REGISTERED NUMBER: 05447761 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

DEREK HOLDEN PROPERTIES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs C F Stanley

Mrs J F Gomez

REGISTERED OFFICE:

3 Doolittle Yard

Froghall Road

Ampthill

Bedfordshire

MK45 2NW

REGISTERED NUMBER:

05447761 (England and Wales)

ACCOUNTANTS:

GKP (Ampthill) Limited

Chartered Accountants

3 Doolittle Yard

Froghall Road

Ampthill

Bedfordshire

MK45 2NW

FIXED ASSETS

Tangible assets

4

-

-

Investments

5

23,148

23,148

Investment property

6

2,330,840

2,530,840

2,353,988

2,553,988

CURRENT ASSETS

Debtors

7

40,740

76,579

Cash at bank

207,828

5,802

248,568

82,381

CREDITORS

Amounts falling due within one year

8

(88,806

)

(6,356

)

NET CURRENT ASSETS

159,762

76,025

TOTAL ASSETS LESS CURRENT LIABILITIES

2,513,750

2,630,013

CREDITORS

Amounts falling due after more than one year

9

(328,596

)

(329,435

)

PROVISIONS FOR LIABILITIES

11

(960

)

(20,778

)

NET ASSETS

2,184,194

2,279,800

CAPITAL AND RESERVES

Called up share capital

588,250

588,250

Share premium

342,999

342,999

Investment property reserve

206,135

350,617

Retained earnings

1,046,810

997,934

SHAREHOLDERS' FUNDS

2,184,194

2,279,800

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 28 July 2026 and were signed on its behalf by:

Mrs C F Stanley - Director

1.	STATUTORY INFORMATION

Derek Holden Properties 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 as modified by the revaluation of certain assets.

Turnover

Turnover represents net invoiced rents receivable, excluding value added tax.

Tangible fixed assets

Tangible fixed assets are stated at cost less depreciation. Depreciation has been provided on all tangible fixed assets at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life. It is calculated at the following rates:

Plant and machinery - 10% on costs

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Fixed asset investments

Fixed asset investment are shown at cost less provision for permanent diminution in value.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 1 January 2025

and 31 December 2025

2,390

DEPRECIATION

At 1 January 2025

and 31 December 2025

2,390

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

-

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 January 2025

and 31 December 2025

23,148

NET BOOK VALUE

At 31 December 2025

23,148

At 31 December 2024

23,148

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 January 2025

2,530,840

Disposals

(150,000

)

Revaluations

(50,000

)

At 31 December 2025

2,330,840

NET BOOK VALUE

At 31 December 2025

2,330,840

At 31 December 2024

2,530,840

Fair value at 31 December 2025 is represented by:

£

Valuation in 2025

207,095

Cost

2,123,745

2,330,840

The investment properties were revalued to £2,330,840 on a market value basis by the directors at 31 December 2025.

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

27,534

64,195

Social security and other taxes

800

-

Prepayment and accrued income

12,406

12,384

40,740

76,579

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Tax

7,496

-

Social security and other taxes

-

1,208

Directors' current accounts

77,290

1,330

Accruals and deferred income

4,020

3,818

88,806

6,356

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans more 5 yrs non-inst

328,596

329,435

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Bank loans more 5 yrs non-inst

328,596

329,435

10.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loan

311,329

329,435

The bank loans are secured on the investment properties.

11.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

960

20,778

Deferred tax

£

Balance at 1 January 2025

20,778

Provided during year

(19,818

)

Balance at 31 December 2025

960