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Company registration number: SC788888
DCHJ Limited
Unaudited filleted financial statements
30 November 2025
DCHJ Limited
Contents
Directors and other information
Balance sheet
Statement of changes in equity
Notes to the financial statements
DCHJ Limited
Directors and other information

| Directors | Mr David Martin
|  | Mrs Christine Martin
| Company number | SC788888
| Registered office | Unit 5
|  | Bandeath Industrial Estate
|  | Throsk
|  | FK7 7NP
| Accountant | Nicola Woodburn
|  | 100 Station Road
|  | Bannockburn
|  | Stirling
|  | FK7 8JP

DCHJ Limited
Balance sheet
30 November 2025

|  |  | 30/11/25 |  |  |  | 30/11/24 |  |
|  | Note | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |  |
Tangible assets |  | 4 | 471,494 |  |  |  | 455,650 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  |  |  | 471,494 |  |  |  | 455,650
Current assets |  |  |  |  |  |  |  |  |
Debtors |  | 5 | 3,424 |  |  |  | 58,281 |  |
Cash at bank and in hand |  |  | 47,082 |  |  |  | 5,587 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  | 50,506 |  |  |  | 63,868 |  |
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
within one year |  | 6 | ( 627,055) |  |  |  | ( 539,284) |  |
|  |  | _______ |  |  |  | _______ |  |
Net current liabilities |  |  |  |  | ( 576,549) |  |  |  | ( 475,416)
|  |  |  |  | _______ |  |  |  | _______
Total assets less current liabilities |  |  |  |  | ( 105,055) |  |  |  | ( 19,766)
|  |  |  |  | _______ |  |  |  | _______
Net liabilities |  |  |  |  | ( 105,055) |  |  |  | ( 19,766)
|  |  |  |  | _______ |  |  |  | _______
Capital and reserves |  |  |  |  |  |  |  |  |
Called up share capital |  |  |  |  | 100 |  |  |  | 100
Other reserves |  |  |  |  | ( 135,000) |  |  |  | ( 57,000)
Profit and loss account |  |  |  |  | 29,845 |  |  |  | 37,134
|  |  |  |  | _______ |  |  |  | _______
Shareholders deficit |  |  |  |  | ( 105,055) |  |  |  | ( 19,766)
|  |  |  |  | _______ |  |  |  | _______

For the year ending 30 November 2025 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 year in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act 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 and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the Profit and loss account has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 07 August 2026 , and are signed on behalf of the board by:
Mrs Christine Martin
Director
Company registration number: SC788888
DCHJ Limited
Statement of changes in equity
Year ended 30 November 2025

|  | Called up share capital |  | Other reserves |  | Profit and loss account | Total |  |  |
|  | £ |  | £ |  | £ | £ |  |  |
At 1 December 2023 |  | 100 |  | - |  | - | 100 |  |  |
Loss for the year |  |  |  |  |  | ( 19,866) | ( 19,866) |  |  |
Other comprehensive income for the year (note ) |  | - |  | ( 57,000) |  | 57,000 | - |  |  |
|  | _______ |  | _______ |  | _______ | _______ |  |  |
Total comprehensive income for the year |  | - |  | ( 57,000) |  | 37,134 | ( 19,866) |  |  |
|  | _______ |  | _______ |  | _______ | _______ |  |  |
At 30 November 2024 and 1 December 2024 |  | 100 |  | ( 57,000) |  | 37,134 | ( 19,766) |  |  |
Loss for the year |  |  |  |  |  | ( 85,289) | ( 85,289) |  |  |
Other comprehensive income for the year (note ) |  | - |  | ( 78,000) |  | 78,000 | - |  |  |
|  | _______ |  | _______ |  | _______ | _______ |  |  |
Total comprehensive income for the year |  | - |  | ( 78,000) |  | ( 7,289) | ( 85,289) |  |  |
|  | _______ |  | _______ |  | _______ | _______ |  |  |
At 30 November 2025 |  | 100 |  | ( 135,000) |  | 29,845 | ( 105,055) |  |  |
|  | _______ |  | _______ |  | _______ | _______ |  |  |

DCHJ Limited
Notes to the financial statements
Year ended 30 November 2025
1. General information
The company is a private company limited by shares, registered in Scotland. The address of the registered office is Unit 5, Bandeath Industrial Estate, Throsk, FK7 7NP.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
The directors acknowledge there remains some uncertainty in judgements due to the current economic climate, however they have no intentions of ceasing operations or liquidating the company and they consider the company will be able to continue for at least 12 months from the date of signing these accounts with the continued support of the directors and shareholders.Therefore, the accounts have been prepared on a going concern basis.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Tangible assets
tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Fittings fixtures and equipment | - | 10 % | straight line

Investment property
Investment property is measured initially at cost, which includes purchase price and any directly attributable expenditure. Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Financial instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Debt instruments are subsequently measured at amortised cost.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.
4. Tangible assets

|  | Investment property | Fixtures, fittings and equipment | Total |  |  |  |
|  | £ | £ | £ |  |  |  |
| Cost or valuation |  |  |  |  |  |  |
| At 1 December 2024 | 445,246 | 11,560 | 456,806 |  |  |  |
| Additions | 95,000 | - | 95,000 |  |  |  |
| Revaluation | ( 78,000) | - | ( 78,000) |  |  |  |
|  | _______ | _______ | _______ |  |  |  |
| At 30 November 2025 | 462,246 | 11,560 | 473,806 |  |  |  |
|  | _______ | _______ | _______ |  |  |  |
| Depreciation |  |  |  |  |  |  |
| At 1 December 2024 | - | 1,156 | 1,156 |  |  |  |
| Charge for the year | - | 1,156 | 1,156 |  |  |  |
|  | _______ | _______ | _______ |  |  |  |
| At 30 November 2025 | - | 2,312 | 2,312 |  |  |  |
|  | _______ | _______ | _______ |  |  |  |
| Carrying amount |  |  |  |  |  |  |
| At 30 November 2025 | 462,246 | 9,248 | 471,494 |  |  |  |
|  | _______ | _______ | _______ |  |  |  |
| At 30 November 2024 | 445,246 | 10,404 | 455,650 |  |  |  |
|  | _______ | _______ | _______ |  |  |  |

Investment property
Included within the above is investment property measured at fair value as follows:
At 1 December 2024 445,246
Additions 95,000
Fair value adjustments (78,000)
_______ |
At 30 November 2025 462,246
_______ |
At 1 December 2024 445,246
_______ |
Fair value is based on active market prices, adjusted, if necessary, for differences in the nature, location or condition of the specific asset. Valuations are performed by the directors who have experience in the location and the type of investment property being valued .
5. Debtors

|  |  | 30/11/25 | 30/11/24
|  |  | £ | £
| Other debtors |  | 3,424 | 58,281
|  |  | _______ | _______

6. Creditors: amounts falling due within one year

|  |  | 30/11/25 | 30/11/24
|  |  | £ | £
| Trade creditors |  | 344 | 666
| Corporation tax |  | - | 7,087
| Other creditors |  | 626,711 | 531,531
|  |  | _______ | _______
|  |  | 627,055 | 539,284
|  |  | _______ | _______

Included in other creditors are interest free loans of £625,128 (2024-£530,128) from a related company owned by the directors/shareholders of DCHJ Limited and from a director/shareholder. Both loans are repayable on demand.
7. Related party transactions
During the year the company entered into the following transactions with related parties:

|  | Transaction value |  | Balance owed by/(owed to) |
|  | Year | Period | Year | Period
|  | ended | ended | ended | ended
|  | 30/11/25 | 30/11/24 | 30/11/25 | 30/11/24
|  | £ | £ | £ | £
| Business with common owners/shareholders | 90,000 | 530,128 | 620,128 | 530,128
| Director/shareholder | 5,000 | - | 5,000 | -
|  | _______ | _______ | _______ | _______