Registered number
13756771
Deuba Ltd
Accounts
31 December 2024

Deuba Ltd
|  |  | CONTENTS
|  |  |  | Page
Company Information | 3
Director's report | 4-5
Independent Auditor's Report | 6-10
Statement of Income and Retained Earnings | 11
Balance Sheet | 12
Notes to the Financial Statements | 13-16

Deuba Ltd
|  |  | COMPANY INFORMATION
Director | Marius Friedrich
Registered number | 13756771
Registered office | 44 Lady Aylesford Avenue
|  |  |  |  | Stanmore,
|  |  |  |  | Middlesex HA7 4FH
Independent auditors | Lubbock Fine LLP
|  |  |  |  | Chartered Accountants & Independent Auditors
|  |  |  |  | Patenoster House
|  |  |  |  | 65 St Paul's Churchyard
|  |  |  |  | London
|  |  |  |  | EC4M 8AB

Deuba Ltd
Registered number: | 13756771
Director's report and financial statements
For the year ended 31 December 2024
The director presents its report and the financial statements for the year ended 31 December 2024.
Director
The director who served during the year and since the year end was:
Marius Friedrich
Director’s responsibilities statement

The director is responsible for preparing the Director’s Report and the financial statements in accordance with applicable law and regulations.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Under company law the director 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 director is required to:
· select suitable accounting policies for the Company's financial statements and then apply them consistently;
· make judgments and accounting estimates that are reasonable and prudent;
· state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
· prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company will continue in business.
The director is responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and to 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.

Disclosure of information to auditors

The director at the time when this Director's Report is approved has confirmed that:
· so far as the director is aware, there is no relevant audit information of which the Company's
| auditors are unaware and
· the director has taken all the steps that ought to have been taken as a director in order to be
| aware of any relevant audit
information and to establish that the Company's auditors are aware of that information.

Auditors
The auditors, Lubbock Fine LLP, will be proposed for reappointment in accordance with section 485 of the Companies Act 2006.
Small companies note
In preparing this report, the director has taken advantage of the small companies exemptions provided by section 415A of the Companies Act 2006.
This report was approved by the board and signed on its behalf.
…………………………………..
M Friedrich
Director
Date: | 03/09/2025
| …......................

Deuba Ltd
Registered number: 13756771
Independent Auditor's Report to the Members of Deuba Ltd
For the year ended 31 December 2024
Opinion
We have audited the financial statements of Deuba Ltd (the “Company”) for the year ended 31 December 2024 which comprise the Profit and Loss Account, Balance Sheet, and notes to the financial statements, including a summary of 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 financial statements:
· give a true and fair view of the state of the Company's affairs as at 31 December 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 International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the Company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard 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 financial statements, we have concluded that the director’s use of the going concern basis of accounting in the preparation of the financial statements 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 financial statements are authorised for issue.
Our responsibilities and the responsibilities of the director 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 financial
statements and our Auditors' Report thereon. The director is responsible for the other information contained within the Annual Report. Our opinion on the financial statements 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 financial statements 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 financial statements 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 on the work undertaken in the course of the audit:
· the information given in the Director’s Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
· the Director’s 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 Director’s 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 financial statements are not in agreement with the accounting records and returns; or
· certain disclosures of director’s remuneration specified by law are not made; or
· we have not received all the information and explanations we require for our audit; or
· the director was not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemptions in preparing the Director’s Report and from the requirement to prepare a Strategic Report.
Responsibilities of director
As explained more fully in the Director’s Responsibilities Statement set out on page 2, the director is responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the director determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the director is 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 director either intends 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 financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements 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 financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, we considered the following:
1. The nature of the sector and the impact on financial and operating performance and policies;
2. Enquiries of management, including obtaining and reviewing supporting documentation, concerning the Partnership’s policies and procedures relating to:
i) identifying, evaluating and complying with laws and regulations and whether they were aware of any instances of non-compliance;
ii) detecting and responding to the risks of fraud and whether they have knowledge of any actual, suspected or alleged fraud; and
iii) the internal controls established to mitigate risks related to fraud or non-compliance of laws and regulations; and,
3. Discussions among the engagement team regarding how and where fraud might occur in the financial statements and any potential indicators of fraud. The engagement team includes audit partners and staff who have extensive experience of working with companies of a similar nature and this experience was relevant to the discussion about where fraud risks may arise.
We also obtained an understanding of the legal and regulatory framework that the Company operates in, focusing on provisions of those laws and regulations that had direct effect on the determination of material amounts and disclosures in the financial statements. The key laws and regulations we considered in this context included the UK Companies Act, FRS 102 and UK tax laws and regulations.
In addition, we considered provisions of other laws and regulations that do not have a direct effect on the financial statements but compliance with which may be fundamental to the company’s ability to operate or to avoid a material penalty. These included health and safety regulations and employment law.
As a result of these procedures, we considered the particular areas that were susceptible to misstatement due to irregularities, including fraud, were in respect of management override. Our procedures to respond to risk identified included the following:
· reviewing the financial statement disclosures and testing to supporting documentation to assess compliance with provisions of relevant laws and regulations described as having a direct effect on the financial statements;
· enquiring of management concerning actual and potential litigation and claims;
· performing analytical procedures to identify any unusual or unexpected relationships that may indicate risks of material misstatement due to fraud;
· in addressing the risk of fraud through management override of controls, testing the appropriateness of journal entries and other adjustments; assessing whether the judgements made in making accounting estimates are indicative of a potential bias; and evaluating the rationale of any significant transactions that are unusual or outside the normal course of the company’s operations.; and
· reviewing the UK tax computations and returns to ensure compliance with UK tax laws and regulations.
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 law or a 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 financial statements is located on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.
Other matters
We draw your attention to the fact that the financial statements for the year ended 31 December 2023 are not audited.
Use of our report
This report is made solely to the Company's member, 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 member 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 member, as a body, for our audit work, for this report, or for the opinions we have formed.
Sam Snelson (Senior Statutory Auditor)
for and on behalf of
Lubbock Fine LLP
Chartered Accountants & Statutory Auditors
3rd floor, Paternoster House
65 St. Paul’s Churchyard
London, EC4M 8AB
Date: 04/09/2025

Deuba Ltd
Independent auditor's report
to the member of Deuba Ltd
Opinion

We have audited the accounts of Deuba Ltd (the 'company') for the year ended 31 December 2024 which comprise the Profit and Loss Account, the Balance Sheet and 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 the 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 December 2024 and of its profit for the year then ended;
● | have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice;
● | have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. 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 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 responsibilities 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 contained within the annual report. 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.
Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on 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, 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.
[Explanation as to what extent the audit was considered capable of detecting irregularities, including fraud.]
A further description of our responsibilities for the audit of the accounts is available on the Financial Reporting Council’s website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

Use of our 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 auditor's 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.
0
(Senior Statutory Auditor) | 44 Lady Aylesford Avenue
for and on behalf of
H Fisher Accounting Services Ltd | Stanmore
Statutory Auditor | Middlesex
4 September 2025 | HA7 4FH

Deuba Ltd
Statement of income and retained earnings
for the year ended 31 December 2024
unaudited
|  |  |  |  |  | 2024 |  | 2023
£ | £
Turnover | 1,094,518 |  | 2,361,906
Cost of sales | (668,597) |  | (1,892,880)
Gross profit | 425,921 |  | 469,026
Administrative expenses | (418,460) |  | (467,199)
Operating profit | 7,461 |  | 1,827
Interest receivable | 3,439 |  | 93
Profit before taxation | 10,900 |  | 1,920
Tax on profit | 427 |  | (4,478)
Profit/(loss) for the financial year | 11,327 |  | (2,558)
unaudited
|  |  |  |  |  | 2024 |  | 2023
Retained earnings movements
Retained earnings at the beginning of the year | 18,749 |  | 21,307
(Loss)/profit for the year | 11,327 |  | (2,558)
Dividends declared and paid | - |  | -
Retained earnings at the end of the year | 30,076 |  | 18,749
The notes on pages 13-16 form part of these financial statements.

Deuba Ltd
Registered number:13756771
Balance Sheet
as at 31 December 2024
unaudited
Notes |  |  | 2024 |  |  | 2023
£ | £
Fixed assets
Tangible assets | 6 |  |  | 21,320 |  |  | 27,393
Current assets
Debtors | 7 |  | 2,598 |  |  | 411,612
Cash at bank and in hand |  |  | 20,594 |  |  | 5,803
|  |  | 23,192 |  |  | 417,415
Creditors: amounts falling due within one year | 8 |  | (10,384) |  |  | (421,580)
Net current assets/(liabilities) |  |  |  | 12,808 |  |  | (4,165)
Total assets less current liabilities |  |  |  | 34,128 |  |  | 23,228
Provisions for liabilities |  |  |  | (4,051) |  |  | (4,478)
Net assets |  |  |  | 30,077 |  |  | 18,750
Capital and reserves
Called up share capital |  |  |  | 1 |  |  | 1
Profit and loss account |  |  |  | 30,076 |  |  | 18,749
Shareholder's funds |  |  |  | 30,077 |  |  | 18,750
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
M Friedrich
Director
03/09/2025
…..............................
…....................
Date
The notes on pages 13-16 form part of these financial statements.

Deuba Ltd
Notes to the Accounts
for the year ended 31 December 2024
1 | General information
| Deuba Ltd is a private company limited by shares and registered in England and Wales.The Company's registered office is:
| 44 Lady Aylesford Avenue
| Stanmore
| Middlesex
| HA7 4FH
| The Company's principal place of business is:
| Wyatt Way,
| Thetford ,
| Norfolk IP24 1HB
| The Company's functional and presentational currency is GBP
| Principal activity
| The principal activity of the Company is that of warehouse management.
2 | Accounting policies
| Basis of preparation
| 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).
| Turnover
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
| Tangible fixed assets
| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
| Plant and machinery | 25% reducing balance basis
| Debtors
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
| Provisions
| Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
| Foreign currency translation
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
| Interest receivable
| Interest income is related to HMRC VAT receipt.
| Cash
| Cash is represented by cash in hand.
| Financial instruments
| The company only enters into basic financial instrument transactions that result in the recognition
| of financial assets and liabilities like trade and other debtors and creditors, loans to related parties.
| Debt instruments that are payable or receivable within one year, typically trade debtors and creditors,
| are measured, initially and subsequently at the undiscounted amount of the cash or other consideration
| expected to be paid or received. Financial assets that are measured at cost and amortised cost are
| assessed at the end of each reporting period for objective evidence of impairment. If objective
| evidence of impairment is found, an impairment loss is recognised in the Statement of Income
| and Retained Earnings.For financial assets measured at cost less impairment, the impairment loss
| is measured as the difference between an asset's carrying amount and best estimate of the recoverable
| amount, which is an approximation of the amount that the Company would receive for the asset if it were
| to be sold at the Balance Sheet date.
unaudited
3 | Audit information
| The audit report is unqualified.
| Senior statutory auditor: | 0
| Firm: | H Fisher Accounting Services Ltd
| Date of audit report: | 4 September 2025
4 | Employees | 2024 |  | 2023
Number | Number
| Average number of persons employed by the company | 10 |  | 11
8 | Tax reconciliation | 2024 |  | 2023
|  |  |  |  |  | £ |  | £
| Corporation tax
| Current tax on profits for the year | - |  | -
| Deferred tax | (427) |  | (4,478)
|  |  |  |  |  | (427) |  | (4,478)
| Factors affecting tax charge for the year
| the tax assessed for the year is lower than(2023-higher than) the
| standard rate of corporation tax in the UK of 19%(2023-19%). The differences are explained below.
| Profit on ordinary activities before tax | 10,900 |  | 1,920
| Profit on ordinary activities multiplied by standard rate of corporation tax in the UK of 19%(2023-19%) |  |  |  |  | 2,071 |  | 365
| Effects of:
| Expenses not deductible for tax purposes | 55
| Capital allowances for year in excess of depreciation | (4,478)
| Depreciation for year in excess of capital allowances | 1,154
| Tax losses brought forward | (3,280)
| Unrelieved tax losses carried forward | 4,113
| Deferred tax | (427) |  | 4,478
|  |  |  |  |  | (427) |  | 4,478
| Factors that may affect future tax charges
| As at the year end, the company had tax losses of £4,384(2023-£21647) available to carry forward
| and offset against future taxable profits of the same nature.
6 | Tangible fixed assets
|  |  |  |  |  |  |  | Plant and machinery
£
| Cost
| At 1 January 2024(unaudited) | 31,520
| Additions | 908
| At 31 December 2024 | 32,428
| Depreciation
| At 1 January 2024(unaudited) | 4,127
| Charge for the year | 6,981
| At 31 December 2024 | 11,108
| Net book value
| At 31 December 2024 | 21,320
| At 31 December 2023 | 27,393
unaudited
7 | Debtors | 2024 |  | 2023
£ | £
| Other debtors | 2,598 |  | 411,612
unaudited
8 | Creditors: amounts falling due within one year | 2024 |  | 2023
£ | £
| Trade creditors | 8,236 |  | 8,326
| Amounts owed to group undertakings and undertakings in which the company has a participating interest |  | - |  | 411,018
| Other creditors | 2,148 |  | 2,236
|  |  |  |  |  | 10,384 |  | 421,580
unaudited
|  |  |  |  |  | 2024 |  | 2023
£ | £
9 | Share capital
| Allotted, called up and fully paid
| 1 ordinary share(2023:1) of £1 each | 1 |  | 1
10 | Pension commitment
| The company operates a defined contribution pension scheme.The assets of the scheme are held separately from those of the company in an independently administered fund.The pension cost charge represents contributions payable by the company to the fund and amounts to £4,517(2023:£4,965),. As at the year end there were contributions outstanding of £773(2023:£986)
11 | Related party transactions
| The company is eligible to take exemption under FRS102 standard to not disclose transactions
| with group entities that are 100% wholly owned.
12 | Controlling party
| Deuba GmbH & Co KG, a company registered in Germany is the sole shareholder and therefore has ultimate control of the business.

Deuba Ltd
Statement of income and retained earnings
for the year ended 31 December 2024
unaudited
|  | 2024 |  | 2023
£ | £
Turnover | 1,094,518 |  | 2,361,906
Cost of sales | (668,597) |  | (1,892,880)
Gross profit | 425,921 |  | 469,026
Administrative expenses | (418,460) |  | (467,199)
Operating profit | 7,461 |  | 1,827
Interest receivable | 3,439 |  | 93
Profit before tax |  | 10,900 |  | 1,920

Deuba Ltd
Statement of income and retained earnings
for the year ended 31 December 2024
unaudited
|  | 2024 |  | 2023
£ | £
Turnover | 1,094,518 |  | 2,361,906
Cost of sales
Purchases | 546,278 |  | 1,831,072
Other direct costs | 122,319 |  | 61,808
|  | 668,597 |  | 1,892,880
Administrative expenses
Employee costs:
| Wages and salaries | 275,543 |  | 270,363
| Staff training and welfare | 390 |  | -
| Employer's NI | 20,310 |  | 18,081
| Employer's pension | 4,200 |  | 4,965
| Waste disposal | 7,773 |  | -
| Travel and subsistence | 948 |  | -
| Plant and machinery repairs | 312 |  | -
| Entertaining(allowable) | 173 |  | -
|  | 309,649 |  | 293,409
Premises costs:
| Rent | - |  | 379
| Rates | 87,191 |  | 152,254
| Equipment hire | 1,905 |  | 8,109
|  | 89,096 |  | 160,742
General administrative expenses:
| Exchange variances | - |  | 608
| Bank charges | 190 |  | -
| Insurance | 3,374 |  | 2,612
| Pension charges | 317 |  | -
| Software | - |  | 240
| Depreciation | 6,981 |  | 3,183
| Sundry expenses | 47 |  | 312
|  | 10,909 |  | 6,955
Legal and professional costs:
| Accountancy fees | 5,490 |  | 3,640
| Other legal and professional | 3,316 |  | 2,453
|  | 8,806 |  | 6,093
Total administrative expenses | 418,460 |  | 467,199

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