REGISTERED NUMBER: 00415292 (England and Wales)

BRITISH DANUBIAN TRADE DEVELOPMENT

COMPANY LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

30 SEPTEMBER 2025

Page

Company information

1

Balance sheet

2

Notes to the financial statements

4

Chartered accountants' report

7

DIRECTORS:

S A J Carew Deverell

J M Deverell

REGISTERED OFFICE:

3rd Floor, Imperial House

21 - 25 North Street

Bromley

Kent

BR1 1SD

REGISTERED NUMBER:

00415292 (England and Wales)

ACCOUNTANTS:

Berringers LLP

Chartered Accountants

3rd Floor, Imperial House

21 - 25 North Street

Bromley

Kent

BR1 1SD

FIXED ASSETS

Tangible assets

4

1,798

2,398

Investments

5

1,363,511

1,180,261

1,365,309

1,182,659

CURRENT ASSETS

Debtors

6

12,780,150

12,786,049

Cash at bank and in hand

31,443

19,797

12,811,593

12,805,846

CREDITORS

Amounts falling due within one year

7

73,671

35,295

NET CURRENT ASSETS

12,737,922

12,770,551

TOTAL ASSETS LESS CURRENT LIABILITIES

14,103,231

13,953,210

CAPITAL AND RESERVES

Called up share capital

410

410

Retained earnings

14,102,821

13,952,800

SHAREHOLDERS' FUNDS

14,103,231

13,953,210

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 Statement of income and retained earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 September 2026 and were signed on its behalf by:

S A J Carew Deverell - Director

1.	STATUTORY INFORMATION

British Danubian Trade Development Company 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.

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.

Preparation of consolidated financial statements

The financial statements contain information about British Danubian Trade Development Company Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Income

Income generated is credited to the profit and loss account in respect of the periods to which it relates.

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

-

25% on reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Pension costs and other post-retirement benefits

The company contributes to one of the director's personal pension schemes.

Fixed asset investments

The listed investments have been included in the accounts at market value.

The unlisted investment has been recorded at initial cost less a share of the annual losses of Nineteen Sixteen LLP.

The breakdown of the above can be found in note 7 in the accounts.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - 2 ).

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 October 2024

and 30 September 2025

5,114

DEPRECIATION

At 1 October 2024

2,716

Charge for year

600

At 30 September 2025

3,316

NET BOOK VALUE

At 30 September 2025

1,798

At 30 September 2024

2,398

5.	FIXED ASSET INVESTMENTS

Shares in

group

Listed

undertakings

investments

Totals

£

£

£

COST OR VALUATION

At 1 October 2024

300

1,179,961

1,180,261

Additions

-

150,000

150,000

Disposals

-

(150,000

)

(150,000

)

Revaluations

-

183,250

183,250

At 30 September 2025

300

1,363,211

1,363,511

NET BOOK VALUE

At 30 September 2025

300

1,363,211

1,363,511

At 30 September 2024

300

1,179,961

1,180,261

Cost or valuation at 30 September 2025 is represented by:

Shares in

group

Listed

undertakings

investments

Totals

£

£

£

Valuation in 2019

-

45,286

45,286

Valuation in 2020

-

42,844

42,844

Valuation in 2021

-

47,676

47,676

Valuation in 2022

-

(49,890

)

(49,890

)

Valuation in 2023

-

(592

)

(592

)

Valuation in 2024

-

16,766

16,766

Valuation in 2025

-

194,284

194,284

Cost

300

1,066,837

1,067,137

300

1,363,211

1,363,511

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by group undertakings

12,586,826

12,704,618

Other debtors

48,783

-

Directors' current accounts

144,541

81,431

12,780,150

12,786,049

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation

57,453

18,935

Other creditors

907

1,049

Accruals and deferred income

15,311

15,311

73,671

35,295

8.	RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

9.	ULTIMATE CONTROLLING PARTY

The controlling party is S A J Carew Deverell.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance sheet. Readers are cautioned that the Income statement and certain other primary statements and the Report of the directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of British Danubian Trade Development Company Limited for the year ended 30 September 2025 which comprise the Statement of income and retained earnings, Balance sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of British Danubian Trade Development Company Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of British Danubian Trade Development Company Limited and state those matters that we have agreed to state to the Board of Directors of British Danubian Trade Development Company Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than British Danubian Trade Development Company Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that British Danubian Trade Development Company Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of British Danubian Trade Development Company Limited. You consider that British Danubian Trade Development Company Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of British Danubian Trade Development Company Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Berringers LLP

Chartered Accountants

3rd Floor, Imperial House

21 - 25 North Street

Bromley

Kent

BR1 1SD

16 September 2026