REGISTERED NUMBER: 07231274

Financial Statements

for the Year Ended 31 December 2025

for

Dibbin Estates & Equipment Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

AS Field

G Mayhead

REGISTERED OFFICE:

c/o International ProcessPlants (Europe)

Postal Pages Unit 3 Proctor Court

Boeing Way Preston Farm Industrial Est

Stockton on Tees

TS18 3TE

REGISTERED NUMBER:

07231274

AUDITORS:

Anderson Barrowcliff Limited

Statutory Auditors

Chartered Accountants

3 Kingfisher Court

Bowesfield Park

Stockton on Tees

TS18 3EX

CURRENT ASSETS

Stocks

4

284,472

1,298,755

Debtors

5

522,138

644,639

Cash at bank

1,090,045

981,440

1,896,655

2,924,834

CREDITORS

Amounts falling due within one year

6

940,264

1,237,419

NET CURRENT ASSETS

956,391

1,687,415

TOTAL ASSETS LESS CURRENT LIABILITIES

956,391

1,687,415

PROVISIONS FOR LIABILITIES

-

20,000

NET ASSETS

956,391

1,667,415

CAPITAL AND RESERVES

Called up share capital

7

1

1

Retained earnings

956,390

1,667,414

SHAREHOLDERS' FUNDS

956,391

1,667,415

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 August 2026 and were signed on its behalf by:

AS Field - Director

1.	STATUTORY INFORMATION

Dibbin Estates & Equipment 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 financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

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.

Significant judgements and estimates

In the application of the Company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis.

Turnover

Turnover represents the sale of land, plant and equipment excluding value added tax.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Tax

Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. 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.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date that are expected to apply to the reversal of timing differences.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Debtors and creditors receivable/payable within one year

Debtors and creditors with no stated interest rate and receivable or payable are recorded at transaction price. Any losses arising from impairment are recognised in the income statement in other administrative expenses.

3.	EMPLOYEES AND DIRECTORS

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

4.

STOCKS

2025

2024

£

£

Plant and equipment

284,472

288,159

Land for resale

-

1,010,596

284,472

1,298,755

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

-

16,559

Amounts owed by group undertakings

275,942

75,942

Deferred tax asset

-

320,000

Corporation tax debtor

86,200

-

VAT

1,165

-

Prepayments

158,831

232,138

522,138

644,639

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

VAT

-

2,761

Other creditors

934,264

934,073

Amounts due to related parties

-

237,675

Accrued expenses

6,000

62,910

940,264

1,237,419

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1

Ordinary

£1

1

1

8.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Andrew Dewing FCCA, FCA (Senior Statutory Auditor)

for and on behalf of Anderson Barrowcliff Limited

9.	RELATED PARTY DISCLOSURES

During the year the company undertook transactions with various related parties, and/or provided or received funds to assist or to be assisted with working capital requirements as detailed below:

Group companies

2025

2024

£

£

Loans provided in the year by Dibbin Estates & Equipment Limited to group companies

200,000

-

Total amount owed to/(by) Dibbin Estates & Equipment Limited at the year end from group companies.

275,942

(53,906

)

The loans are free of interest and repayable on demand.

10.	ULTIMATE HOLDING COMPANY

The ultimate holding company is Newfuturevest II LLC an entity incorporated in the United States of America. It's registered office is 17A Marlen Drive, Trenton, New Jersey, 08691, United States of America.