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Registered number: 15995567
DUTCO BRUNTSFIELD HOLDING LIMITED
FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE PERIOD ENDED 31 DECEMBER 2025
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DUTCO BRUNTSFIELD HOLDING LIMITED
REGISTERED NUMBER: 15995567
STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2025
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Debtors: amounts falling due within one year
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Creditors: amounts falling due within one year
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Total assets less current liabilities
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Creditors: amounts falling due after more than one year
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The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.
The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.
The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
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Nelson McCallum Gibb
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Page 1
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DUTCO BRUNTSFIELD HOLDING LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2025
Dutco Bruntsfield Holding Limited is a private company limited by shares and incorporated in England and Wales. The Company's registered number is 15995567 and registered office is 1 Park Row, Leeds, United Kingdom, LS1 5AB.
The Company was incorporated on 03 October 2024.
2.Accounting policies
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Basis of preparation of financial statements
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The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
The following principal accounting policies have been applied:
The financial statements cover the 15 month period from the Company's date of incorporation of 3 October 2024 to 31 December 2025.
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Exemption from preparing consolidated financial statements
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The Company, and the Group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and Group are considered eligible for the exemption to prepare consolidated accounts.
The Company made a loss of £472,722 for the year ended 31 December 2025 and had a net asset
position of £6,527,279.
The directors have considered whether Dutco Bruntsfield Holdings Limited has adequate resources to continue in operational existence and meet its liabilities as they fall due for a period of at least twelve months from the date of approval of the financial statements. Upon review of the trading and cashflow forecasts for the 12 months from the signing date of these financial statements and the continued support from its ultimate parent undertaking Dutco International Holdings Limited confirming its intention to provide additional financial support to the Company if required, the directors have concluded that the Company has sufficient resources available to meet its liabilities as they fall due.
Consequently, the directors are confident that the Company will have sufficient funds to continue to meet its liabilities as they fall due for at least 12 months from the date of approval of the financial statements and have prepared the financial statements on a going concern basis.
Revenue comprises management fees charged to related parties for the provision of management and administrative services. Revenue is recognised over time as the services are provided and is measured at the fair value of the consideration receivable net of VAT.
Page 2
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DUTCO BRUNTSFIELD HOLDING LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2025
2.Accounting policies (continued)
Interest income is recognised in profit or loss using the effective interest method.
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.
The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.
Investments in subsidiaries are measured at cost less accumulated impairment.
Short-term debtors are measured at transaction price, less any impairment.
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Cash and cash equivalents
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Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
Short-term creditors are measured at the transaction price.
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the Company's Statement of Financial Position when the Company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Page 3
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DUTCO BRUNTSFIELD HOLDING LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2025
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Judgments in applying accounting policies and key sources of estimation uncertainty
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In the application of the Company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
Critical judgements
The following judgements (apart from those involving estimates) have had the most significant effect on amounts recognised in the financial statements.
Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment. If an impairment loss is identified, this is recognised immediately in the profit and loss account and the value of the investments is reduced accordingly.
Recoverability of debtors
Intercompany receivables are recognised to the extent that they are judged recoverable. Director reviews are performed to estimate the level of reserves required for irrecoverable debt, considering counterparty credit worthiness, current economic trends and changes in payment terms. Provisions are made specifically against invoices where recoverability is uncertain.
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The Company has no employees other than the directors, who did not receive any remuneration.
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Investments in subsidiary companies
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Page 4
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DUTCO BRUNTSFIELD HOLDING LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2025
6.Debtors (continued)
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Amounts owed by group undertakings
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Cash and cash equivalents
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Creditors: Amounts falling due within one year
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Other taxation and social security
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Creditors: Amounts falling due after more than one year
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The bank loans is made up of two facilities with Natwest Bank.
Facility A loan is repayable by 19 quartely instalments of £75,000, plus interest. Interest is payable quarterly. Repayment of principal amount commences 27 months after the initial drawdown date, with the final payment due on the final repayment date being 84 months from the initial drawdown date.
Facility B is repayable in full on the final repayment date being 84 months from the initial drawdown date.
Interest on both facilities is charged at a variable rate of 2% per annum above the Bank of England base rate. Where base rate is below zero, it will be deemed to be zero. Debt issue cost of £98,425 has been netted off against the loan.
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Page 5
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DUTCO BRUNTSFIELD HOLDING LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2025
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Analysis of the maturity of loans is given below:
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Amounts falling due 2-5 years
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Amounts falling due after more than 5 years
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Page 6
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DUTCO BRUNTSFIELD HOLDING LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2025
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Allotted, called up and fully paid
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7,000,001 Ordinary shares of £1 each
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Upon incorporation, 7,000,001 ordinary shares were issued with a nominal value of £1.
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Related party transactions
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The Company has taken advantage of exemption, under the terms of Section 33.1A 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.
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The Company's immediate parent undertaking is Dutco UK Holding Limited following the entire issued share capital of the Company being acquired by Dutco UK Holding Limited in the year.
The smallest and largest group in which the results of the Company are consolidated is that headed by Dubai Transport Co LLC, a company incorporated in United Arab Emirates. and the Company's ultimate parent undertaking. A full listing of companies within the group are disclosed within the consolidated financial statements of Dubai Transport Co LLC and its subsidiaries, which are available from their registered office address at P.O Box 233, Dutco House, Port Saeed, Dubai, United Arab Emirates.
The Company's ultimate controlling party is deemed to be Dubai Transport Co LLC.
The auditors' report on the financial statements for the period ended 31 December 2025 was unqualified.
The audit report was signed on 2 October 2026 by Jessica Edwards (Senior Statutory Auditor) on behalf of HaysMac LLP.
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