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Registered number: 04150739










DUNE HOLDINGS LIMITED










FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 27 JANUARY 2024

 
DUNE HOLDINGS LIMITED


BALANCE SHEET
AS AT 27 JANUARY 2024

27 January
28 January
2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 3 
1,331,084
1,325,334

  
1,331,084
1,325,334

Creditors: amounts falling due within one year
 4 
(1,523,646)
(1,439,142)

Net current liabilities
  
 
 
(192,562)
 
 
(113,808)

Total assets less current liabilities
  
(192,562)
(113,808)

Net liabilities
  
(192,562)
(113,808)


Capital and reserves
  

Called up share capital 
  
223
223

Share premium account
  
1,378,963
1,378,963

Other reserves
  
741,436
741,436

Profit and loss account
  
(2,313,184)
(2,234,430)

Equity attributable to owners of the parent Company
  
(192,562)
(113,808)


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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




Daniel Rubin
Director

Date: 25 July 2024

The notes on pages 2 to 4 form part of these financial statements.

Page 1

 
DUNE HOLDINGS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 27 JANUARY 2024

1.


General Information

Dune Holdings Limited is a company limited by shares and incorporated in England and Wales.  The registered office and principal trading address is 4th Floor, The White Building, 11 Evesham Street, London, W11 4AJ.

2.Accounting Policies

 
2.1

Basis of preparation of accounting policies

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The Company has not prepared group accounts as it is exempt from the requirement to do so by section 400 of the Companies Act 2006 as it is a subsidiary undertaking of Dune Topco Limited, a company incorporated in England and Wales, and is included in the consolidated accounts of that company which are available to the public and may be obtained from 4th Floor, The White Building, 11 Evesham Street, London, W11 4AJ.

  
2.2

Foreign currency translation

Transactions in foreign currencies are translated at the system rate at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the balance sheet date are retranslated to the functional currency at the foreign exchange rate ruling at that date. Non-monetary assets and liabilities that are measured in terms of historical cost in a foreign currency are translated using the exchange rate at the date of the transaction. 

  
2.3

Basic financial instruments

Trade and other debtors / creditors
Trade and other debtors are recognised initially at transaction price less attributable transaction costs. Trade and other creditors are recognised initially at transaction price plus attributable transaction costs. Subsequent to initial recognition they are measured at amortised cost using the effective interest method, less any impairment losses in the case of trade debtors.  If the arrangement constitutes a financing transaction, for example if payment is deferred beyond normal business terms, then it is measured at the present value of future payments discounted at a market rate of instrument for a similar debt instrument.
Cash and cash equivalents
Cash and cash equivalents comprise cash balances and bank overdrafts that are repayable on demand.  Bank overdrafts form an integral part of the Company's cash management.

 
2.4

Exceptional items

Exceptional items are transactions that fall within the ordinary activities of the Company but are presented separately due to their size or incidence.

Page 2

 
DUNE HOLDINGS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 27 JANUARY 2024

2.Accounting Policies (CONTINUED)

 
2.5

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of Comprehensive Income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.

 
2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.7

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

  
2.8

Judgements and key sources of estimation uncertainty

The directors consider there to be no significant areas of judgements or key sources of estimation uncertainty.

Page 3

 
DUNE HOLDINGS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 27 JANUARY 2024

3.


Debtors

27 January
28 January
2024
2023
£
£


Amounts owed by group undertakings
1,325,220
1,325,220

Prepayments and accrued income
5,864
114

1,331,084
1,325,334



4.


Creditors: amounts falling due within one year

27 January
28 January
2024
2023
£
£

Amounts owed to group undertakings
1,515,746
1,428,806

Accruals and deferred income
7,900
10,336

1,523,646
1,439,142



5.


Employees

The company had an average monthly number of employees (including directors) of 4 (2023: 5) during the period. 


6.


Control

At period end the immediate parent undertaking is Dune Topco Limited, a company registered in England and Wales and the ultimate controlling parties are Daniel and Anne Rubin, directors.
The largest group in which the results of the Company are consolidated is that headed by Dune Topco Limited. The consolidated financial statements of the group are available to the public and may be obtained from 4th Floor, The White Building, 11 Evesham Street London, W11 4AJ.


7.


Auditors' information

The auditors' report on the financial statements for the period ended 27 January 2024 was unqualified.

The audit report was signed on 25 July 2024 by Shilen Manek ACA, FCCA (Senior Statutory Auditor) on behalf of Sumer Auditco Limited.

Page 4