Dorema UK Limited Accounts Cover
Dorema UK Limited
Company No. 03440205
Directors' Report and Audited Accounts
31 August 2024
Dorema UK Limited Contents
Pages
Company Information
2
Directors' Report
3
Auditor's Report
4 to 7
Profit and Loss Account
8
Balance Sheet
9
Statement of Changes in Equity
10
Notes to the Accounts
11 to 15
Dorema UK Limited Company Information
Directors
M.B. Beekman
D.L. Butlin
N.A. Marneth
Sunshine Group BV
Registered Office
Pioneer Way
West Yorkshire
WF10 5QU
Auditor
Hansons
St Oswald House
St Oswald Street
Castleford
WF10 1DH
Dorema UK Limited Directors Report
The Directors present their report and the accounts for the year ended 31 August 2024.
Principal activities
The principal activity of the company during the year under review was sale of caravan awnings.
Directors
The Directors who served at any time during the year were as follows:
M.B. Beekman
D.L. Butlin
N.A. Marneth
Sunshine Group BV
Statement of directors' responsibilities
The Directors are responsible for preparing the Directors' report and the accounts in accordance with applicable law and regulations.
Company law requires the directors to prepare accounts for each financial year. Under that law the directors have elected to prepare the accounts 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 accounts 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 accounts, the directors are required to:
*
select suitable accounting policies and then apply them consistently;
*
make judgments and 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 show and explain the company's transactions and 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.
Statement of disclosure of information to auditor
So far as the directors are aware, there is no relevant audit information of which the company's auditors are unaware and each director has taken all the steps that he or she ought to have taken as a director in order to make himself or herself aware of any relevant information and to establish that the company's auditors are aware of that information.
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.
Signed on behalf of the board
N.A. Marneth
Director
17 July 2025
Dorema UK Limited Audit Report Unqualified
Independent Auditor's Report to the members of Dorema UK Limited
Opinion
We have audited the accounts of Dorema UK Limited (the 'company') for the year ended 31 August 2024 which comprise the Profit and Loss Account, the Balance Sheet, the Statement of Changes in Equity and the Notes to the Accounts, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).
In our opinion the accounts:
• give a true and fair view of the state of the company's affairs as at 31 August 2024 and of its profit
for the year then ended;
• have been properly prepared in accordance with United Kingdom Generally Accepted Accounting
Practice; and
• have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordance with applicable law and International Standards on Auditing (UK) (ISAs (UK). Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the accounts section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the accounts in the UK, including the FRC’s Ethical Standard, and the provisions available for small entities, in the circumstances set out in note 1 to the accounts, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
In auditing the accounts, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the accounts is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the accounts are authorised for issue.
Our responsibilities and the responsibillities of the directors with respect to going concern are described in the relevant sections of this report.
Other information
The other information comprises the information included in the annual report other than the accounts and our auditor’s report thereon. The directors are responsible for the other information. Our opinion on the accounts does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the accounts or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements , we are required to determine whether this gives rise to a material misstatement in the accounts themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
Opinion on other matters prescribed by the Companies Act 2006
In our opinion, based upon the work undertaken in the course of the audit:
• the information given in the directors' report for the financial year for which the accounts are
prepared is consistent with the accounts; and
• the directors' report has been prepared in accordance with applicable legal requirements.
Matters on which we are required to report by exception
In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the directors' report.
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:
• adequate accounting records have not been kept, or returns adequate for our audit have not been
received from branches not visited by us; or
• the accounts are not in agreement with the accounting records and returns; or
• certain disclosures of directors’ remuneration specified by law are not made; or
• we have not received all the information and explanations we require for our audit; or
• the directors were not entitled to prepare the accounts in accordance with the small companies
regime and take advantage of the small companies' exemptions in preparing the directors' report
and from the requirement to prepare a strategic report.
Responsibilities of directors
As explained more fully in the directors’ responsibilities statement found in the directors' report, the directors are responsible for the preparation of the accounts and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of accounts that are free from material misstatement, whether due to fraud or error.
In preparing the accounts, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.
Auditor's responsibilities for the audit of the accounts
Our objectives are to obtain reasonable assurance about whether the accounts as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these accounts.
The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
Our approach to identifying and assessing the risk of material misstatement in respect of irregularities,
including fraud and non-compliance with laws and regulations were as followed:
• Engagement partner ensured that the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non compliance with applicable laws and regulations.

• We identified the laws and regulation applicable to the company through discussions with directors
and management, and from our commercial knowledge of the sector in which the business operates.

• We focused on specific laws and regulations which we consider to have material effect on the financial statements or the operations of the company, including the companies act 2006, taxation legalisation, data protection, anti bribery, employment, environmental and health and safety.

• We assessed the extent of compliance with the laws and regulations mentioned above through
discussions with management and inspecting of legal correspondence.

• Identified laws and regulations were communicated with the audit team regularly and the team
remained alert to instances of non compliance during the audit.
We assessed the susceptibility of the company financial statements to material misstatement, including
obtaining an understanding of how fraud may occur by
• Considering the internal controls in place to mitigate the risk of fraud and non compliance with laws
and regulations.

• Making enquires to management as to where they consider there was a susceptibility to fraud, their
knowledge of actual, suspected or alleged fraud
To address the risk of fraud through management bias and override of controls we:
• Performance analytical procedures to identify any unusual or unexpected relationships.

• Assess whether judgements and assumptions made in determining the accounting estimates were
indicative of potential bias.

• Investigated rational behind significant and unusual transaction
Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities,
including those leading to a material misstatement in the financial statements or non-compliance with
regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation
A further description of our responsibilities for the audit of the accounts is located on the FRC's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.
Use of this report
This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.
Mark Upex BA FCA
Senior Statutory Auditor
For and on behalf of
Hansons
Chartered Accountants and Statutory Auditors
St Oswald House
St Oswald Street
Castleford
WF10 1DH
17 July 2025
Dorema UK Limited Profit and Loss Account
for the year ended 31 August 2024
2024
2023
£
£
Turnover
3,069,789
3,349,077
Cost of Sales
(2,146,461)
(2,458,753)
Gross profit
923,328
890,324
Distribution costs and selling expenses
(80,265)
(66,254)
Administrative expenses
(813,272)
(746,422)
Operating profit
29,79177,648
Interest payable and similar charges
(8,531)
(4,189)
Profit on ordinary activities before taxation
21,26073,459
Taxation
(14,758)
(25,367)
Profit for the financial year after taxation
6,50248,092
Dorema UK Limited Balance Sheet
at
31 August 2024
Company No.
03440205
Notes
2024
2023
£
£
Fixed assets
Tangible assets
4
11,90316,929
11,903
16,929
Current assets
Stocks
5
769,872
800,363
Debtors
6
291,790
256,346
Cash at bank and in hand
3,759
56,765
1,065,421
1,113,474
Creditors: Amount falling due within one year
7
(766,578)
(826,159)
Net current assets
298,843
287,315
Total assets less current liabilities
310,746
304,244
Net assets
310,746
304,244
Capital and reserves
Called up share capital
11
Profit and loss account
11
310,745304,243
Total equity
310,746304,244
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
Approved by the board on 17 July 2025 and signed on its behalf by:
N.A. Marneth
Director
17 July 2025
Dorema UK Limited Statement of Changes in Equity
for the year ended 31 August 2024
Share Capital
Retained earnings
Total equity
£
£
£
At 1 September 2022
1
256,151
256,152
Profit for the period
48,092
48,092
At 31 August 2023 and 1 September 2023
1
304,243304,244
Profit for the period
6,502
6,502
At 31 August 2024
1
310,745310,746
Dorema UK Limited Notes to the Accounts
for the year ended 31 August 2024
1
General information
Dorema UK Limited is a private company limited by shares and incorporated in England and Wales.
Its registered number is: 03440205
Its registered office is:
Pioneer Way
West Yorkshire
WF10 5QU
The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2
Accounting policies
Turnover
Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.
Tangible fixed assets and depreciation
Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.
Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:
Motor vehicles
25% Reducing Balance
Furniture, fittings and equipment
33% Straight Line
Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.
Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.

When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of inventories recognised as an expense in the period in which the reversal occurs.

Work in progress is reflected in the accounts on a contract by contract basis by recording revenue and related costs as contract activity progresses.
Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.
Trade and other 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.
Foreign currencies
The functional and presentational currency of the company is Sterling. The accounts are rounded to the nearest pound.
Transactions in currencies, other than the functional currency of the Company, are recorded at the rate of exchange on the date the transaction occurred. Monetary items denominated in other currencies are translated at the rate prevailing at the end of the reporting period. All differences are taken to the profit and loss account. Non-monetary items that are measured at historic cost in a foreign currency are not retranslated.
Leased assets
Where the company enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.

Leases which do not transfer substantially all the risks and rewards of ownership to the Company are classified as operating leases.

Assets held under finance leases are initially recognised as assets of the Company at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately in profit or loss, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the Company's policy on borrowing costs (see the accounting policy above).

Assets held under finance leases are depreciated in the same way as owned assets.

Operating lease payments are recognised as an expense on a straight-line basis over the lease term.

In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.
Defined contribution pensions
The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations.
The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.
Provisions
Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the balance sheet.
3
Employees
2024
2023
Number
Number
The average monthly number of employees (including directors) during the year was:
109
4
Tangible fixed assets
Land and buildings
Motor vehicles
Fixtures, fittings and equipment
Total
£
£
£
£
Cost or revaluation
At 1 September 2023
86,10721,41862,487170,012
Additions
--5,4765,476
At 31 August 2024
86,10721,41867,963175,488
Depreciation
At 1 September 2023
86,10721,41845,558153,083
Charge for the year
--10,50210,502
At 31 August 2024
86,10721,41856,060163,585
Net book values
At 31 August 2024
--11,90311,903
At 31 August 2023
-
-
16,929
16,929
5
Stocks
2024
2023
£
£
Finished goods
769,872800,363
769,872800,363
6
Debtors
2024
2023
£
£
Trade debtors
193,819165,928
Prepayments and accrued income
97,971
90,418
291,790256,346
7
Creditors:
amounts falling due within one year
2024
2023
£
£
Trade creditors
363,567
248,545
Taxes and social security
198,585
544,460
Other creditors
182,796
15,539
Accruals and deferred income
21,63017,615
766,578826,159
8
Creditors: secured liabilities
2024
2023
£
£
The aggregate amount of secured liabilities included within creditors
182,796
-
There is a floating charge covering all the property or undertaking of the company.
9
Commitments
Total commitments under non-cancellable operating leases
2024
2023
£
£
Less than 1 year
134,003
119,221
Between 2 - 5 years
404,273
376,778
Greater than 5 years
28,000
112,000
566,276607,999
10
Share Capital
1 Ordinary Shares, fully called up and paid
11
Reserves
Profit and loss account - includes all current and prior period retained profits and losses.
12
Related party disclosures
Transactions with related parties
Parent Company
The name of the parent of the smallest group for which consolidated financial statements are drawn up of which this entity is a member:
Sunshine Group BV
The parent's registered office address is:
Havenstraat 43
7005AG
Doetinchen
Netherlands
Dorema UK Limited0344020531 August 202401 September 2023false17 July 202517 July 2025BTCSoftware AP Solution 2025 12.1.0112.1.01034402052023-09-012024-08-31034402052024-08-3103440205bus:Director12023-09-012024-08-3103440205bus:Director22023-09-012024-08-3103440205bus:Director32023-09-012024-08-3103440205bus:Director42023-09-012024-08-3103440205bus:RegisteredOffice2023-09-012024-08-31034402052022-09-012023-08-31034402052023-08-3103440205core:WithinOneYear2024-08-3103440205core:WithinOneYear2023-08-3103440205core:ShareCapital2024-08-3103440205core:ShareCapital2023-08-3103440205core:RetainedEarningsAccumulatedLosses2024-08-3103440205core:RetainedEarningsAccumulatedLosses2023-08-3103440205core:RetainedEarningsAccumulatedLosses2022-09-012023-08-3103440205core:ShareCapital2023-09-0103440205core:RetainedEarningsAccumulatedLosses2023-09-01034402052023-09-0103440205core:RetainedEarningsAccumulatedLosses2023-09-012024-08-3103440205countries:UnitedKingdom2023-09-012024-08-3103440205core:MotorVehicles2023-09-012024-08-3103440205core:FurnitureFittingsToolsEquipment2023-09-012024-08-3103440205core:LandBuildings2023-09-0103440205core:MotorVehicles2023-09-0103440205core:FurnitureFittingsToolsEquipment2023-09-0103440205core:LandBuildings2023-09-012024-08-3103440205core:LandBuildings2024-08-3103440205core:MotorVehicles2024-08-3103440205core:FurnitureFittingsToolsEquipment2024-08-3103440205core:Secured2024-08-3103440205core:Secured2023-08-3103440205bus:SmallEntities2023-09-012024-08-3103440205bus:FullAccounts2023-09-012024-08-3103440205bus:Audited2023-09-012024-08-3103440205bus:PrivateLimitedCompanyLtd2023-09-012024-08-31iso4217:GBPxbrli:pure