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REGISTERED NUMBER: 09108039 (England and Wales)















DAO INVESTMENTS LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MAY 2025






DAO INVESTMENTS LIMITED (REGISTERED NUMBER: 09108039)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MAY 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


DAO INVESTMENTS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST MAY 2025







DIRECTOR: D A Oates





SECRETARY:





REGISTERED OFFICE: 59 Glebe Road
Sheffield
South Yorkshire
S10 1FB





REGISTERED NUMBER: 09108039 (England and Wales)





ACCOUNTANTS: Ian R Collins & Co
The Bridge House
Mill Lane
Dronfield
Derbyshire
S18 2XL

DAO INVESTMENTS LIMITED (REGISTERED NUMBER: 09108039)

BALANCE SHEET
31ST MAY 2025

2025 2024
Notes £    £   
FIXED ASSETS
Tangible assets 4 561,751 445,746

CURRENT ASSETS
Debtors 5 699 2,033
Investments 6 61 89
Cash at bank 4,588 23,524
5,348 25,646
CREDITORS
Amounts falling due within one
year

7

(419,808

)

(360,901

)
NET CURRENT LIABILITIES (414,460 ) (335,255 )
TOTAL ASSETS LESS
CURRENT LIABILITIES

147,291

110,491

DAO INVESTMENTS LIMITED (REGISTERED NUMBER: 09108039)

BALANCE SHEET - continued
31ST MAY 2025

2025 2024
Notes £    £   
CAPITAL AND RESERVES
Called up share capital 1 1
Revaluation reserve 8 169,431 94,431
Other reserves (9,846 ) (9,817 )
Retained earnings (12,295 ) 25,876
SHAREHOLDERS' FUNDS 147,291 110,491

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st May 2025 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 18th August 2025 and were signed by:




D A Oates - Director


DAO INVESTMENTS LIMITED (REGISTERED NUMBER: 09108039)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MAY 2025

1. STATUTORY INFORMATION

DAO Investments 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

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.

DAO INVESTMENTS LIMITED (REGISTERED NUMBER: 09108039)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MAY 2025

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - NIL ) .

4. TANGIBLE FIXED ASSETS
Freehold
property
£   
COST OR VALUATION
At 1st June 2024 445,746
Additions 81,751
Revaluations 75,000
Impairments (40,746 )
At 31st May 2025 561,751
NET BOOK VALUE
At 31st May 2025 561,751
At 31st May 2024 445,746

Included in cost or valuation of land and buildings is freehold land of £ 160,239 (2024 - £ 160,239 ) which is not depreciated.

Cost or valuation at 31st May 2025 is represented by:

Freehold
property
£   
Valuation in 2023 94,431
Valuation in 2025 34,254
Cost 433,066
561,751

DAO INVESTMENTS LIMITED (REGISTERED NUMBER: 09108039)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MAY 2025

4. TANGIBLE FIXED ASSETS - continued

If freehold land and buildings had not been revalued they would have been included at the following historical cost:

2025 2024
£    £   
Cost 433,066 351,315

Value of land in freehold land and buildings 527,497 445,746

Freehold land and buildings were valued on an open market basis on 31st May 2025 by the Director .

5. DEBTORS: AMOUNTS FALLING DUE WITHIN
ONE YEAR
2025 2024
£    £   
Other debtors 699 2,033

6. CURRENT ASSET INVESTMENTS
2025 2024
£    £   
Listed investments 61 89

7. CREDITORS: AMOUNTS FALLING DUE WITHIN
ONE YEAR
2025 2024
£    £   
Trade creditors 2 (1 )
Taxation and social security 604 1,573
Other creditors 419,202 359,329
419,808 360,901

DAO INVESTMENTS LIMITED (REGISTERED NUMBER: 09108039)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MAY 2025

8. RESERVES
Revaluation
reserve
£   
At 1st June 2024 94,431
Reval of listed investments 75,000

At 31st May 2025 169,431

9. ULTIMATE CONTROLLING PARTY

The controlling party is D A Oates.