REGISTERED NUMBER: 04606401 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2025

FOR

DEE VIEW DEVELOPMENTS LIMITED

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

-

-

Investment property

5

400,000

199,984

400,000

199,984

CURRENT ASSETS

Debtors

6

561

-

Cash at bank

6,709

3,610

7,270

3,610

CREDITORS

Amounts falling due within one year

7

37,550

40,650

NET CURRENT LIABILITIES

(30,280

)

(37,040

)

TOTAL ASSETS LESS CURRENT LIABILITIES

369,720

162,944

CREDITORS

Amounts falling due after more than one year

8

137,075

137,631

NET ASSETS

232,645

25,313

CAPITAL AND RESERVES

Called up share capital

(2

)

(2

)

Retained earnings

232,647

25,315

232,645

25,313

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 8th August 2026 and were signed by:

Mr I Russell - Director

1.	STATUTORY INFORMATION

Dee View Developments Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

04606401

Registered office:

6 Warren Road

Wirral

Merseyside

CH47 2AR

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

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 Profit and Loss Account, 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 NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

Additions

9,500

Disposals

(9,500

)

At 31st December 2025

-

NET BOOK VALUE

At 31st December 2025

-

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1st January 2025

199,984

Revaluations

200,016

At 31st December 2025

400,000

NET BOOK VALUE

At 31st December 2025

400,000

At 31st December 2024

199,984

Fair value at 31st December 2025 is represented by:

£

Valuation in 2025

200,016

Cost

199,984

400,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Other debtors

561

-

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

516

517

Taxation and social security

-

210

Other creditors

37,034

39,923

37,550

40,650

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans

2,500

3,056

Other creditors

134,575

134,575

137,075

137,631