Silverfin false false 31/01/2025 01/02/2024 31/01/2025 Benjamin Charles Hawkins 02/03/2017 Timothy David Hawkins 02/03/2017 23 October 2025 The principal activity of the Company during the financial year was to operate as a cafe. 10648143 2025-01-31 10648143 bus:Director1 2025-01-31 10648143 bus:Director2 2025-01-31 10648143 2024-01-31 10648143 core:CurrentFinancialInstruments 2025-01-31 10648143 core:CurrentFinancialInstruments 2024-01-31 10648143 core:ShareCapital 2025-01-31 10648143 core:ShareCapital 2024-01-31 10648143 core:RevaluationReserve 2025-01-31 10648143 core:RevaluationReserve 2024-01-31 10648143 core:RetainedEarningsAccumulatedLosses 2025-01-31 10648143 core:RetainedEarningsAccumulatedLosses 2024-01-31 10648143 core:LeaseholdImprovements 2024-01-31 10648143 core:PlantMachinery 2024-01-31 10648143 core:FurnitureFittings 2024-01-31 10648143 core:LeaseholdImprovements 2025-01-31 10648143 core:PlantMachinery 2025-01-31 10648143 core:FurnitureFittings 2025-01-31 10648143 bus:OrdinaryShareClass1 2025-01-31 10648143 2024-02-01 2025-01-31 10648143 bus:FilletedAccounts 2024-02-01 2025-01-31 10648143 bus:SmallEntities 2024-02-01 2025-01-31 10648143 bus:AuditExemptWithAccountantsReport 2024-02-01 2025-01-31 10648143 bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 10648143 bus:Director1 2024-02-01 2025-01-31 10648143 bus:Director2 2024-02-01 2025-01-31 10648143 core:LeaseholdImprovements core:TopRangeValue 2024-02-01 2025-01-31 10648143 core:PlantMachinery core:BottomRangeValue 2024-02-01 2025-01-31 10648143 core:PlantMachinery core:TopRangeValue 2024-02-01 2025-01-31 10648143 core:FurnitureFittings 2024-02-01 2025-01-31 10648143 2023-02-01 2024-01-31 10648143 core:LeaseholdImprovements 2024-02-01 2025-01-31 10648143 core:PlantMachinery 2024-02-01 2025-01-31 10648143 bus:OrdinaryShareClass1 2024-02-01 2025-01-31 10648143 bus:OrdinaryShareClass1 2023-02-01 2024-01-31 10648143 1 2024-02-01 2025-01-31 iso4217:GBP xbrli:pure xbrli:shares

Company No: 10648143 (England and Wales)

# DA BARA (RHL) LIMITED

### Unaudited Financial Statements
For the financial year ended 31 January 2025
Pages for filing with the registrar

DA BARA (RHL) LIMITED

## Unaudited Financial Statements

For the financial year ended 31 January 2025

Contents

DA BARA (RHL) LIMITED

## BALANCE SHEET

As at 31 January 2025
DA BARA (RHL) LIMITED

## BALANCE SHEET (continued)

As at 31 January 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 79,211 |  | 16,874
|  | 79,211 |  | 16,874
Current assets |  |  |  |
Stocks |  | 4,207 |  | 0
Debtors | 4 | 9,132 |  | 7,531
Cash at bank and in hand |  | 5,772 |  | 2,517
|  | 19,111 |  | 10,048
Creditors: amounts falling due within one year | 5 | ( 137,209) |  | ( 40,531)
Net current liabilities |  | (118,098) |  | (30,483)
Total assets less current liabilities |  | (38,887) |  | (13,609)
Provision for liabilities |  | ( 14,140) |  | ( 1,909)
Net liabilities |  | ( 53,027) |  | ( 15,518)
Capital and reserves |  |  |  |
Called-up share capital | 6 | 100 |  | 100
Revaluation reserve |  | 1,006 |  | 1,854
Profit and loss account |  | ( 54,133 ) |  | ( 17,472 )
Total shareholder's deficit |  | ( 53,027) |  | ( 15,518)

For the financial year ending 31 January 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Da Bara (RHL) Limited (registered number: 10648143) were approved and authorised for issue by the Board of Directors on 23 October 2025. They were signed on its behalf by:

Benjamin Charles Hawkins Director |  | Timothy David Hawkins Director

DA BARA (RHL) LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 January 2025
DA BARA (RHL) LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 January 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Da Bara (RHL) Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Lowin House, Tregolls Road, Truro, TR1 2NA, United Kingdom. The principal place of business is Roseland Plant Centre, Ruan High Lanes, Truro, TR2 5JR, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

The directors have assessed the Balance Sheet as at the year end, which shows a net liability position. The directors are confident that the company can continue as it will be supported by other group companies. These loans will be made at 0% interest and will under favourable credit terms.

##### Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer.
Turnover from the sale of goods is recognised when the goods are physically delivered to the customer.

##### Employee benefits

Defined contribution schemes
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on tax rates and laws substantively enacted at the balance sheet date. Deferred tax assets and liabilities are not discounted.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a [straight-line, reducing balance] basis over its expected useful life, as follows:

Leasehold improvements | 7 years straight line
Plant and machinery | 2 - 10 years straight line
Fixtures and fittings | 15 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

##### Leases

The Company as lessee
Assets held under finance leases, hire purchase contracts and other similar arrangements, which confer rights and obligations similar to those attached to owned assets, are capitalised as tangible fixed assets at the fair value of the leased asset (or, if lower, the present value of the minimum lease payments as determined at the inception of the lease) and are depreciated over the shorter of the lease terms and their useful lives. The capital elements of future lease obligations are recorded as liabilities, while the interest elements are charged to the Profit and Loss Account over the period of the leases to produce a constant periodic rate of interest on the remaining balance of the liability.
Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

##### Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

##### Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.
The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).
When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 7 |  | 8

#### 3. Tangible assets

| Leasehold improve- ments |  | Plant and machinery |  | Fixtures and fittings |  | Total
| £ |  | £ |  | £ |  | £
Cost/Valuation |  |  |  |  |  |  |
At 01 February 2024 | 0 |  | 13,682 |  | 16,299 |  | 29,981
Additions | 27,614 |  | 0 |  | 43,424 |  | 71,038
Disposals | 0 |  | 0 |  | ( 3,537) |  | ( 3,537)
At 31 January 2025 | 27,614 |  | 13,682 |  | 56,186 |  | 97,482
Accumulated depreciation |  |  |  |  |  |  |
At 01 February 2024 | 0 |  | 3,866 |  | 9,241 |  | 13,107
Charge for the financial year | 1,791 |  | 1,369 |  | 4,375 |  | 7,535
Disposals | 0 |  | 0 |  | ( 2,371) |  | ( 2,371)
At 31 January 2025 | 1,791 |  | 5,235 |  | 11,245 |  | 18,271
Net book value |  |  |  |  |  |  |
At 31 January 2025 | 25,823 |  | 8,447 |  | 44,941 |  | 79,211
At 31 January 2024 | 0 |  | 9,816 |  | 7,058 |  | 16,874

#### 4. Debtors

| 2025 |  | 2024
| £ |  | £
Amounts owed by Group undertakings | 6,187 |  | 6,187
Prepayments | 2,198 |  | 266
Other debtors | 747 |  | 1,078
| 9,132 |  | 7,531

#### 5. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Trade creditors | 22,495 |  | 869
Amounts owed to Group undertakings | 102,615 |  | 37,804
Accruals | 7,492 |  | 1,301
Other taxation and social security | 4,098 |  | 557
Other creditors | 509 |  | 0
| 137,209 |  | 40,531

#### 6. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
100 Ordinary shares shares of £ 1.00 each | 100 |  | 100

#### 7. Ultimate controlling party

Parent Company:

Da Bara Limited

The ultimate controlling party are the directors, Mr Benjamin and Mr Timothy Hawkins by virtue of their shareholding in Da Bara Limited.