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
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
DB CAPITOL LIMITED
Statement of financial position
as at 31 August 2025
Investment property
1,935,146
1,777,646
Cash at bank and in hand
3
18
Creditors: amounts falling due within one year
(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
(1,401,960)
(1,354,160)
Provisions for liabilities
Deferred tax
(282,740)
(246,490)
Net assets
785,151
667,362
Called up share capital
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
DB CAPITOL LIMITED
Notes to the Accounts
for the year ended 31 August 2025
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in ã sterling.
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 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 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.
Fair value at 1 September 2024
1,777,646
Net gain from fair value adjustments
145,000
At 31 August 2025
1,935,146
Amounts falling due after more than one year
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
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
8
Deferred taxation
2025
2024
Revaluation of investment property
282,740
246,490
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
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).