DAVIDSON ESTATES LTD

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 08319752

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		99,326		61,681
Investments	5		506,557		402,680

			605,883		464,361
CURRENT ASSETS
Debtors	6	392,250		342,933
Cash at bank and in hand		46,706		-

		438,956		342,933
Creditors: Amounts Falling Due Within One Year	7	(367,355 )		(276,340 )

NET CURRENT ASSETS (LIABILITIES)			71,601		66,593

TOTAL ASSETS LESS CURRENT LIABILITIES			677,484		530,954

Creditors: Amounts Falling Due After More Than One Year	8		(760,918 )		(581,421 )

NET LIABILITIES			(83,434 )		(50,467 )

CAPITAL AND RESERVES
Called up share capital	10		100		100
Profit and Loss Account			(83,534 )		(50,567 )

SHAREHOLDERS' FUNDS			(83,434)		(50,467)

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DAVIDSON ESTATES LTD

Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Ben Davidson

Director

07/08/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

DAVIDSON ESTATES LTD is a private company, limited by shares, incorporated in England & Wales, registered number 08319752 . The registered office is 22 Harborne Road, Edgbaston, Birmingham, B15 3AA.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles	20% on straight line basis
Fixtures & Fittings	25% on straight line basis
Computer Equipment	25% on straight line basis

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 18 (2024: 19)

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DAVIDSON ESTATES LTD

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

4. Tangible Assets

	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 January 2025	56,625	41,877	4,720	103,222
Additions	-	63,123	3,290	66,413

As at 31 December 2025	56,625	105,000	8,010	169,635

Depreciation
As at 1 January 2025	4,719	36,514	308	41,541
Provided during the period	11,325	16,041	1,402	28,768

As at 31 December 2025	16,044	52,555	1,710	70,309

Net Book Value
As at 31 December 2025	40,581	52,445	6,300	99,326

As at 1 January 2025	51,906	5,363	4,412	61,681

5. Investments

	Unlisted
	£
Cost or Valuation
As at 1 January 2025	402,680
Additions	103,877

As at 31 December 2025	506,557

Provision
As at 1 January 2025	-

As at 31 December 2025	-

Net Book Value
As at 31 December 2025	506,557

As at 1 January 2025	402,680

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	7,071	2,313
Other debtors	385,179	340,620

	392,250	342,933

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DAVIDSON ESTATES LTD

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	47,270	96,171
Bank loans and overdrafts	23,380	15,898
Other creditors	1,427	2,051
Taxation and social security	295,278	162,220

	367,355	276,340

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	47,651	57,214
Bank loans	713,267	524,207

	760,918	581,421

9. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Later than one year and not later than five years	47,651	57,214

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

11. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 January 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 December 2025
	£	£	£	£	£
Mr Ben Davidson	140,191	105,830	-	-	246,021

The above loan is unsecured, interest free and repayable on demand.

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