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REGISTERED NUMBER: 12948106 (England and Wales)















DAYAN-DEMAYO LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2024






DAYAN-DEMAYO LIMITED (REGISTERED NUMBER: 12948106)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


DAYAN-DEMAYO LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 OCTOBER 2024







DIRECTORS: R Dayan
Ms T Demayo-Dayan





REGISTERED OFFICE: 2nd Floor, One Hobbs House
Harrovian Business Village
Bessborough Road
Harrow
Middlesex
HA1 3EX





REGISTERED NUMBER: 12948106 (England and Wales)





ACCOUNTANTS: Albury Associates Limited
2nd Floor, One Hobbs House,
Harrovian Business Village
Bessborough Road
Harrow
Middlesex
HA1 3EX

DAYAN-DEMAYO LIMITED (REGISTERED NUMBER: 12948106)

BALANCE SHEET
31 OCTOBER 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Investment property 4 276,000 259,480

CURRENT ASSETS
Debtors 5 144,235 121,220
Cash at bank 2,665 1,808
146,900 123,028
CREDITORS
Amounts falling due within one year 6 241,502 214,230
NET CURRENT LIABILITIES (94,602 ) (91,202 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

181,398

168,278

CREDITORS
Amounts falling due after more than one year 7 (176,343 ) (176,343 )

PROVISIONS FOR LIABILITIES (3,139 ) -
NET ASSETS/(LIABILITIES) 1,916 (8,065 )

CAPITAL AND RESERVES
Called up share capital 9 500 500
Revaluation reserve 10 13,381 -
Retained earnings 10 (11,965 ) (8,565 )
SHAREHOLDERS' FUNDS 1,916 (8,065 )

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2024 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.

DAYAN-DEMAYO LIMITED (REGISTERED NUMBER: 12948106)

BALANCE SHEET - continued
31 OCTOBER 2024


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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 July 2025 and were signed on its behalf by:





R Dayan - Director


DAYAN-DEMAYO LIMITED (REGISTERED NUMBER: 12948106)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024


1. STATUTORY INFORMATION

Dayan-Demayo Limited is a private company, limited by shares , registered in England and Wales. 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 as modified by the revaluation of certain assets.

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

Investment property
Although the Companies Act require the systematic annual depreciation of fixed assets, the director believe the policy of not providing depreciation is necessary in order for the financial statements to give a true and fair view, since the current value of properties, and changes to that value, are of primary importance rather a calculation of systematic annual depreciation.
Depreciation is only one of the many factors reflected in the annual valuation and the amount that might otherwise have been included cannot be separately identified or quantified.

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.

Going concern
The Financial Statements have been prepared on a going concern basis, as the directors have confirmed that funds will continue to be made available for the company to meet its day to day commitments for the foreseeable future. The financial statements do not include any adjustments that may result from the withdrawal of this support and the directors are of the opinion that the going concern basis is therefore appropriate to the preparation of these financial statements.

3. EMPLOYEES AND DIRECTORS

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

DAYAN-DEMAYO LIMITED (REGISTERED NUMBER: 12948106)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2024


4. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 November 2023 259,480
Revaluations 16,520
At 31 October 2024 276,000
NET BOOK VALUE
At 31 October 2024 276,000
At 31 October 2023 259,480

Fair value at 31 October 2024 is represented by:
£   
Valuation in 2024 16,520
Cost 259,480
276,000

Leasehold property was revalued at the year-end date to its fair value of £276,000 by the Directors, based on their online research. If the leasehold property was included in the balance sheet on an historical cost basis, then the carrying amount would be £259,480 (2023 - £259,480). The directors are of the opinion that, given the static nature of the property market in recent times, the difference between the fair value and the estimated fair value was not significant, therefore they have adopted the fair value based on their research.

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 144,235 121,220

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other creditors 241,502 214,230

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans 176,343 176,343

Amounts falling due in more than five years:

Repayable otherwise than by instalments
Bank loans more than 5 years 176,343 176,343

DAYAN-DEMAYO LIMITED (REGISTERED NUMBER: 12948106)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2024


8. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Other Loans 240,782 213,630

Other Loans are secured by way of a fixed charge over the individual investment properties to which they relate.

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 A Ordinary £1 100 100
100 B Ordinary £1 100 100
100 C Ordinary £1 100 100
100 D Ordinary £1 100 100
100 E Ordinary £1 100 100
500 500

All Shares rank Pari-Passu.

10. RESERVES
Retained Revaluation
earnings reserve Totals
£    £    £   

At 1 November 2023 (8,565 ) - (8,565 )
Deficit for the year (3,400 ) (3,400 )
Revaluation during the year - 13,381 13,381
At 31 October 2024 (11,965 ) 13,381 1,416

11. RELATED PARTY DISCLOSURES

At the balance sheet date, included within creditors is an amount due to the related party, Mr R Dayan of £240,782 (2023: £213,630). This amount is unsecured, interest free and repayable on demand.

12. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is R Dayan.