REGISTERED NUMBER: 08934957 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

DEWTO LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

A F Heinz

REGISTERED OFFICE:

First Floor Black Country House

Rounds Green Road

Oldbury

West Midlands

B69 2DG

REGISTERED NUMBER:

08934957 (England and Wales)

ACCOUNTANTS:

Crowe U.K. LLP

Black Country House

Rounds Green Road

Oldbury

West Midlands

B69 2DG

FIXED ASSETS

Tangible assets

4

25,032

-

Investment property

5

3,290,499

1,195,909

3,315,531

1,195,909

CURRENT ASSETS

Cash at bank

19,778

8,044

CREDITORS

Amounts falling due within one year

6

2,580

18,463

NET CURRENT ASSETS/(LIABILITIES)

17,198

(10,419

)

TOTAL ASSETS LESS CURRENT LIABILITIES

3,332,729

1,185,490

CREDITORS

Amounts falling due after more than one year

7

4,182,797

2,011,014

NET LIABILITIES

(850,068

)

(825,524

)

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

(850,070

)

(825,526

)

(850,068

)

(825,524

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 17 December 2025 and were signed by:

A F Heinz - Director

1.	STATUTORY INFORMATION

Dewto 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.

Going concern

The accounts have been prepared on a going concern basis. The company has net liabilities; however the director, having made appropriate enquiries, and with the continued support of the shareholders the director believes the company has the ability to meet its liabilities as they fall due. For this reason the accounts have been prepared on a going concern basis.

Tangible fixed assets

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

Fixtures and fittings

-

25% on cost

Motor vehicles

-

25% on reducing balance

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.

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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

fittings

vehicles

Totals

£

£

£

Cost

At 1 April 2024

16,205

-

16,205

Additions

-

31,620

31,620

At 31 March 2025

16,205

31,620

47,825

Depreciation

At 1 April 2024

16,205

-

16,205

Charge for year

-

6,588

6,588

At 31 March 2025

16,205

6,588

22,793

Net book value

At 31 March 2025

-

25,032

25,032

At 31 March 2024

-

-

-

5.	INVESTMENT PROPERTY

Total

£

Fair value

At 1 April 2024

1,195,909

Additions

2,094,590

At 31 March 2025

3,290,499

Net book value

At 31 March 2025

3,290,499

At 31 March 2024

1,195,909

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed to group undertakings

-

17,213

Other creditors

2,580

1,250

2,580

18,463

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Amounts owed to group undertakings

4,181,343

2,009,560

Other creditors

1,454

1,454

4,182,797

2,011,014