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REGISTERED NUMBER: 07701261 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 January 2024

for

D. E. M. S. B Limited

D. E. M. S. B Limited (Registered number: 07701261)






Contents of the Financial Statements
for the Year Ended 31 January 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


D. E. M. S. B Limited

Company Information
for the Year Ended 31 January 2024







DIRECTOR: D E M Berry





REGISTERED OFFICE: 6 Buttercup Close
Hartlepool
TS26 0FE





REGISTERED NUMBER: 07701261 (England and Wales)






D. E. M. S. B Limited (Registered number: 07701261)

Balance Sheet
31 January 2024

31.1.24 31.1.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 3 5,685 7,218

CURRENT ASSETS
Debtors 4 32,053 92
Cash at bank 49,951 18,480
82,004 18,572
CREDITORS
Amounts falling due within one year 5 31,744 6,839
NET CURRENT ASSETS 50,260 11,733
TOTAL ASSETS LESS CURRENT
LIABILITIES

55,945

18,951

CREDITORS
Amounts falling due after more than one
year

6

8,617

13,317
NET ASSETS 47,328 5,634

CAPITAL AND RESERVES
Called up share capital 3 3
Retained earnings 47,325 5,631
SHAREHOLDERS' FUNDS 47,328 5,634

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2024 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 27 September 2024 and were signed by:





D E M Berry - Director


D. E. M. S. B Limited (Registered number: 07701261)

Notes to the Financial Statements
for the Year Ended 31 January 2024

1. 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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Land and buildings - 10% on cost
Plant and machinery etc - 20% 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 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.

2. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

D. E. M. S. B Limited (Registered number: 07701261)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2024

3. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 February 2023 7,084 19,319 26,403
Additions - 290 290
At 31 January 2024 7,084 19,609 26,693
DEPRECIATION
At 1 February 2023 4,956 14,229 19,185
Charge for year 708 1,115 1,823
At 31 January 2024 5,664 15,344 21,008
NET BOOK VALUE
At 31 January 2024 1,420 4,265 5,685
At 31 January 2023 2,128 5,090 7,218

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.24 31.1.23
£    £   
Trade debtors 11,400 -
Other debtors 20,653 92
32,053 92

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.24 31.1.23
£    £   
Bank loans and overdrafts 4,700 4,700
Taxation and social security 27,040 1,539
Other creditors 4 600
31,744 6,839

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.1.24 31.1.23
£    £   
Bank loans 8,617 13,317