserve
2025
2024
£
£
At the beginning and end of the year
31,990
31,990
10
Related party transactions

The balance due to directors as at 31st October 2025 was £18,815 (2024 - £308,415).

The balance due to the subsidiary company and other companies in which the directors have an interest was £372,468 (2024 - £965,627).

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