D.B.C. Properties Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 00612611 (England and Wales)

D.B.C. PROPERTIES LIMITED

Unaudited Financial Statements for the Year Ended 31 March 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

8

DIRECTORS:

Mrs D Hartill-Winkle

K D Winkle

REGISTERED OFFICE:

Granville House

2 Tettenhall Road

Wolverhampton

West Midlands

WV1 4SB

REGISTERED NUMBER:

00612611 (England and Wales)

ACCOUNTANTS:

Lancaster Haskins Limited

Granville House

2 Tettenhall Road

Wolverhampton

West Midlands

WV1 4SB

FIXED ASSETS

Tangible assets

4

771

907

Investment property

5

2,574,000

2,574,771

2,574,907

CURRENT ASSETS

Debtors

6

21,499

15,558

Cash at bank

329,141

321,965

350,640

337,523

CREDITORS

Amounts falling due within one year

7

276,787

311,085

NET CURRENT ASSETS

73,853

26,438

TOTAL ASSETS LESS CURRENT
LIABILITIES

2,648,624

2,601,345

PROVISIONS FOR LIABILITIES

337,254

NET ASSETS

2,311,370

2,264,091

CAPITAL AND RESERVES

Called up share capital

8

1,000

Non distributable reserve

9

1,773,226

Retained earnings

9

537,144

489,865

SHAREHOLDERS' FUNDS

2,311,370

2,264,091

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 13 August 2026 and were signed on its behalf by:

Mrs D Hartill-Winkle - Director

1.	STATUTORY INFORMATION

D.B.C. 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 rents receivable.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

15% on reducing balance

Investment property

Investment properties are shown at a valuation based upon the current annual gross rents receivable and the directors knowledge of property values in the area. Any aggregate surplus or deficit arising from changes in market value is transferred to a non-distributable reserve.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

and 31 March 2026

22,689

DEPRECIATION

At 1 April 2025

21,782

Charge for year

136

At 31 March 2026

21,918

NET BOOK VALUE

At 31 March 2026

771

At 31 March 2025

907

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

and 31 March 2026

2,574,000

NET BOOK VALUE

At 31 March 2026

2,574,000

At 31 March 2025

2,574,000

Fair value at 31 March 2026 is represented by:

£

Valuation in 2014

1,494,125

Valuation in 2015

32,000

Valuation in 2016

(180,702

)

Valuation in 2019

45,702

Valuation in 2020

115,000

Valuation in 2021

270,000

Valuation in 2022

370,000

Valuation in 2023

120,000

Valuation in 2024

(20,000

)

Valuation in 2025

(5,000

)

Cost

332,875

2,574,000

The properties were valued during the year by Tidmarsh Estate Agents, Wolverhampton Road, Codsall and Michael Tromans & Co, Surveyor House, 6 Waterloo Road, Wolverhampton

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

Trade debtors

9,183

7,001

Prepayments

12,316

8,557

21,499

15,558

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

Corporation tax

39,146

37,111

Amount owed to related parties

51,391

48,806

Due to Estate D.C. Hartill

33,600

-

Directors' loan accounts

134,700

217,627

Accrued expenses

17,950

7,541

276,787

311,085

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

1,000

Ordinary

£1

1,000

9.

RESERVES

Non

Retained

distributable

earnings

reserve

Totals

£

At 1 April 2025

489,865

1,773,226

2,263,091

Profit for the year

117,279

Dividends

(70,000

)

(70,000

)

At 31 March 2026

537,144

1,773,226

2,310,370

10.	RELATED PARTY DISCLOSURES

The following business are related to D.B.C. Properties Limited:

D. Hartill Finance Limited - The director and the Executors of a former director of this company have a 70% interest in the share capital of D. Hartill Finance Limited.

Wrottesley Hall Estates Limited - The Executors of a former director of this company have a 30% interest in the share capital of Wrottesley Hall Estates Limited.

A. Hartill & Son (Motor Cycles) Limited - The Executors of a former director of this company have a 30% interest in the share capital of A. Hartill & Son (Motor Cycles) Limited.

The following transactions took place with these businesses during the year:

Wrottesley Hall Estates Limited - Ongoing loan (£8,738).

A. Hartill & Son (Motor Cycles) Limited - Ongoing loan (£8,085).

D. Hartill Finance Limited - Ongoing loan (£34,568).

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of D.B.C. Properties Limited for the year ended 31 March 2026 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of D.B.C. Properties Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of D.B.C. Properties Limited and state those matters that we have agreed to state to the Board of Directors of D.B.C. Properties Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than D.B.C. Properties Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that D.B.C. Properties Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of D.B.C. Properties Limited. You consider that D.B.C. Properties Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of D.B.C. Properties Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Lancaster Haskins Limited

Granville House

2 Tettenhall Road

Wolverhampton

West Midlands

WV1 4SB

13 August 2026