| |
|
2026 |
|
2025 |
| |
|
£ |
£ |
|
£ |
£ |
| Fixed assets |
|
|
293,106 |
|
|
312,343 |
| Current assets |
|
5,634 |
|
|
6,428 |
|
| Creditors: amount falling due within one year |
|
(121,003) |
|
|
(125,426) |
|
|
Net current assets
|
|
|
(115,369)
|
|
|
(118,998)
|
|
Total assets less current liabilities
|
|
|
177,737 |
|
|
193,345 |
| Creditors: amount falling due after more than one year |
|
|
(211,201) |
|
|
(210,899) |
|
Net assets
|
|
|
(33,464) |
|
|
(17,554) |
| |
|
|
|
|
|
|
|
Capital and reserves
|
|
|
(33,464) |
|
|
(17,554) |
| |
NOTES TO THE ACCOUNTS
General Information
DJH Investments Ltd is a private company, limited by shares, registered in England and Wales, registration number 13172539, registration address 2a North Park Road , Bramhall , Stockport , Cheshire , SK7 3JR.
The presentation currency is £ sterling.
| 1. |
Accounting policies
Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 105 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention.
The financial statements are prepared in sterling which is the functional currency of the company.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
| Fixtures and Fittings |
25% Reducing Balance
|
Investment properties
Investment properties are properties held to earn rental income and/or for capital appreciation. Investment properties are initially recognised at cost, including costs directly attributable to their acquisition.
Subsequent to initial recognition, investment properties are measured at cost less accumulated depreciation and accumulated impairment losses. Land is not depreciated where it has an unlimited useful economic life. Buildings are depreciated over their estimated useful economic lives on a straight-line basis at 2% per annum.
The carrying values of investment properties are reviewed for indicators of impairment at each reporting date. Where the carrying amount of an asset exceeds its recoverable amount, an impairment loss is recognised in the profit and loss account.
Rental income from investment properties is recognised in the profit and loss account on an accruals basis in accordance with the terms of the relevant tenancy agreements. Property maintenance and other operating expenses are charged to the profit and loss account as incurred.
|
| 2. |
Tangible fixed assets
| Cost or valuation |
Fixtures and Fittings |
|
Investment properties |
|
Total |
| |
£ |
|
£ |
|
£ |
| At 01 March 2025 |
2,299 |
|
311,373 |
|
313,672 |
| Additions |
- |
|
- |
|
- |
| Disposals |
- |
|
- |
|
- |
| At 31 March 2026 |
2,299 |
|
311,373 |
|
313,672 |
| Depreciation |
| At 01 March 2025 |
1,329 |
|
- |
|
1,329 |
| Charge for period |
243 |
|
18,994 |
|
19,237 |
| On disposals |
- |
|
- |
|
- |
| At 31 March 2026 |
1,572 |
|
18,994 |
|
20,566 |
| Net book values |
| Closing balance as at 31 March 2026 |
727 |
|
292,379 |
|
293,106 |
| Opening balance as at 01 March 2025 |
970 |
|
311,373 |
|
312,343 |
|
| 3. |
Average number of employees Average number of employees during the period was 0 (2025 : 0). |
For the period ended 31 March 2026 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 accounts for the period in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the micro-entity provisions and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The income statement has not been delivered to the Registrar of Companies.
The members have agreed to the preparation of abridged accounts.
The financial statements were approved by the director on 27 October 2026 and were signed by: --------------------------------
Dylan Humphreys
Director |
1
|