REGISTERED NUMBER: 07253679 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 May 2025

for

Domus Living Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

A J Henderson

REGISTERED OFFICE:

38 Camp Road

North Camp

Farnborough

Hampshire

GU14 6EW

REGISTERED NUMBER:

07253679 (England and Wales)

ACCOUNTANTS:

Lane Monnington Welton

Chartered Accountants

Riverside View

Basing Road

Old Basing

Basingstoke

Hampshire

RG24 7AL

FIXED ASSETS

Tangible assets

4

5,178

6,476

Investments

5

616,870

431,331

Investment property

6

700,000

700,000

1,322,048

1,137,807

CURRENT ASSETS

Stocks

2,090,978

1,971,742

Debtors

7

158,068

704,323

Cash at bank

681,104

99,878

2,930,150

2,775,943

CREDITORS

Amounts falling due within one year

8

1,716,209

1,537,978

NET CURRENT ASSETS

1,213,941

1,237,965

TOTAL ASSETS LESS CURRENT LIABILITIES

2,535,989

2,375,772

PROVISIONS FOR LIABILITIES

20,597

20,597

NET ASSETS

2,515,392

2,355,175

CAPITAL AND RESERVES

Called up share capital

10

1

1

Fair value reserve

11

61,789

61,789

Retained earnings

2,453,602

2,293,385

SHAREHOLDERS' FUNDS

2,515,392

2,355,175

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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 30 October 2025 and were signed by:

A J Henderson - Director

1.	STATUTORY INFORMATION

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

2.	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 as modified by the revaluation of certain assets.

Turnover

Turnover represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the value of the consideration due. Where a contract has only been partially completed at the balance sheet date turnover represents the value of the service provided to date based on a proportion of the total expected consideration at completion. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on cost

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on cost

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Financial instruments

Debtors and creditors payable/receivable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Loans and borrowings

Loans and borrowings are initially recognised at the transaction price, including transaction costs. Subsequently they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

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, adjusted for indexation where applicable.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Impairment

Assets not measured at fair value are reviewed for any indication that an asset may be impaired at each balance sheet date. The directors review the carrying amount of the relevant assets and compare them to their market values and recoverable amounts. Where the carrying amount exceeds this, an impairment loss is recognised in profit or loss, unless the asset is carried at a revalued amount, where the impairment loss is a revaluation decrease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - NIL ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 June 2024

and 31 May 2025

2,777

31,508

8,101

42,386

DEPRECIATION

At 1 June 2024

2,777

25,032

8,101

35,910

Charge for year

-

1,298

-

1,298

At 31 May 2025

2,777

26,330

8,101

37,208

NET BOOK VALUE

At 31 May 2025

-

5,178

-

5,178

At 31 May 2024

-

6,476

-

6,476

5.	FIXED ASSET INVESTMENTS

Listed

investments

£

COST OR VALUATION

At 1 June 2024

431,331

Revaluations

185,539

At 31 May 2025

616,870

NET BOOK VALUE

At 31 May 2025

616,870

At 31 May 2024

431,331

Cost or valuation at 31 May 2025 is represented by:

Listed

investments

£

Valuation in 2023

(122,832

)

Valuation in 2024

(61,506

)

Valuation in 2025

185,539

Cost

615,669

616,870

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 June 2024

and 31 May 2025

700,000

NET BOOK VALUE

At 31 May 2025

700,000

At 31 May 2024

700,000

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Other debtors

158,068

704,323

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Bank loans and overdrafts

753,000

255,307

Trade creditors

269

-

Taxation and social security

-

360

Other creditors

962,940

1,282,311

1,716,209

1,537,978

9.	SECURED DEBTS

The following secured debts are included within creditors:

31.5.25

31.5.24

£

£

Bank loans

753,000

255,307

Fixed and floating charge over company assets

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.5.25

31.5.24

value:

£

£

1

Ordinary

£1

1

1

11.

RESERVES

Fair

value

reserve

£

At 1 June 2024

and 31 May 2025

61,789