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Company Registration No. 12145815 (England and Wales)
DB CAPITOL LIMITED Unaudited accounts for the year ended 31 August 2025
DB CAPITOL LIMITED Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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DB CAPITOL LIMITED Company Information for the year ended 31 August 2025
Director
Warjinder Singh KHAMBA
Company Number
12145815 (England and Wales)
Registered Office
17 Castle Gate Nottingham Nottinghamshire NG1 7AQ England
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DB CAPITOL LIMITED Statement of financial position as at 31 August 2025
2025
2024
Notes
£
£
Fixed assets
Investment property
4
1,935,146
1,777,646
Current assets
Debtors
5
640,111
610,770
Cash at bank and in hand
3
18
640,114
610,788
Creditors: amounts falling due within one year
6
(105,409)
(120,422)
Net current assets
534,705
490,366
Total assets less current liabilities
2,469,851
2,268,012
Creditors: amounts falling due after more than one year
7
(1,401,960)
(1,354,160)
Provisions for liabilities
Deferred tax
8
(282,740)
(246,490)
Net assets
785,151
667,362
Capital and reserves
Called up share capital
9
1
1
Profit and loss account
785,150
667,361
Shareholders' funds
785,151
667,362
For the year ending 31 August 2025 the company was entitled to exemption from audit 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 26 August 2026 and were signed on its behalf by
Warjinder Singh KHAMBA Director Company Registration No. 12145815
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DB CAPITOL LIMITED Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
DB CAPITOL LIMITED is a private company, limited by shares, registered in England and Wales, registration number 12145815. The registered office is 17 Castle Gate, Nottingham, Nottinghamshire, NG1 7AQ, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in ÃÂ£ sterling.
Investment property
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
4
Investment property
2025
£
Fair value at 1 September 2024
1,777,646
Additions
12,500
Net gain from fair value adjustments
145,000
At 31 August 2025
1,935,146
5
Debtors
2025
2024
£
£
Amounts falling due after more than one year
640,111
610,770
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DB CAPITOL LIMITED Notes to the Accounts for the year ended 31 August 2025
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
92,859
100,718
Trade creditors
9,647
16,900
Taxes and social security
2,628
2,479
Accruals
275
325
105,409
120,422
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
1,237,611
1,103,083
Other creditors
164,349
251,077
1,401,960
1,354,160
8
Deferred taxation
2025
2024
£
£
Revaluation of investment property
282,740
246,490
2025
2024
£
£
Provision at start of year
246,490
246,490
Charged to the profit and loss account
36,250
-
Provision at end of year
282,740
246,490
9
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1
1
10
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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