Contents of the Financial Statements

for the Period Ended 31 January 2025

Directors' report period ended 31 January 2025

The directors present their report with the financial statements of the company for the period ended 31 January 2025

Directors

The director shown below has held office during the whole of the period from
23 January 2024 to 31 January 2025

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
1 April 2025

And signed on behalf of the board by:
Name: Rebecca Daurat
Status: Director

Profit And Loss Account

for the Period Ended 31 January 2025

Balance sheet

As at 31 January 2025

The notes form part of these financial statements

Balance sheet statements

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

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The notes form part of these financial statements

Notes to the Financial Statements

for the Period Ended 31 January 2025

• 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

  Turnover policy

  Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the course of the company's activities and is shown net of sales/value added tax, returns, rebates and discounts. Income is recognised when goods/services have been delivered/provided to clients should that risk and rewards of ownership have transferred to them.

  Tangible fixed assets depreciation policy

  Tangible fixed assets are stated at cost less accumulated depreciation and accumulative impairment losses

  Other accounting policies

  1. Statutory information THE DAURATS LTD is a private company limited by shares, registered in England & Wales, registration number 15433732. The Registered office is 19 TUNSTALL VALE, SUNDERLAND, ENGLAND, SR2 7HP. 2. Summary of significant accounting policies The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented unless otherwise stated. 3. Compliance with accounting standards The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A small entities. There were no material departures from that standard. 4. Accounting policies Basis of accounting The financial statements have been prepared under the historic cost convention,except that as disclosed in the accounting policies, certain items are shown at fair value. The presentational currency is in sterling which has been rounded to the nearest £1. Revenue recognition Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the course of the company's activities and is shown net of sales/value added tax, returns, rebates and discounts. Income is recognised when goods/services have been delivered/provided to clients should that risk and rewards of ownership have transferred to them. Tangible fixed assets Tangible fixed assets are stated at cost less accumulated depreciation and accumulative impairment losses. Depreciation Depreciation is calculated so as to write off the cost of an asset, net of anticipated disposal proceeds, over the useful economic life of that asset as follows: Fixtures & fittings - 15% reducing balance Office equipment - 33% straight line Motor vehicles - 25% reducing balance Plant and machinery - 15% reducing balance Stocks Stock has been valued at the lower of cost and estimated selling price less costs to sell. Foreign currency Transactions in foreign currency are recorded at the rate ruling at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated at the rate of exchange ruling at the balance sheet date. All differences are taken to the Statement of Income and Retained Earnings. Pension costs The company operates a defined contribution pension scheme and the pension cost charge represents the contributions payable by the company to the fund in respect of the period. The assets of the scheme are held separately from those of the company in an independently administered fund. 7 THE DAURATS LTD FOR THE PERIOD ENDED 31 JANUARY 2025 NOTES TO THE FINANCIAL STATEMENTS Deferred taxation Deferred Taxation is provided on the liability method to take account of timing differences between treatment of certain items for accounts purposes and their treatment for tax. Tax deferred or accelerated is accounted for in respect of all material timing differences, in particular accelerated capital allowances and revaluation gains on investment properties. All deferred tax is charged / (credited) to the Statement of Income and Retained Earnings. Leasing Property, plant and equipment acquired under finance leases or hire purchase contracts are capitalised and depreciated. Rentals payable under operating leases are charged to the statement of income and retained earnings on a straight line basis over the period of the lease. The related obligation of future finance charges are included in creditors Financial instruments The following assets and liabilities are classified as financial instruments - trade debtors, trade creditors, bank loans and directors loans. Bank Loans are initially measured at the present value of future payments, discounted at the market rate of interest and subsequently at amortised cost using the effective interest method. Directors Loan (being repayable on demand), trade debtors and trade creditors are measured at the undiscounted amount of the cash or other consideration expected to be paid or received. Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Income and Retained Earnings. Going concern The director reviews the financial position of the company from the date of approval of the accounts on an ongoing basis, and concludes that the company is able to meet all its liabilities as they fall due

Notes to the Financial Statements

for the Period Ended 31 January 2025

• 2. Employees

  	2025
  Average number of employees during the period	1