Company No: 3164475 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTOR

Mr S Hayes

SECRETARY

Mrs A Hayes

REGISTERED OFFICE	18 Tor Road
	Farnham
	Surrey
	GU9 7BY
	Farnham
	United Kingdom

COMPANY NUMBER

3164475 (England and Wales)

ACCOUNTANT	Shaw Gibbs Limited
	Wey Court West
	Union Road
	Farnham
	Surrey
	GU9 7PT

	Note	2025		2024
		£		£
				Restated - note 2
Fixed assets
Tangible assets	4	1,160		1,546
		1,160		1,546
Current assets
Debtors	5	727		866
Cash at bank and in hand	6	47,021		100,415
		47,748		101,281
Creditors: amounts falling due within one year	7	( 31,772)		( 65,295)
Net current assets		15,976		35,986
Total assets less current liabilities		17,136		37,532
Net assets		17,136		37,532
Capital and reserves
Called-up share capital		5,000		5,000
Profit and loss account		12,136		32,532
Total shareholders' funds		17,136		37,532

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

Director's responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements of DMZ Limited (registered number: 3164475) were approved and authorised for issue by the Director on 03 November 2025. They were signed on its behalf by:

Mr S Hayes Director

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

DMZ 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 18 Tor Road, Farnham, Surrey, GU9 7BY,, Farnham, 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 £.

Prior year adjustment

[Disclose the nature of the prior period adjustment, and (if practicable);
(i) for each prior period presented, the amount of the correction for each financial statement line item affected; and
(ii) the amount of the correction at the beginning of the earliest prior period presented; or an explanation if it is not practicable to disclose these amounts for (i) and (ii).]

An adjustment has been made to the prior period to remove £26,170 of dividends. Retained earnings has increased and other creditors has decreased, by the amount adjusted.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

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 or reducing balance basis over its expected useful life, as follows:

Plant and machinery etc.

25 % reducing balance

Depreciation methods, useful lives and residual values are reviewed at each balance sheet date. The selection of these residual values and estimated lives requires the exercise of judgement. The directors are required to assess whether there is an indication of impairment to the carrying value of assets. In making that assessment, judgements are made in estimating value in use. The directors consider that the individual carrying values of assets are supportable by their value in use.

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.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

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.

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2. Prior year adjustment

		As previously reported		Adjustment		As restated
Year ended 31 March 2024		£		£		£
Dividends		28,170		(26,170)		2,000
Retained earnings		6,362		26,170		32,532
Other creditors		91,465		(26,170)		65,295

3. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	2		2

4. Tangible assets

	Plant and machinery etc.		Total
	£		£
Cost
At 01 April 2024	17,883		17,883
At 31 March 2025	17,883		17,883
Accumulated depreciation
At 01 April 2024	16,337		16,337
Charge for the financial year	386		386
At 31 March 2025	16,723		16,723
Net book value
At 31 March 2025	1,160		1,160
At 31 March 2024	1,546		1,546

5. Debtors

	2025		2024
	£		£
Trade debtors	90		206
Other debtors	637		660
	727		866

6. Cash and cash equivalents

	2025		2024
	£		£
Cash at bank and in hand	1,797		3,617
Short-term deposits	45,224		96,798
	47,021		100,415

7. Creditors: amounts falling due within one year

	2025		2024
	£		£
Other creditors	31,772		65,295

8. Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £1,366 (2024 - £1,366).