REGISTERED NUMBER: 01126237 (England and Wales)

Davidia Developments Ltd

Unaudited Financial Statements

for the Year Ended 30 April 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

N De La Hay Shorthouse

P C De La Hay Shorthouse

J De La Hay Shorthouse

Z N De La Hay Waterman

SECRETARY:

P C De La Hay Shorthouse

REGISTERED OFFICE:

120 Lawrence Road

Southsea

Hampshire

PO5 1NZ

REGISTERED NUMBER:

01126237 (England and Wales)

ACCOUNTANTS:

Barter Durgan

Chartered Accountants

10 Victoria Road South

Southsea

Hampshire

PO5 2DA

FIXED ASSETS

Tangible assets

4

193,500

193,500

Investments

5

14,157

33,957

207,657

227,457

CURRENT ASSETS

Cash at bank

18,621

12,492

CREDITORS

Amounts falling due within one year

6

765

3,401

NET CURRENT ASSETS

17,856

9,091

TOTAL ASSETS LESS CURRENT LIABILITIES

225,513

236,548

CAPITAL AND RESERVES

Called up share capital

20,000

20,000

Retained earnings

205,513

216,548

SHAREHOLDERS' FUNDS

225,513

236,548

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 3 September 2026 and were signed on its behalf by:

N De La Hay Shorthouse - Director

1.	STATUTORY INFORMATION

Davidia Developments Ltd 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.

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 as modified by the revaluation of certain assets.

Tangible fixed assets

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

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Freehold

property

£

COST

At 1 May 2025

and 30 April 2026

193,500

NET BOOK VALUE

At 30 April 2026

193,500

At 30 April 2025

193,500

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 May 2025

33,957

Disposals

(19,800

)

At 30 April 2026

14,157

NET BOOK VALUE

At 30 April 2026

14,157

At 30 April 2025

33,957

Cost or valuation at 30 April 2026 is represented by:

Other

investments

£

Valuation in 2015

187,208

Valuation in 2016

(7,506

)

Valuation in 2017

7,826

Valuation in 2018

(17,810

)

Valuation in 2019

(17,888

)

Valuation in 2020

(31,857

)

Valuation in 2021

(9,445

)

Valuation in 2022

(27,339

)

Valuation in 2023

(16,400

)

Valuation in 2024

(15,143

)

51,646

**	TOTAL SHOWN ON CLIENT SCREEN - REVALUATION ANALYSIS - DOES NOT AGREE TO TOTAL OF FIXED ASSET 'COST' ACCOUNT HELD AT END OF YEAR IN RESPECT OF

UNLISTED INVESTMENTS

'COST' ACCOUNT TOTAL

Cost/valuation b/f

33,957

Disposals

(19,800

)

14,157

CLIENT SCREEN TOTAL

=

-

The company holds a 99 year investment bond which was started in 2003. The investment bond is valued annually by the portfolio manager, Clerical Medical, at current market value.

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Taxation

-

980

Directors' current accounts

141

141

Accrued expenses

624

2,280

765

3,401