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REGISTERED NUMBER: 06040841















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

DULAI INVESTMENTS LIMITED

DULAI INVESTMENTS LIMITED (REGISTERED NUMBER: 06040841)






CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 31 December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Report of the Accountants 7

DULAI INVESTMENTS LIMITED

COMPANY INFORMATION
for the year ended 31 December 2023







DIRECTORS: H S Dulai
K S Dulai
S S Dulai





SECRETARY: S S Dulai





REGISTERED OFFICE: 4 Europa Way
Harwich
Essex
CO12 4PT





REGISTERED NUMBER: 06040841






DULAI INVESTMENTS LIMITED (REGISTERED NUMBER: 06040841)

BALANCE SHEET
31 December 2023

31/12/23 31/12/22
Notes £    £    £    £   
FIXED ASSETS
Investments 4 122,119 122,119

CURRENT ASSETS
Debtors 5 638,116 407,755
Cash at bank 5,120 14,921
643,236 422,676
CREDITORS
Amounts falling due within one year 6 384,558 212,838
NET CURRENT ASSETS 258,678 209,838
TOTAL ASSETS LESS CURRENT LIABILITIES 380,797 331,957

CREDITORS
Amounts falling due after more than one
year

7

18,333

28,333
NET ASSETS 362,464 303,624

CAPITAL AND RESERVES
Called up share capital 100 100
Capital redemption reserve 9,000 9,000
Retained earnings 353,364 294,524
362,464 303,624

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

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

The directors acknowledge their 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.

DULAI INVESTMENTS LIMITED (REGISTERED NUMBER: 06040841)

BALANCE SHEET - continued
31 December 2023


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 Board of Directors and authorised for issue on 4 March 2024 and were signed on its behalf by:





H S Dulai - Director


DULAI INVESTMENTS LIMITED (REGISTERED NUMBER: 06040841)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 December 2023

1. STATUTORY INFORMATION

Dulai Investments Limited is a private company, limited by shares , registered in Not specified/Other. 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.

Investments in subsidiaries
Details of the company's subsidiaries as at 31 December 2021 are as follows:

Name Country of Nature of business Class of shares % held
incorporation Direct Investment

Vital srl Romania property investment Ordinary 100%

Modern UK packaging Ordinary 95%
Packaging Ltd

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 balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 AND DIRECTORS

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

DULAI INVESTMENTS LIMITED (REGISTERED NUMBER: 06040841)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 December 2023

4. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 January 2023
and 31 December 2023 122,119
NET BOOK VALUE
At 31 December 2023 122,119
At 31 December 2022 122,119

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/12/23 31/12/22
£    £   
Amounts owed by group undertakings 638,116 407,755

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/12/23 31/12/22
£    £   
Bank loans and overdrafts 10,000 10,000
Trade creditors 2,787 1
Amounts owed to group undertakings 370,387 12,176
Taxation and social security 884 2,794
Other creditors 500 187,867
384,558 212,838

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31/12/23 31/12/22
£    £   
Bank loans 18,333 28,333

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits from directors subsisted during the years ended 31 December 2023 and 31 December 2022:

31/12/23 31/12/22
£    £   
S S Dulai
Balance outstanding at start of year (112,944 ) (95,357 )
Amounts repaid 112,944 (17,587 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - (112,944 )

DULAI INVESTMENTS LIMITED (REGISTERED NUMBER: 06040841)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 December 2023

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES - continued

H S Dulai
Balance outstanding at start of year (30,593 ) (18,935 )
Amounts repaid 30,593 (11,658 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - (30,593 )

9. RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of 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.

DULAI INVESTMENTS LIMITED

REPORT OF THE ACCOUNTANTS TO THE DIRECTORS OF
DULAI INVESTMENTS LIMITED

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 December 2023 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.








Date: .............................................