IRIS Accounts Production v26.2.0.496 Davies & Davies Estate Agents Ltd 09865269 Board of Directors 1.1.25 31.12.25 31.12.25 false true false false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 09865269 2024-12-31 09865269 2025-12-31 09865269 2025-01-01 2025-12-31 09865269 2023-12-31 09865269 2024-01-01 2024-12-31 09865269 2024-12-31 09865269 1 2025-01-01 2025-12-31 09865269 ns15:EnglandWales 2025-01-01 2025-12-31 09865269 ns14:PoundSterling 2025-01-01 2025-12-31 09865269 ns10:Director1 2025-01-01 2025-12-31 09865269 ns10:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 09865269 ns10:SmallEntities 2025-01-01 2025-12-31 09865269 ns10:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 09865269 ns10:SmallCompaniesRegimeForDirectorsReport 2025-01-01 2025-12-31 09865269 ns10:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 09865269 ns10:FullAccounts 2025-01-01 2025-12-31 09865269 1 2025-01-01 2025-12-31 09865269 ns10:Director2 2025-01-01 2025-12-31 09865269 ns10:Director3 2025-01-01 2025-12-31 09865269 ns10:Director4 2025-01-01 2025-12-31 09865269 ns10:Director5 2025-01-01 2025-12-31 09865269 ns10:RegisteredOffice 2025-01-01 2025-12-31 09865269 ns5:CurrentFinancialInstruments 2025-12-31 09865269 ns5:CurrentFinancialInstruments 2024-12-31 09865269 ns5:ShareCapital 2025-12-31 09865269 ns5:ShareCapital 2024-12-31 09865269 ns5:SharePremium 2025-12-31 09865269 ns5:SharePremium 2024-12-31 09865269 ns5:RetainedEarningsAccumulatedLosses 2025-12-31 09865269 ns5:RetainedEarningsAccumulatedLosses 2024-12-31 09865269 ns5:IntangibleAssetsOtherThanGoodwill 2025-01-01 2025-12-31 09865269 ns5:NetGoodwill 2024-12-31 09865269 ns5:NetGoodwill 2025-01-01 2025-12-31 09865269 ns5:NetGoodwill 2025-12-31 09865269 ns5:NetGoodwill 2024-12-31 09865269 ns5:PlantMachinery 2024-12-31 09865269 ns5:PlantMachinery 2025-01-01 2025-12-31 09865269 ns5:PlantMachinery 2025-12-31 09865269 ns5:PlantMachinery 2024-12-31 09865269 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-12-31 09865269 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-12-31 09865269 2 ns10:Director2 2024-12-31 09865269 2 ns10:Director2 2023-12-31 09865269 2 ns10:Director2 2025-01-01 2025-12-31 09865269 2 ns10:Director2 2024-01-01 2024-12-31 09865269 2 ns10:Director2 2025-12-31 09865269 2 ns10:Director2 2024-12-31 09865269 ns10:Director3 3 2024-12-31 09865269 ns10:Director3 3 2023-12-31 09865269 ns10:Director3 3 2025-01-01 2025-12-31 09865269 ns10:Director3 3 2024-01-01 2024-12-31 09865269 ns10:Director3 3 2025-12-31 09865269 ns10:Director3 3 2024-12-31 09865269 ns10:Director4 4 2024-12-31 09865269 ns10:Director4 4 2023-12-31 09865269 ns10:Director4 4 2025-01-01 2025-12-31 09865269 ns10:Director4 4 2024-01-01 2024-12-31 09865269 ns10:Director4 4 2025-12-31 09865269 ns10:Director4 4 2024-12-31

REGISTERED NUMBER: 09865269 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 DECEMBER 2025

FOR

DAVIES & DAVIES GROUP LTD

| DAVIES & DAVIES GROUP LTD (REGISTERED NUMBER: 09865269) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| DAVIES & DAVIES GROUP LTD |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

| DIRECTORS: | M D Davies

| C H Davies

| A M Reach

| M D Scales

| K J Fernandes

| REGISTERED OFFICE: | 85 Stroud Green Road

| London

| N4 3EG

| REGISTERED NUMBER: | 09865269 (England and Wales)

| ACCOUNTANTS: | Melinek Fine LLP

| Chartered Accountants

| First Floor, Winston House

| 349 Regents Park Road

| London

| N3 1DH

| DAVIES & DAVIES GROUP LTD (REGISTERED NUMBER: 09865269) |

BALANCE SHEET

31 DECEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 170,000 |  | 204,000 |  |

Tangible assets | 5 | 9,034 |  | 10,526 |  |

179,034 |  | 214,526 |  |

CURRENT ASSETS

Debtors | 6 | 61,533 |  | 71,203 |  |

Cash at bank | 155,379 |  | 233,777 |  |

216,912 |  | 304,980 |  |

CREDITORS

Amounts falling due within one year | 7 | 51,925 |  | 58,881 |  |

NET CURRENT ASSETS | 164,987 |  | 246,099 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 344,021 |  | 460,625 |  |

CAPITAL AND RESERVES

Called up share capital | 1,177 |  | 1,177 |  |

Share premium | 8 | - |  | 552,457 |  |

Profit and loss account | 8 | 342,844 |  | (93,009 | ) |

SHAREHOLDERS' FUNDS | 344,021 |  | 460,625 |  |

| DAVIES & DAVIES GROUP LTD (REGISTERED NUMBER: 09865269) |

BALANCE SHEET - continued

31 DECEMBER 2025

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 Profit and loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 July 2026 and were signed on its behalf by:

M D Davies - Director

| DAVIES & DAVIES GROUP LTD (REGISTERED NUMBER: 09865269) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| Davies & Davies Group Ltd 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.

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.

| Turnover

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

| Revenue from commissions on residential sales and lettings is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on completion of services; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| The intangible asset relates to Goodwill, being the amount paid in connection with the acquisition of a business in 2015. Goodwill is being amortised evenly over its estimated useful life of fifteen years.

| Tangible fixed assets

| Tangible assets are initially recorded at cost, and are subsequently stated at cost less and accumulated depreciation and impairment losses.

| Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

| An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

| Depreciation

| Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Land and buildings - over the period of the leasehold interests

| Plant and machinery etc. - 25% straight line

| If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

| DAVIES & DAVIES GROUP LTD (REGISTERED NUMBER: 09865269) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

| Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

| Debt instruments are subsequently measured at amortised cost unless they are classified as receivable within one year in which case they are measured at the undiscounted amount of the cash or other consideration expected to be received net of impairment.

| Financial liabilities that are classified as payable within one year are measured at the undiscounted amount of the cash or other consideration expected to be paid.

| Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset or settle the liability simultaneously.

| 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.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

| The company also contributes into a personal pension scheme in the name of one of the company's directors. Contributions to the scheme are charged to profit and loss account as incurred.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 11 (2024 - 10 ) .

| DAVIES & DAVIES GROUP LTD (REGISTERED NUMBER: 09865269) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 510,000 |  |

| AMORTISATION

| At 1 January 2025 | 306,000 |  |

| Charge for year | 34,000 |  |

| At 31 December 2025 | 340,000 |  |

| NET BOOK VALUE

| At 31 December 2025 | 170,000 |  |

| At 31 December 2024 | 204,000 |  |

5. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 January 2025 | 50,684 |  |

| Additions | 6,349 |  |

| At 31 December 2025 | 57,033 |  |

| DEPRECIATION

| At 1 January 2025 | 40,158 |  |

| Charge for year | 7,841 |  |

| At 31 December 2025 | 47,999 |  |

| NET BOOK VALUE

| At 31 December 2025 | 9,034 |  |

| At 31 December 2024 | 10,526 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 3,763 |  | 11,067 |  |

| Other debtors | 57,770 |  | 60,136 |  |

61,533 |  | 71,203 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Taxation and social security | 42,510 |  | 52,007 |  |

| Other creditors | 9,415 |  | 6,874 |  |

51,925 |  | 58,881 |  |

| DAVIES & DAVIES GROUP LTD (REGISTERED NUMBER: 09865269) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

8. | RESERVES

| On 13th August 2025, the Company completed a reduction of its share premium account under the provisions of the Companies Act 2006. An amount of £522,457.01 was transferred from the share premium account to retained earnings. The reduction became effective upon registration by Companies House and was undertaken to create distributable reserves.

9. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the years ended 31 December 2025 and 31 December 2024:

2025 | 2024 |

£ | £ |

| C H Davies

| Balance outstanding at start of year | 818 |  | 37,870 |  |

| Amounts repaid | (818 | ) | (37,870 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | - |  | 818 |  |

| A M Reach

| Balance outstanding at start of year | 818 |  | 37,870 |  |

| Amounts repaid | (818 | ) | (37,870 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 2,290 |  | 818 |  |

| M D Scales

| Balance outstanding at start of year | 818 |  | 37,870 |  |

| Amounts repaid | (818 | ) | (37,870 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | - |  | 818 |  |

| At the balance sheet date, a loan of £2,290 was outstanding to a director. The loan was interest-free and repayable on demand. The balance was repaid in full within nine months of the year end.