REGISTERED NUMBER: 10573083 (England and Wales)

Durotan Holdings Limited

Unaudited Financial Statements

for the Year Ended 31st March 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

to

6

DIRECTORS:

C Cooke

D Williams

SECRETARY:

Miss R Palmer

REGISTERED OFFICE:

West House

West Street

Buckingham

Buckinghamshire

MK18 1HE

REGISTERED NUMBER:

10573083 (England and Wales)

ACCOUNTANTS:

Cheney & Co

310 Wellingborough Road

Northampton

NN1 4EP

FIXED ASSETS

Tangible assets

5

1,757

347

Investments

6

5,542,933

5,542,933

5,544,690

5,543,280

CURRENT ASSETS

Debtors

7

-

7,672

Cash at bank and in hand

29,596

14,461

29,596

22,133

CREDITORS

Amounts falling due within one year

8

3,482

359,473

NET CURRENT ASSETS/(LIABILITIES)

26,114

(337,340

)

TOTAL ASSETS LESS CURRENT LIABILITIES

5,570,804

5,205,940

CREDITORS

Amounts falling due after more than one year

9

3,218,310

3,154,827

NET ASSETS

2,352,494

2,051,113

CAPITAL AND RESERVES

Called up share capital

11

100

100

Retained earnings

2,352,394

2,051,013

SHAREHOLDERS' FUNDS

2,352,494

2,051,113

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2026 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26th August 2026 and were signed on its behalf by:

C Cooke - Director

1.	STATUTORY INFORMATION

Durotan Holdings 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 presentation currency of the financial statements is the Pound Sterling (£).

The principal activity of the company in the year under review was that of a holding company.

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

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

Turnover

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment

-

33% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 3 ) .

5.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1st April 2025

3,792

Additions

2,636

At 31st March 2026

6,428

DEPRECIATION

At 1st April 2025

3,445

Charge for year

1,226

At 31st March 2026

4,671

NET BOOK VALUE

At 31st March 2026

1,757

At 31st March 2025

347

6.	FIXED ASSET INVESTMENTS

2026

2025

£

£

Shares in group undertakings

5,540,503

5,540,503

Other investments not loans

2,430

2,430

5,542,933

5,542,933

Additional information is as follows:

Shares in

group

undertaking

£

COST

At 1st April 2025

and 31st March 2026

5,540,503

NET BOOK VALUE

At 31st March 2026

5,540,503

At 31st March 2025

5,540,503

Investments (neither listed nor unlisted) were as follows:

2026

2025

£

£

Wine investment

2,430

2,430

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Amounts owed by group undertakings

-

4,600

Other debtors

-

3,072

-

7,672

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Amounts owed to group undertakings

2,792

158,134

Taxation and social security

256

905

Other creditors

434

200,434

3,482

359,473

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Other creditors

3,218,310

3,154,827

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Other loans more 5yrs non-inst

1,529,442

1,612,500

10.

LOANS

An analysis of the maturity of loans is given below:

2026

2025

£

£

Amounts falling due within one year or on demand:

Other loans

-

200,000

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Other loans more 5yrs non-inst

1,529,442

1,612,500

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

60

Ordinary A

£1

60

60

40

Ordinary B

£1

40

40

100

100

12.	CONTINGENT LIABILITIES

There were no contingent liabilities at 31st March 2026 or 31st March 2025.

13.	CAPITAL COMMITMENTS

There were no capital commitments at 31st March 2026 or 31st March 2025.

14.	OTHER FINANCIAL COMMITMENTS

The company has granted a debenture which secures all the Company's obligations payable under loan

notes.

15.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31st March 2026 and 31st March 2025:

2026

2025

£

£

C Cooke

Balance outstanding at start of year

(434

)

(1,514

)

Amounts advanced

434

38,220

Amounts repaid

-

(37,140

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

(434

)