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REGISTERED NUMBER: 09020968 (England and Wales)







Unaudited Financial Statements

for the Year Ended 31 May 2023

for

Dearbois Limited

Dearbois Limited (Registered number: 09020968)






Contents of the Financial Statements
for the Year Ended 31 May 2023




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


Dearbois Limited

Company Information
for the Year Ended 31 May 2023







DIRECTOR: N L Ralls





REGISTERED OFFICE: 12 Fratton Road
Portsmouth
Hampshire
PO1 5BX





REGISTERED NUMBER: 09020968 (England and Wales)





ACCOUNTANTS: Geoffrey N Barnes
Chartered Accountants
12 Fratton Road
Portsmouth
Hampshire
PO1 5BX

Dearbois Limited (Registered number: 09020968)

Statement of Financial Position
31 May 2023

2023 2022
Notes £    £   
FIXED ASSETS
Property, plant and equipment 4 316,730 338,764

CURRENT ASSETS
Debtors 5 90,078 90,078

CREDITORS
Amounts falling due within one year 6 (246,780 ) (246,779 )
NET CURRENT LIABILITIES (156,702 ) (156,701 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

160,028

182,063

CREDITORS
Amounts falling due after more than one
year

7

821,526

821,526

CAPITAL AND RESERVES
Called up share capital 9 20 20
Retained earnings 10 (661,518 ) (639,483 )
SHAREHOLDERS' FUNDS (661,498 ) (639,463 )
160,028 182,063

Dearbois Limited (Registered number: 09020968)

Statement of Financial Position - continued
31 May 2023


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 9 October 2023 and were signed by:





N L Ralls - Director


Dearbois Limited (Registered number: 09020968)

Notes to the Financial Statements
for the Year Ended 31 May 2023

1. STATUTORY INFORMATION

Dearbois 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Short leasehold - 5% on reducing balance
Plant and machinery - 20% on reducing balance
Fixtures and fittings - 15% on reducing balance
Computer equipment - 25% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3. EMPLOYEES INCLUDING DIRECTORS

The average number of employees during the year was NIL (2022 - NIL).

Dearbois Limited (Registered number: 09020968)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2023

4. PROPERTY, PLANT AND EQUIPMENT
Fixtures
Short Plant and and Computer
leasehold machinery fittings equipment Totals
£    £    £    £    £   
COST
At 1 June 2022
and 31 May 2023 423,990 77,128 81,566 924 583,608
DEPRECIATION
At 1 June 2022 127,908 60,792 55,334 810 244,844
Charge for year 14,804 3,267 3,935 28 22,034
At 31 May 2023 142,712 64,059 59,269 838 266,878
NET BOOK VALUE
At 31 May 2023 281,278 13,069 22,297 86 316,730
At 31 May 2022 296,082 16,336 26,232 114 338,764

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 24,180 24,180
Amounts owed by associates 20,769 20,769
Rent deposit 30,023 30,023
Prepayments 15,106 15,106
90,078 90,078

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts (see note 8) 53,380 53,380
Trade creditors 77,555 77,554
Social security and other taxes 32,983 32,983
VAT 43,915 43,915
Other creditors 29,454 29,454
Directors' current accounts 6,603 6,603
Accrued expenses 2,890 2,890
246,780 246,779

Dearbois Limited (Registered number: 09020968)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2023

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Directors' loan accounts 821,526 821,526

8. LOANS

An analysis of the maturity of loans is given below:

2023 2022
£    £   
Amounts falling due within one year or on demand:
Bank overdrafts 53,380 53,380

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
20 Ordinary £1.00 20 20

10. RESERVES
Retained
earnings
£   

At 1 June 2022 (639,483 )
Deficit for the year (22,035 )
At 31 May 2023 (661,518 )