DB 50 Limited iXBRL

Company Registration Number: 15012743

DB 50 Limited

Unaudited Financial Statements

for the financial year ended 31 July 2026

DB 50 Limited

DIRECTOR AND OTHER INFORMATION


Director	David Bodley


Company Registration Number	15012743


Registered Office	8-10 Gatley Road
	Cheadle
	Cheshire
	SK8 1PY


Business Address	3 Darley Avenue
	Stockport
	Cheshire
	SK8 4PQ


Accountants	Langers MN Limited
	Chartered Certified Accountants
	8-10 Gatley Road
	Cheadle
	Cheshire
	SK8 1PY

DB 50 Limited

Company Registration Number: 15012743

STATEMENT OF FINANCIAL POSITION

as at 31 July 2026

		2026	2025
	Notes	£	£

Non-Current Assets

Property, plant and equipment

22,295

29,908

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Current Assets

Debtors

6,784

19,487

Cash and cash equivalents

4,956

2,220

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11,740

21,707

─────────

Creditors: amounts falling due within one year

(34,032)

(45,374)

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Net Current Liabilities

(22,292)

(23,667)

─────────

Total Assets less Current Liabilities

6,241

═════════

Capital and Reserves

Called up share capital	1	1
Retained earnings	2	6,240
	─────────	─────────
Equity attributable to owners of the company	3	6,241
	═════════	═════════

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 company has taken advantage of the exemption under section 444 not to file the Income Statement and Director's Report.

For the financial year ended 31 July 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Director and authorised for issue on 3 November 2026



________________________________
David Bodley
Director

DB 50 Limited

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 July 2026

General Information

DB 50 Limited is a company limited by shares incorporated and registered in England. The registered number of the company is 15012743. The registered office of the company is 8-10 Gatley Road, Cheadle, Cheshire, SK8 1PY. The nature of the company's operations and its principal activities are set out in the Director's Report. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

Summary of Significant Accounting Policies

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.

Statement of compliance

The financial statements of the company for the financial year ended 31 July 2026 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.

Turnover

Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.

Property, plant and equipment and depreciation

Property, plant and equipment are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of property, plant and equipment, less their estimated residual value, over their expected useful lives as follows:

Fixtures, fittings and equipment

25% Straight line

Motor vehicles

25% Reducing balance

The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Taxation and deferred taxation

Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Statement of Financial Position date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements.

Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Statement of Financial Position date.

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised as a liability when approved by the shareholders at an Annual General Meeting.

Ordinary share capital

The ordinary share capital of the company is presented as equity.

Employees

The average monthly number of employees, including director, during the financial year was 1, (2025 - 1).

2026

2025

Number

Number

Director

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4.	Property, plant and equipment
		Fixtures,	Motor	Total
		fittings and	vehicles
		equipment
		£	£	£
	Cost
	At 1 August 2025	1,947	38,000	39,947
		─────────	─────────	─────────

	At 31 July 2026	1,947	38,000	39,947
		─────────	─────────	─────────
	Depreciation
	At 1 August 2025	539	9,500	10,039
	Charge for the financial year	488	7,125	7,613
		─────────	─────────	─────────
	At 31 July 2026	1,027	16,625	17,652
		─────────	─────────	─────────
	Net book value
	At 31 July 2026	920	21,375	22,295
		═════════	═════════	═════════
	At 31 July 2025	1,408	28,500	29,908
		═════════	═════════	═════════


5.	Debtors	2026	2025
		£	£

	Trade debtors	5,135	18,875
	Director's current account	843	-
	Prepayments and accrued income	806	612
		─────────	─────────
		6,784	19,487
		═════════	═════════


6.	Creditors	2026	2025
	Amounts falling due within one year	£	£

	Taxation	32,780	30,987
	Director's current account	-	13,372
	Accruals	1,252	1,015
		─────────	─────────
		34,032	45,374
		═════════	═════════

Capital commitments

The company had no material capital commitments at the financial year-ended 31 July 2026.

Related party transactions

At 31 July 2026 the director owed £843 to the company (2025: company owed director £13,372). No interest has been charged to the company in respect of this loan which is repayable on demand and classified in debtors due within one year.

Events After the End of the Reporting Period

There have been no significant events affecting the company since the financial year-end.