DTB GROUP HOLDINGS LTD


Directors	TITCHENER-BARRETT, Alexander Toby Robert
	TITCHENER-BARRETT, Dominic Charles Alexander


Registered Address	Unit B Distillery Wharf
	Chancellors Road
	London
	W6 9GX


Registered Number	15776650 (England and Wales)

Balance Sheet as at
31 December 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		780,000		5,000
Investments	4		500		300
			780,500		5,300
Current assets
Debtors		393,172		495,838
Cash at bank and on hand		184,696		100
		577,868		495,938
Prepayments and accrued income		9,200		-
Creditors amounts falling due within one year	5	(961,784)		(491,404)
Net current assets (liabilities)			(374,716)		4,534
Total assets less current liabilities			405,784		9,834
Net assets			405,784		9,834
Capital and reserves
Called up share capital			300		100
Profit and loss account			405,484		9,734
Shareholders' funds			405,784		9,834

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 4 August 2026, and are signed on its behalf by:

TITCHENER-BARRETT, Alexander Toby Robert
Director
Registered Company No. 15776650

DTB GROUP HOLDINGS LTD

Notes to the Financial Statements
for the year ended 31 December 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Related parties
	At the year-end date the following balances existed with companies under common control, registered in England and Wales. Company name Amount (Debtor/Creditor) 2023 Amount Debtor/Creditor DTB Investment Management Ltd £495,838 (Debtor) £nil (Debtor) DTB Sports Hospitality & Event Management Ltd £488,582 (Creditor) £nil (Creditor) The following transaction was conducted at arm’s length: The company charged DTB Sports Hospitality & Event Management Ltd a management fee of £72,000 (2023 : £nil).

Related parties

At the year-end date the following balances existed with companies under common control, registered in England and Wales.

Company name	                                                     Amount (Debtor/Creditor)	     2023 Amount Debtor/Creditor                
DTB Investment Management Ltd                           £495,838 (Debtor)                  £nil  (Debtor)
DTB Sports Hospitality & Event Management Ltd	 £488,582 (Creditor)                £nil (Creditor)
                                                                                          
The following transaction was conducted at arm’s length:

The company charged DTB Sports Hospitality & Event Management Ltd a management
fee of £72,000 (2023 : £nil).

2.	Average number of employees


		2025		2024
	Average number of employees during the year	2		2

3.	Tangible fixed assets

	Land & buildings	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 January 25	-	10,000	10,000
Additions	800,000	-	800,000
At 31 December 25	800,000	10,000	810,000
Depreciation and impairment
At 01 January 25	-	5,000	5,000
Charge for year	20,000	5,000	25,000
At 31 December 25	20,000	10,000	30,000
Net book value
At 31 December 25	780,000	-	780,000
At 31 December 24	-	5,000	5,000

4.	Fixed asset investments

	Investments in groups¹	Total
	£	£
Cost or valuation
At 01 January 25	300	300
Additions	200	200
At 31 December 25	500	500
Net book value
At 31 December 25	500	500
At 31 December 24	300	300

	Notes
	¹Investments in group undertakings and participating interests

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Amounts owed to related parties	750,512	488,762
Taxation and social security	29,472	1,142
Other creditors	97,000	-
Accrued liabilities and deferred income	84,800	1,500
Total	961,784	491,404