Demetriou Group Limited

Demetriou Group Limited
Contents Page
For the Period 01 July 2024 to 31 July 2025

Accountants' report	1
Statement of financial position	2
Notes to the financial statements	3

Demetriou Group Limited Accountants' Report For the Period 01 July 2024 to 31 July 2025
Accountants report You consider that the company is exempt from an audit for the year ended 31 July 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. .................................................... Roxy Laing Limited 15 Hearle Way Hatfield AL10 9EW 04 September 2025 1

Demetriou Group Limited
Accountants' Report
For the Period 01 July 2024 to 31 July 2025

Accountants report
You consider that the company is exempt from an audit for the year ended 31 July 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.

....................................................

Roxy Laing Limited
15 Hearle Way
Hatfield
AL10 9EW
04 September 2025

1

Demetriou Group Limited
Statement of Financial Position
As at 31 July 2025

	Notes	2025 £	2024 £
Fixed assets
Investments	3	11,788,043	12,054,431
		11,788,043	12,054,431
Current assets
Debtors		6,000,001	8,901,000
Cash at bank and in hand		7,379	11,408
		6,007,380	8,912,408
Creditors: amount falling due within one year		(2,728,482)	(6,480,146)
Net current assets		3,278,898	2,432,262

Total assets less current liabilities		15,066,941	14,486,693
Net assets		15,066,941	14,486,693

Capital and reserves
Called up share capital		300	300
Share premium account		649,900	649,900
Revaluation Reserves		1,977,223	1,657,931
Profit and loss account		12,439,518	12,178,562
Shareholders' funds		15,066,941	14,486,693

For the period ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 03 September 2025 and were signed by:

-------------------------------
Mr A Demetriou
Director

2

Demetriou Group Limited
Notes to the Abridged Financial Statements
For the Period 01 July 2024 to 31 July 2025

General Information

Demetriou Group Limited is a private company, limited by shares, registered in England and Wales, registration number 13088751, registration address Unit 15, The I O Centre, Hearle Way, Hatfield, Hertfordshire, AL10 9EW.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Fixed asset investments

Fixed asset investments are stated at cost less provision for any permanent diminution in value.

2.	Average number of employees Average number of employees during the period was 1 (2024 : 1).

3.

Investments

Cost	Other investments other than loans	Total
	£	£
At 01 July 2024	10,396,499	10,396,499
Additions	2,762,125	2,762,125
Transfer to/from tangible fixed assets	-	-
Disposals	(3,347,804)	(3,347,804)
Revaluations	1,977,223	1,977,223
At 31 July 2025	11,788,043	11,788,043

3

Registered Number: 13088751
England and Wales
Abridged Accounts

for the period ended 31 July 2025
for
DEMETRIOU GROUP LIMITED