D.C. HOLDINGS (UK) LTD


Directors	CORNES, David Robert Peter
	DAVIDSON, Timothy James
	HANKS, Lois


Registered Address	27 Buttermere Grove
	Beechwood
	Runcorn
	WA7 2RF


Registered Number	01675836 (England and Wales)

Statement of Financial Position
5 April 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		380,282		5,567
			380,282		5,567
Current assets
Cash at bank and on hand		404,184		369,986
		404,184		369,986
Creditors amounts falling due within one year	4	(450)		-
Net current assets (liabilities)			403,734		369,986
Total assets less current liabilities			784,016		375,553
Creditors amounts falling due after one year	5		(264,611)		(232,355)
Net assets			519,405		143,198
Capital and reserves
Called up share capital			1		1
Other reserves			582,000		207,001
Profit and loss account			(62,596)		(63,804)
Shareholders' funds			519,405		143,198

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 29 October 2026, and are signed on its behalf by:

CORNES, David Robert Peter
Director
Registered Company No. 01675836

D.C. HOLDINGS (UK) LTD

Notes to the Financial Statements
for the year ended 5 April 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Going concern
	After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Reducing balance (%)
	Plant and machinery	10
	Fixtures and fittings	10
	Vehicles	15
	Office Equipment	10

2.	Average number of employees


		2026		2025
	Average number of employees during the year	0		0

3.	Tangible fixed assets

	Land & buildings	Plant & machinery	Fixtures & fittings	Office Equipment	Total
	£	£	£	£	£
Cost or valuation
At 06 April 25	-	2,500	2,913	154	5,567
Additions	375,000	299	-	-	375,299
At 05 April 26	375,000	2,799	2,913	154	380,866
Depreciation and impairment
Charge for year	-	277	292	15	584
At 05 April 26	-	277	292	15	584
Net book value
At 05 April 26	375,000	2,522	2,621	139	380,282
At 05 April 25	-	2,500	2,913	154	5,567

4.	Creditors: amounts due within one year

	2026	2025
	£	£
Accrued liabilities and deferred income	450	-
Total	450	-

5.	Creditors: amounts due after one year

	2026	2025
	£	£
Other creditors	264,611	232,355
Total	264,611	232,355

6.	Related party transactions
	The company received a gift of properties from a director who is a shareholder. The properties were transfered to the company without consideration and without any obligation for the company to repay the director.The properties were recognised in the company's financial statements at their combined fair value of £375,000.