Company registration number 02914620 (England and Wales)
DUOMO (UK) LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
PAGES FOR FILING WITH REGISTRAR
DUOMO (UK) LIMITED
COMPANY INFORMATION
Director
Mr P J Wild
Company number
02914620
Registered office
5 The Furlong
Berry Hill Industrial Estate
Droitwich
Worcestershire
WR9 9AH
Accountants
Ormerod Rutter Limited
The Oakley
Kidderminster Road
Droitwich
Worcestershire
WR9 9AY
Bankers
Barclays Bank Plc
Leicester
Leicestershire
LE87 2BB
DUOMO (UK) LIMITED
CONTENTS
Page
Accountants' report
1
Balance sheet
2
Notes to the financial statements
3 - 6
DUOMO (UK) LIMITED
ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF DUOMO (UK) LIMITED FOR THE YEAR ENDED 30 JUNE 2025
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Duomo (UK) Limited for the year ended 30 June 2025 which comprise, the 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 at https://www.icaew.com/regulation.

This report is made solely to the b oard of d irectors of Duomo (UK) 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 Duomo (UK) Limited and state those matters that we have agreed to state to the b oard of d irectors of Duomo (UK) Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Duomo (UK) Limited and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that Duomo (UK) 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 profit of Duomo (UK) Limited. You consider that Duomo (UK) 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 Duomo (UK) 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 f inancial statements.

Ormerod Rutter Limited
16 October 2025
Chartered Accountants
The Oakley
Kidderminster Road
Droitwich
Worcestershire
WR9 9AY
DUOMO (UK) LIMITED
BALANCE SHEET
AS AT 30 JUNE 2025
30 June 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
101,864
18,351
Current assets
Stocks
613,634
510,169
Debtors
4
783,536
821,563
Cash at bank and in hand
383,228
405,560
1,780,398
1,737,292
Creditors: amounts falling due within one year
5
(482,771)
(405,146)
Net current assets
1,297,627
1,332,146
Total assets less current liabilities
1,399,491
1,350,497
Provisions for liabilities
6
(25,466)
(4,588)
Net assets
1,374,025
1,345,909
Capital and reserves
Called up share capital
7
65
65
Capital redemption reserve
115
115
Profit and loss reserves
1,373,845
1,345,729
Total equity
1,374,025
1,345,909

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved and signed by the director and authorised for issue on 16 October 2025
Mr P J Wild
Director
Company registration number 02914620 (England and Wales)
DUOMO (UK) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
- 3 -
1
Accounting policies
Company information

Duomo (UK) Limited is a private company limited by shares incorporated in England and Wales. The registered office is 5 The Furlong, Berry Hill Industrial Estate, Droitwich, Worcestershire, WR9 9AH.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods provided in the normal course of business, and is shown net of VAT.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and machinery
25% on cost
Computer equipment
20% on cost
Motor vehicles
25% on cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

DUOMO (UK) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 4 -
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.6
Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

1.7
Retirement benefits

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

1.8
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
13
11
DUOMO (UK) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 5 -
3
Tangible fixed assets
Plant and machinery
Computer equipment
Motor vehicles
Total
£
£
£
£
Cost
At 1 July 2024
32,094
-
0
45,083
77,177
Additions
3,099
45,263
53,190
101,552
Disposals
-
0
-
0
(16,363)
(16,363)
At 30 June 2025
35,193
45,263
81,910
162,366
Depreciation and impairment
At 1 July 2024
17,832
-
0
40,994
58,826
Depreciation charged in the year
5,216
6,790
4,670
16,676
Eliminated in respect of disposals
-
0
-
0
(15,000)
(15,000)
At 30 June 2025
23,048
6,790
30,664
60,502
Carrying amount
At 30 June 2025
12,145
38,473
51,246
101,864
At 30 June 2024
14,262
-
0
4,089
18,351
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
371,603
347,312
Amounts owed by group undertakings
-
0
61,557
Other debtors
411,933
412,694
783,536
821,563
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
85,634
208,180
Amounts owed to group undertakings
188,443
-
0
Taxation and social security
183,870
152,184
Other creditors
24,824
44,782
482,771
405,146
DUOMO (UK) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 6 -
6
Provisions for liabilities
2025
2024
£
£
Deferred tax liabilities
25,466
4,588
7
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary A of £1 each
65
65
65
65
8
Related party transactions

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

9
Directors' transactions

Advances or credits have been granted by the company to its directors as follows:

Description
% Rate
Opening balance
Amounts advanced
Closing balance
£
£
£
Loan account
-
-
1,199
1,199
-
1,199
1,199

The director's loan account was repaid within nine months of the year end.

10
Control

Ultimate parent company

The ultimate parent company is Halfpenny Holdings Limited, a company registered in England and Wales.

Ultimate controlling party

The ultimate controlling party is Mr P J Wild, by virtue of his controlling interest in the ultimate parent company.

2025-06-30 2024-07-01 false false false 16 October 2025 CCH Software CCH Accounts Production 2025.200 No description of principal activity Mr P J Wild 02914620 2024-07-01 2025-06-30 02914620 bus:Director1 2024-07-01 2025-06-30 02914620 bus:RegisteredOffice 2024-07-01 2025-06-30 02914620 bus:Agent1 2024-07-01 2025-06-30 02914620 2025-06-30 02914620 2024-06-30 02914620 core:PlantMachinery 2025-06-30 02914620 core:ComputerEquipment 2025-06-30 02914620 core:MotorVehicles 2025-06-30 02914620 core:PlantMachinery 2024-06-30 02914620 core:ComputerEquipment 2024-06-30 02914620 core:MotorVehicles 2024-06-30 02914620 core:CurrentFinancialInstruments core:WithinOneYear 2025-06-30 02914620 core:CurrentFinancialInstruments core:WithinOneYear 2024-06-30 02914620 core:CurrentFinancialInstruments 2025-06-30 02914620 core:CurrentFinancialInstruments 2024-06-30 02914620 core:ShareCapital 2025-06-30 02914620 core:ShareCapital 2024-06-30 02914620 core:CapitalRedemptionReserve 2025-06-30 02914620 core:CapitalRedemptionReserve 2024-06-30 02914620 core:RetainedEarningsAccumulatedLosses 2025-06-30 02914620 core:RetainedEarningsAccumulatedLosses 2024-06-30 02914620 core:ShareCapitalOrdinaryShareClass1 2025-06-30 02914620 core:ShareCapitalOrdinaryShareClass1 2024-06-30 02914620 core:PlantMachinery 2024-07-01 2025-06-30 02914620 core:ComputerEquipment 2024-07-01 2025-06-30 02914620 core:MotorVehicles 2024-07-01 2025-06-30 02914620 2023-07-01 2024-06-30 02914620 core:PlantMachinery 2024-06-30 02914620 core:ComputerEquipment 2024-06-30 02914620 core:MotorVehicles 2024-06-30 02914620 2024-06-30 02914620 core:WithinOneYear 2025-06-30 02914620 core:WithinOneYear 2024-06-30 02914620 bus:OrdinaryShareClass1 2024-07-01 2025-06-30 02914620 bus:OrdinaryShareClass1 2025-06-30 02914620 bus:OrdinaryShareClass1 2024-06-30 02914620 bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 02914620 bus:FRS102 2024-07-01 2025-06-30 02914620 bus:AuditExemptWithAccountantsReport 2024-07-01 2025-06-30 02914620 bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 02914620 bus:FullAccounts 2024-07-01 2025-06-30 xbrli:pure xbrli:shares iso4217:GBP