REGISTERED NUMBER: 14115609 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 May 2025

for

Dagan Investments Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

8

DIRECTORS:

O Dagan

Mrs S Dagan

REGISTERED OFFICE:

Suite 5

10 Churchill Square

West Malling

Kent

ME19 4YU

REGISTERED NUMBER:

14115609 (England and Wales)

ACCOUNTANTS:

Libra Wealth Management Limited

Suite 5, 10 Churchill Square

West Malling

Kent

ME19 4YU

FIXED ASSETS

Tangible assets

4

32,203

40,825

Investments

5

100

-

Investment property

6

438,163

-

470,466

40,825

CURRENT ASSETS

Debtors

7

3,599

159,716

Cash at bank

1,501

3,000

5,100

162,716

CREDITORS

Amounts falling due within one year

8

246,558

224,601

NET CURRENT LIABILITIES

(241,458

)

(61,885

)

TOTAL ASSETS LESS CURRENT LIABILITIES

229,008

(21,060

)

CREDITORS

Amounts falling due after more than one year

9

(277,365

)

-

PROVISIONS FOR LIABILITIES

(8,051

)

-

NET LIABILITIES

(56,408

)

(21,060

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(56,508

)

(21,160

)

(56,408

)

(21,060

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 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.

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 Board of Directors and authorised for issue on 12 September 2025 and were signed on its behalf by:

O Dagan - Director

Mrs S Dagan - Director

1.	STATUTORY INFORMATION

Dagan 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.

Turnover

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

Tangible fixed assets

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

Plant and machinery etc

-

20% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 June 2024

46,760

Additions

961

At 31 May 2025

47,721

DEPRECIATION

At 1 June 2024

5,935

Charge for year

9,583

At 31 May 2025

15,518

NET BOOK VALUE

At 31 May 2025

32,203

At 31 May 2024

40,825

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

Additions

100

At 31 May 2025

100

NET BOOK VALUE

At 31 May 2025

100

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

Additions

438,163

At 31 May 2025

438,163

NET BOOK VALUE

At 31 May 2025

438,163

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

1,675

33,500

Other debtors

1,924

126,216

3,599

159,716

Relating to a planned purchase of real estate, deposits totalling £120,898 were recognised in Other debtors in the prior year. During the 2025 accounting year, the purchase transaction completed and the deposits have subsequently been recognised as an investment property addition.

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

273

834

Taxation and social security

773

174

Other creditors

245,512

223,593

246,558

224,601

The Other creditor balance relates to Director Loans. As at the balance sheet date, total Director Loans were £245,512 (2024 : £223,593). The Directors will not seek repayment of the loans in order to support the Company as a going concern.

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

277,365

-

Following the purchase of investment property during the year, a fixed charge was registered in favour of CHL Mortgages for Intermediaries Limited.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Dagan Investments Limited for the year ended 31 May 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Dagan Investments Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Dagan Investments Limited and state those matters that we have agreed to state to the Board of Directors of Dagan Investments Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Dagan Investments Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Dagan Investments Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Dagan Investments Limited. You consider that Dagan Investments Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Dagan Investments Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Libra Wealth Management Limited

Suite 5, 10 Churchill Square

West Malling

Kent

ME19 4YU

12 September 2025