REGISTERED NUMBER: 07701261 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2025

for

D. E. M. S. B Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

D E M Berry

REGISTERED OFFICE:

6 Buttercup Close

Hartlepool

TS26 0FE

REGISTERED NUMBER:

07701261 (England and Wales)

FIXED ASSETS

Tangible assets

3

4,546

5,685

CURRENT ASSETS

Debtors

4

18,374

32,053

Cash at bank

84,789

49,951

103,163

82,004

CREDITORS

Amounts falling due within one year

5

33,837

31,744

NET CURRENT ASSETS

69,326

50,260

TOTAL ASSETS LESS CURRENT LIABILITIES

73,872

55,945

CREDITORS

Amounts falling due after more than one year

6

3,917

8,617

NET ASSETS

69,955

47,328

CAPITAL AND RESERVES

Called up share capital

3

3

Retained earnings

69,952

47,325

SHAREHOLDERS' FUNDS

69,955

47,328

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 23 October 2025 and were signed by:

D E M Berry - Director

1.	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.

Land and buildings

-

10% on cost

Plant and machinery etc

-

20% on reducing balance

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

2.	EMPLOYEES AND DIRECTORS

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

3.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 February 2024

7,084

19,609

26,693

Additions

-

721

721

At 31 January 2025

7,084

20,330

27,414

DEPRECIATION

At 1 February 2024

5,664

15,344

21,008

Charge for year

709

1,151

1,860

At 31 January 2025

6,373

16,495

22,868

NET BOOK VALUE

At 31 January 2025

711

3,835

4,546

At 31 January 2024

1,420

4,265

5,685

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

31.1.24

£

£

Trade debtors

-

11,400

Other debtors

18,374

20,653

18,374

32,053

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

31.1.24

£

£

Bank loans and overdrafts

4,700

4,700

Trade creditors

(1

)

-

Taxation and social security

29,134

27,040

Other creditors

4

4

33,837

31,744

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.25

31.1.24

£

£

Bank loans

3,917

8,617