0 false false false false false false false false false false true false false false false false false No description of principal activity 2024-12-13 Sage Accounts Production Advanced 2025 - FRS102_2025 850,447 850,447 850,447 xbrli:pure xbrli:shares iso4217:GBP 16133961 2024-12-13 2025-12-31 16133961 2025-12-31 16133961 2024-12-12 16133961 bus:OrdinaryShareClass1 2024-12-13 2025-12-31 16133961 bus:Director1 2024-12-13 2025-12-31 16133961 core:WithinOneYear 2025-12-31 16133961 core:AfterOneYear 2025-12-31 16133961 core:ShareCapital 2025-12-31 16133961 core:RetainedEarningsAccumulatedLosses 2025-12-31 16133961 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2025-12-31 16133961 core:CostValuation core:Non-currentFinancialInstruments 2025-12-31 16133961 core:Non-currentFinancialInstruments 2025-12-31 16133961 bus:SmallEntities 2024-12-13 2025-12-31 16133961 bus:AuditExemptWithAccountantsReport 2024-12-13 2025-12-31 16133961 bus:SmallCompaniesRegimeForAccounts 2024-12-13 2025-12-31 16133961 bus:PrivateLimitedCompanyLtd 2024-12-13 2025-12-31 16133961 bus:FullAccounts 2024-12-13 2025-12-31 16133961 bus:OrdinaryShareClass1 2025-12-31
COMPANY REGISTRATION NUMBER: 16133961
DB90 PROP LTD
FILLETED UNAUDITED FINANCIAL STATEMENTS
31 December 2025
DB90 PROP LTD
FINANCIAL STATEMENTS
PERIOD FROM 13 DECEMBER 2024 TO 31 DECEMBER 2025
CONTENTS
PAGE
Statement of financial position
1
Notes to the financial statements
3
DB90 PROP LTD
STATEMENT OF FINANCIAL POSITION
31 December 2025
31 Dec 25
Note
£
FIXED ASSETS
Investments
4
850,447
CURRENT ASSETS
Debtors
5
156,523
Cash at bank and in hand
4,495
-----------
161,018
CREDITORS: amounts falling due within one year
6
486,855
-----------
NET CURRENT LIABILITIES
325,837
-----------
TOTAL ASSETS LESS CURRENT LIABILITIES
524,610
CREDITORS: amounts falling due after more than one year
7
537,539
-----------
NET LIABILITIES
( 12,929)
-----------
DB90 PROP LTD
STATEMENT OF FINANCIAL POSITION (continued)
31 December 2025
31 Dec 25
Note
£
CAPITAL AND RESERVES
Called up share capital
8
100
Profit and loss account
( 13,029)
---------
SHAREHOLDERS DEFICIT
( 12,929)
---------
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
For the period ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 10 September 2026 , and are signed on behalf of the board by:
Mr D Bennett
Director
Company registration number: 16133961
DB90 PROP LTD
NOTES TO THE FINANCIAL STATEMENTS
PERIOD FROM 13 DECEMBER 2024 TO 31 DECEMBER 2025
1. GENERAL INFORMATION
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Armthorpe Road, Doncaster, South Yorkshire, DN2 5PU, England.
2. STATEMENT OF COMPLIANCE
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. ACCOUNTING POLICIES
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
The continuation of the company's activities is dependent on the continuing financial support of the director, bank and other creditors. The director has confirmed that in their opinion, this financial support will continue and therefore the financial statements have been prepared on the going concern basis.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. There are not considered to be any judgements or accounting estimates or assumptions that have a significant impact on the financial statements.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Investments
Investment property is initially recorded at cost, which includes purchase price and any directly attributable expenditure.
Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss.
Financial instruments
The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
4. INVESTMENTS
Investment property
£
Cost
At 13 December 2024
–
Additions
850,447
-----------
At 31 December 2025
850,447
-----------
Impairment
At 13 December 2024 and 31 December 2025
–
-----------
Carrying amount
At 31 December 2025
850,447
-----------
The property was purchased on 31 July 2025. In the director's opinion there was no material change in value at the year end.
5. DEBTORS
31 Dec 25
£
Other debtors
156,523
-----------
6. CREDITORS: amounts falling due within one year
31 Dec 25
£
Bank loans and overdrafts
176,053
Amounts owed to undertakings in which the company has a participating interest
155,428
Accruals and deferred income
1,400
Director loan accounts
147,974
Other creditors
6,000
-----------
486,855
-----------
The following liabilities disclosed under creditors falling due within one year are secured by the company:
2025
£
Bank Loan
176,053
-----------
7. CREDITORS: amounts falling due after more than one year
31 Dec 25
£
Bank loans and overdrafts
537,539
-----------
The following liabilities disclosed under creditors falling due after more than one year are secured by the company:
2025
£
Bank Loan
537,539
-----------
Included within creditors: amounts falling due after more than one year is an amount of £462,702 in respect of liabilities payable or repayable by instalments which fall due for payment after more than five years from the reporting date.
8. CALLED UP SHARE CAPITAL
Issued, called up and fully paid
31 Dec 25
No.
£
Ordinary shares of £ 1 each
100
100
-----
-----
100 shares of £1 each were issued on the date of incorporation.
9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES
The directors loan account was in credit throughout the year. The loan is repayable on demand and no interest is charged.