DOROS MONO LTD


Director	SPANOMANOLIS, Iason


Registered Address	124 City Road
	London
	EC1V 2NX


Registered Number	11307423 (England and Wales)

Balance Sheet as at
30 April 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		13,394		17,742
Tangible assets	5		13,111		1,160
Investments	6		22,371		22,371
			48,876		41,273
Current assets
Debtors	7	43,173		83,313
Cash at bank and on hand		143,334		171,421
		186,507		254,734
Creditors amounts falling due within one year	8	(11,120)		(21,588)
Net current assets (liabilities)			175,387		233,146
Total assets less current liabilities			224,263		274,419
Net assets			224,263		274,419
Capital and reserves
Called up share capital			2		2
Profit and loss account			224,261		274,417
Shareholders' funds			224,263		274,419

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 10 October 2025, and are signed on its behalf by:

SPANOMANOLIS, Iason
Director
Registered Company No. 11307423

DOROS MONO LTD

Notes to the Financial Statements
for the year ended 30 April 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	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 policy
	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.

	Revenue from rendering of services
	Revenue 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot 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.

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.

	Current taxation
	Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

Current taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

	Intangible assets
	Intangible assets developed separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Intangible assets developed on business combinations are recognised separately from goodwill at the acquisition date if the fair value can be measured reliably.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Straight line (years)
	Vehicles	7
	Office Equipment	3

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Trade and other 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.

Trade and other 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.

	Trade and other 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.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		1

3.	Intangible assets

	Other	Total
	£	£
Cost or valuation
At 01 May 24	30,432	30,432
At 30 April 25	30,432	30,432
Amortisation and impairment
At 01 May 24	12,690	12,690
Charge for year	4,348	4,348
At 30 April 25	17,038	17,038
Net book value
At 30 April 25	13,394	13,394
At 30 April 24	17,742	17,742

4.	Useful life of intangible assets
	Intangible assets are stated at cost less amortisation and impairment. Amortisation is provided on all intangible assets on straight line basis over 7 years.

5.	Tangible fixed assets

	Vehicles	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 May 24	-	5,885	5,885
Additions	14,746	-	14,746
At 30 April 25	14,746	5,885	20,631
Depreciation and impairment
At 01 May 24	-	4,725	4,725
Charge for year	2,107	688	2,795
At 30 April 25	2,107	5,413	7,520
Net book value
At 30 April 25	12,639	472	13,111
At 30 April 24	-	1,160	1,160

6.	Fixed asset investments

	Investments in groups¹	Total
	£	£
Cost or valuation
At 01 May 24	22,371	22,371
At 30 April 25	22,371	22,371
Net book value
At 30 April 25	22,371	22,371
At 30 April 24	22,371	22,371

	Notes
	¹Investments in group undertakings and participating interests

7.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	11,251	6,203
Other debtors	31,922	77,110
Total	43,173	83,313

8.	Creditors: amounts due within one year

	2025	2024
	£	£
Taxation and social security	11,082	16,588
Other creditors	38	5,000
Total	11,120	21,588