1 January 2025 false No description of principal activity Taxfiler 2024.6 11121894 business:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 11121894 2024-12-31 11121894 2025-01-01 2025-12-31 11121894 business:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 11121894 business:FilletedAccounts 2025-01-01 2025-12-31 11121894 2025-12-31 11121894 business:Director1 2025-01-01 2025-12-31 11121894 business:RegisteredOffice 2025-01-01 2025-12-31 11121894 2024-12-31 11121894 core:WithinOneYear 2025-12-31 11121894 core:WithinOneYear 2024-12-31 11121894 core:ShareCapital core:PreviouslyStatedAmount 2025-12-31 11121894 core:ShareCapital core:PreviouslyStatedAmount 2024-12-31 11121894 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-12-31 11121894 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-12-31 11121894 core:PreviouslyStatedAmount 2025-12-31 11121894 core:PreviouslyStatedAmount 2024-12-31 11121894 business:SmallEntities 2025-01-01 2025-12-31 11121894 countries:EnglandWales 2025-01-01 2025-12-31 11121894 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure
Company Registration No. 11121894 (England and Wales)
D LEMAS LTD Filleted accounts for the year ended 31 December 2025
D LEMAS LTD Filleted accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
D LEMAS LTD Company Information for the year ended 31 December 2025
Director
Darius Celesinskas
Company Number
11121894 (England and Wales)
Registered Office
22 LOCARNO ROAD IPSWICH IP3 9BA UNITED KINGDOM
- 3 -
D LEMAS LTD Statement of financial position as at 31 December 2025
2025
2024
Notes
£
£
Current assets
Cash at bank and in hand
440
1,822
Creditors: amounts falling due within one year
4
(1,096)
(671)
Net current (liabilities)/assets
(656)
1,151
Net (liabilities)/assets
(656)
1,151
Capital and reserves
Called up share capital
1
1
Profit and loss account
(657)
1,150
Shareholders' funds
(656)
1,151
For the year ending 31 December 2025 the company was entitled to exemption from audit 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 21 January 2026 and were signed on its behalf by
Darius Celesinskas Director Company Registration No. 11121894
- 4 -
D LEMAS LTD Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
D LEMAS LTD is a private company, limited by shares, registered in England and Wales, registration number 11121894. The registered office is 22 LOCARNO ROAD, IPSWICH, IP3 9BA, UNITED KINGDOM.
2
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.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
4
Creditors: amounts falling due within one year
2025
2024
£
£
Taxes and social security
113
-
Loans from directors
983
671
1,096
671
5
Average number of employees
During the year the average number of employees was 2 (2024: 2).
- 5 -