REGISTERED NUMBER: 10300733 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

David Navin Holdings Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Ms R J Cuthbert

Ms C L Cuthbert

REGISTERED OFFICE:

2 Station View

Bramhall Moor Lane

Hazel Grove

Stockport

Cheshire

SK7 5ER

REGISTERED NUMBER:

10300733 (England and Wales)

ACCOUNTANTS:

IN Accountancy Limited

2 Station View

Bramhall Moor Lane

Hazel Grove

Stockport

Cheshire

SK7 5ER

FIXED ASSETS

Investment property

4

4,832,500

4,830,000

CURRENT ASSETS

Debtors

5

2,644,596

1,412,277

Cash at bank

50,465

1,020,464

2,695,061

2,432,741

CREDITORS

Amounts falling due within one year

6

72,323

14,455

NET CURRENT ASSETS

2,622,738

2,418,286

TOTAL ASSETS LESS CURRENT LIABILITIES

7,455,238

7,248,286

PROVISIONS FOR LIABILITIES

623,157

622,532

NET ASSETS

6,832,081

6,625,754

CAPITAL AND RESERVES

Called up share capital

50

50

Retained earnings

6,832,031

6,625,704

SHAREHOLDERS' FUNDS

6,832,081

6,625,754

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 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 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 1 September 2026 and were signed on its behalf by:

Ms R J Cuthbert - Director

1.	STATUTORY INFORMATION

David Navin 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.

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.

The financial statements are prepared in sterling which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

Turnover

Turnover represents rental income for the year excluding Value Added Tax together with premiums received from tenants. Amounts invoiced in advance relating to the next accounting period are included in accruals as deferred income.

Acquisitions and disposals of properties are recognised on the date of exchange of contracts for the purchase or sale, provided there is certainty at the balance sheet date that completion will take place. If completion is subject to a contingent event the purchase or sale is recognised on the date that the contingent event occurred.

Investment property

Investment properties are revalued at the accounting date and the aggregate surplus or temporary deficit is recognised in the profit and loss account.

Deferred taxation is provided on these gains at the rate expected to apply when the property is sold. No depreciation or amortisation is provided. Any permanent diminutions in value below cost are charged to the profit and loss account.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 2 (2025 - 2 ) .

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

4,830,000

Revaluations

2,500

At 31 March 2026

4,832,500

NET BOOK VALUE

At 31 March 2026

4,832,500

At 31 March 2025

4,830,000

The investment property portfolio was revalued by Jones Lang LaSalle (JLL), at the balance sheet date.

5.

DEBTORS

31.3.26

31.3.25

£

£

Amounts falling due within one year:

Trade debtors

1,548

5,029

Amounts owed by group undertakings

-

1,406,270

Other debtors

1,778

978

3,326

1,412,277

Amounts falling due after more than one year:

Amounts owed by group undertakings

2,641,270

-

Aggregate amounts

2,644,596

1,412,277

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

137

389

Taxation and social security

67,986

9,962

Other creditors

4,200

4,104

72,323

14,455

7.	RELATED PARTY DISCLOSURES

DGD Investments Limited

As at the financial year end the company was owed £2,641,270 (2025: £1,406,270) by DGD Investments

Limited.

8.	ULTIMATE CONTROLLING PARTY

The company is under joint control of the directors R J Cuthbert and C L Cuthbert via their shareholding in the parent company DGD Investments Limited.