DCHJ Limited 30/11/2025 iXBRL

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	-
	_______	_______	_______	_______