REGISTERED NUMBER: 14076290 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 NOVEMBER 2023 TO 31 DECEMBER 2024

FOR

DOMIO HOME INTERIORS LIMITED

Page

Statement of Financial Position

1

Notes to the Financial Statements

3

FIXED ASSETS

Property, plant and equipment

4

3,271,258

2,749,266

Investments

5

1

1

3,271,259

2,749,267

CURRENT ASSETS

Debtors

6

1,443,548

1,564,411

Cash at bank and in hand

9,917

1,124,286

1,453,465

2,688,697

CREDITORS

Amounts falling due within one year

7

616,060

406,643

NET CURRENT ASSETS

837,405

2,282,054

TOTAL ASSETS LESS CURRENT LIABILITIES

4,108,664

5,031,321

CREDITORS

Amounts falling due after more than one year

8

(6,212,790

)

(5,540,712

)

PROVISIONS FOR LIABILITIES

9

(149,605

)

-

NET LIABILITIES

(2,253,731

)

(509,391

)

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

(2,253,732

)

(509,392

)

(2,253,731

)

(509,391

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 December 2025 and were signed by:

Ms Y Danilova-Meretska - Director

1.	STATUTORY INFORMATION

Domio Home Interiors Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

14076290

Registered office:

70 Brompton Road

London

SW3 1ER

The presentation currency of the financial statements is the Pound Sterling (£).

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.

The financial statements have been prepared on a going concern basis as the directors are satisfied that the company will have adequate resources to meet its liabilities to third parties as they fall due.

Change in comparatives

The accounts have been prepared for a period of 18 months whereas the comparatives are for a period of 14 months.

Preparation of consolidated financial statements

The financial statements contain information about Domio Home Interiors Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Significant judgements and estimates

In the application of the company's accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period or in the period of the revision and future periods where the revision affects both current and future periods.

There are no significant judgements or estimates involved in the preparation of the financial statements.

Property,plant and equipment

Property, plant and equipment are stated at cost less accumulated depreciation and accumulated impairment losses. Such cost includes costs directly attributable to making the assets capable of operating as intended.

The carrying value of tangible assets are reviewed for impairment when events or changes in circumstances indicate the carrying value may not be recoverable.

Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.

Short leasehold - 15% on reducing balance

Equipment, fixtures and fittings - 25% on reducing balance

The company has adopted the policy of not depreciating the assets in the first year, however full depreciation is provided in the year of disposal.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost less impairment.

Taxation

Taxation for the period 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of material timing differences that have originated but not reversed at the statement of financial position date.

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 period 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.

Cash and cash equivalents

Cash and cash equivalents in the statement of financial position comprise cash at banks and in hand, short term deposits with an original maturity date of one month. Cash equivalents are defined as short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value.

Financial instrument

Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss.

Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit and loss.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 3 (2023 - NIL ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

Short

and

leasehold

fittings

Totals

£

£

£

COST

At 1 November 2023

2,199,992

549,274

2,749,266

Additions

727,009

487,626

1,214,635

Disposals

(77,737

)

(117,596

)

(195,333

)

At 31 December 2024

2,849,264

919,304

3,768,568

DEPRECIATION

Charge for period

372,302

149,712

522,014

Eliminated on disposal

(899

)

(23,805

)

(24,704

)

At 31 December 2024

371,403

125,907

497,310

NET BOOK VALUE

At 31 December 2024

2,477,861

793,397

3,271,258

At 31 October 2023

2,199,992

549,274

2,749,266

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 November 2023

and 31 December 2024

1

NET BOOK VALUE

At 31 December 2024

1

At 31 October 2023

1

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

170,913

-

Amounts owed by group undertakings

-

396,281

Other debtors

1,272,635

1,168,130

1,443,548

1,564,411

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade creditors

158,640

403,938

Amounts owed to group undertakings

87,786

-

Other creditors

369,634

2,705

616,060

406,643

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2024

2023

£

£

Other creditors

6,212,790

5,540,712

9.	PROVISIONS FOR LIABILITIES

2024

2023

£

£

Deferred tax

149,605

-

Deferred

tax

£

Provided during period

149,605

Balance at 31 December 2024

149,605

10.	RELATED PARTY DISCLOSURES

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.