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Registered Number: 04966565
England and Wales

 

 

 

DAVORA LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 01 December 2023

End date: 30 November 2024
Director Rajeev Arora
Registered Number 04966565
Registered Office 135 Heaton Moor Road
Stockport
SK4 4HY
Accountants Houghtons
Chartered Certified Accountants
3 Buckingham Road West
Heaton Moor
Stockport
SK4 4AZ
1
Director's report and financial statements
The director presents his/her/their annual report and the financial statements for the year ended 30 November 2024
Director
The director who served the company throughout the year was as follows:
Rajeev Arora
Statement of director's responsibilities
The directors are responsible for preparing the directors report and the financial statements in accordance with applicable law and regulation.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to
  • select suitable accounting policies and then apply them consistently
  • make judgments and accounting estimates that are reasonable and prudent
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business

The directors are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

On behalf of the board.


----------------------------------
Rajeev Arora
Director

Date approved: 23 March 2025
2
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Intangible fixed assets 3 47,400    63,200 
Tangible fixed assets 4 4,660    3,741 
52,060    66,941 
Current assets      
Stocks 5 42,947    62,043 
Debtors 6 20,661    9,883 
Cash at bank and in hand 49,404    31,007 
113,012    102,933 
Creditors: amount falling due within one year 7 (70,743)   (99,253)
Net current assets 42,269    3,680 
 
Total assets less current liabilities 94,329    70,621 
Creditors: amount falling due after more than one year 8 (6,348)   (28,368)
Net assets 87,981    42,253 
 

Capital and reserves
     
Called up share capital 9 97    97 
Profit and loss account 87,884    42,156 
Shareholders' funds 87,981    42,253 
 


For the year ended 30 November 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the director on 23 March 2025 and were signed by:


-------------------------------
Rajeev Arora
Director
3
  Equity share capital   Retained Earnings   Total
£ £ £
At 01 December 2022 97  11,628  11,725 
Profit for the year 30,528  30,528 
Total comprehensive income for the year 30,528  30,528 
Total investments by and distributions to owners
At 30 November 2023 97  42,156  42,253 
At 01 December 2023 97  42,156  42,253 
Profit for the year 45,728  45,728 
Total comprehensive income for the year 45,728  45,728 
Total investments by and distributions to owners
At 30 November 2024 97  87,884  87,981 
4
General Information
Davora Limited is a private company, limited by shares, registered in England and Wales, registration number 04966565, registration address 135 Heaton Moor Road, Stockport, SK4 4HY.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Going concern basis
The Director confirms his ongoing support for the company for the foreseeable future and therefore the accounts have been prepared on a going concern basis.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 5 years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 20% Straight Line
Fixtures and Fittings 33% Straight Line
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees


Average number of employees during the year was 4 (2023 : 5).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 December 2023 79,000    79,000 
Additions  
Disposals  
At 30 November 2024 79,000    79,000 
Amortisation
At 01 December 2023 15,800    15,800 
Charge for year 15,800    15,800 
On disposals  
At 30 November 2024 31,600    31,600 
Net book values
At 30 November 2024 47,400    47,400 
At 30 November 2023 63,200    63,200 


4.

Tangible fixed assets

Cost or valuation Plant and Machinery   Fixtures and Fittings   Total
  £   £   £
At 01 December 2023 1,178    63,781    64,959 
Additions   5,751    5,751 
Disposals    
At 30 November 2024 1,178    69,532    70,710 
Depreciation
At 01 December 2023 707    60,511    61,218 
Charge for year 236    4,596    4,832 
On disposals    
At 30 November 2024 943    65,107    66,050 
Net book values
Closing balance as at 30 November 2024 235    4,425    4,660 
Opening balance as at 01 December 2023 471    3,270    3,741 


5.

Stocks

2024
£
  2023
£
Finished Goods 42,947    62,043 
42,947    62,043 

6.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 19,068    8,002 
Prepayments & Accrued Income 1,593    1,881 
20,661    9,883 

7.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 11,382    15,910 
Bank Loans & Overdrafts 9,520    9,520 
Corporation Tax 14,885    6,068 
PAYE & Social Security 1,378    299 
Accrued Expenses 2,509    2,269 
Other Creditors 15,233    37,415 
Pension scheme 274    114 
Wages & Salaries Control Account  
Directors' Current Accounts 4,770    19,378 
VAT 10,792    8,280 
70,743    99,253 

8.

Creditors: amount falling due after more than one year

2024
£
  2023
£
Bank Loans & Overdrafts 6,348    15,868 
Other Creditors   12,500 
6,348    28,368 

9.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
97 Ordinary shares of £1.00 each 97    97 
97    97 

10.

Transactions with Directors

During the year dividends of £0 (2023 : £0) were paid to the directors.  There is an amount of £4,770 (2023 - £19,378) owing to the director at the year end.  
11.

Controlling Party

In the opinion of the director the ultimate controlling party of the company is Mr R Arora by virtue of his majority shareholding.
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