REGISTERED NUMBER: 07581736

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Darwin Property Investments Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

C J Darwin

R G Darwin

REGISTERED OFFICE:

Unit 32L

Bradley Hall Trading Estate

Bradley Lane

Standish

Lancashire

WN6 0XQ

REGISTERED NUMBER:

07581736

ACCOUNTANTS:

Ashford Rainham Limited

10-12 Upper Dicconson St

Wigan

Lancashire

WN1 2AD

FIXED ASSETS

Tangible assets

4

935,510

937,485

CURRENT ASSETS

Debtors

5

67,992

68,239

Cash at bank

122,829

9,829

190,821

78,068

CREDITORS

Amounts falling due within one year

6

120,571

20,407

NET CURRENT ASSETS

70,250

57,661

TOTAL ASSETS LESS CURRENT LIABILITIES

1,005,760

995,146

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,005,660

995,046

SHAREHOLDERS' FUNDS

1,005,760

995,146

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10 May 2026 and were signed on its behalf by:

C J Darwin - Director

R G Darwin - Director

1.	STATUTORY INFORMATION

Darwin Property Investments Limited is a private company, limited by shares , registered in Not specified/Other. 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.

Tangible fixed assets

Depreciation on the properties held has not been provided for within the accounts as the directors are of the opinion that the market value of the properties exceeds their original 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 January 2025

927,986

19,961

947,947

Additions

400

-

400

At 31 December 2025

928,386

19,961

948,347

DEPRECIATION

At 1 January 2025

-

10,462

10,462

Charge for year

-

2,375

2,375

At 31 December 2025

-

12,837

12,837

NET BOOK VALUE

At 31 December 2025

928,386

7,124

935,510

At 31 December 2024

927,986

9,499

937,485

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

475

350

Amounts owed by associates

63,267

63,267

Other debtors

4,250

4,622

67,992

68,239

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

(259

)

1,338

Amounts owed to associates

107,950

11,371

Taxation and social security

10,785

5,615

Other creditors

2,095

2,083

120,571

20,407

7.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

The debts are secured by means of a legal mortgage over the relevant property and by way of a fixed charge over the assets of the company.