2025-04-01 2026-03-31 2026-03-31 false 08057980 DAMP GNAT LIMITED 2026-04-09 62011 false iso4217:GBP xbrli:pure 08057980 2025-03-31 08057980 2026-03-31 08057980 2025-04-01 2026-03-31 08057980 2024-03-31 08057980 2025-03-31 08057980 2024-04-01 2025-03-31 08057980 bus:SmallEntities 2025-04-01 2026-03-31 08057980 bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 08057980 bus:FullAccounts 2025-04-01 2026-03-31 08057980 bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 08057980 core:WithinOneYear 2026-03-31 08057980 core:AfterOneYear 2026-03-31 08057980 core:WithinOneYear 2025-03-31 08057980 core:AfterOneYear 2025-03-31 08057980 core:ShareCapital 2026-03-31 08057980 core:SharePremium 2026-03-31 08057980 core:RevaluationReserve 2026-03-31 08057980 core:OtherReservesSubtotal 2026-03-31 08057980 core:RetainedEarningsAccumulatedLosses 2026-03-31 08057980 core:ShareCapital 2025-03-31 08057980 core:SharePremium 2025-03-31 08057980 core:RevaluationReserve 2025-03-31 08057980 core:OtherReservesSubtotal 2025-03-31 08057980 core:RetainedEarningsAccumulatedLosses 2025-03-31 08057980 core:LandBuildings 2026-03-31 08057980 core:PlantMachinery 2026-03-31 08057980 core:Vehicles 2026-03-31 08057980 core:FurnitureFittings 2026-03-31 08057980 core:OfficeEquipment 2026-03-31 08057980 core:NetGoodwill 2026-03-31 08057980 core:IntangibleAssetsOtherThanGoodwill 2026-03-31 08057980 core:ListedExchangeTraded 2026-03-31 08057980 core:UnlistedNon-exchangeTraded 2026-03-31 08057980 core:LandBuildings 2025-03-31 08057980 core:PlantMachinery 2025-03-31 08057980 core:Vehicles 2025-03-31 08057980 core:FurnitureFittings 2025-03-31 08057980 core:OfficeEquipment 2025-03-31 08057980 core:NetGoodwill 2025-03-31 08057980 core:IntangibleAssetsOtherThanGoodwill 2025-03-31 08057980 core:ListedExchangeTraded 2025-03-31 08057980 core:UnlistedNon-exchangeTraded 2025-03-31 08057980 core:LandBuildings 2025-04-01 2026-03-31 08057980 core:PlantMachinery 2025-04-01 2026-03-31 08057980 core:Vehicles 2025-04-01 2026-03-31 08057980 core:FurnitureFittings 2025-04-01 2026-03-31 08057980 core:OfficeEquipment 2025-04-01 2026-03-31 08057980 core:NetGoodwill 2025-04-01 2026-03-31 08057980 core:IntangibleAssetsOtherThanGoodwill 2025-04-01 2026-03-31 08057980 core:ListedExchangeTraded 2025-04-01 2026-03-31 08057980 core:UnlistedNon-exchangeTraded 2025-04-01 2026-03-31 08057980 core:MoreThanFiveYears 2025-04-01 2026-03-31 08057980 core:Non-currentFinancialInstruments 2026-03-31 08057980 core:Non-currentFinancialInstruments 2025-03-31 08057980 dpl:CostSales 2025-04-01 2026-03-31 08057980 dpl:DistributionCosts 2025-04-01 2026-03-31 08057980 core:LandBuildings 2025-04-01 2026-03-31 08057980 core:PlantMachinery 2025-04-01 2026-03-31 08057980 core:Vehicles 2025-04-01 2026-03-31 08057980 core:FurnitureFittings 2025-04-01 2026-03-31 08057980 core:OfficeEquipment 2025-04-01 2026-03-31 08057980 dpl:AdministrativeExpenses 2025-04-01 2026-03-31 08057980 core:NetGoodwill 2025-04-01 2026-03-31 08057980 core:IntangibleAssetsOtherThanGoodwill 2025-04-01 2026-03-31 08057980 dpl:GroupUndertakings 2025-04-01 2026-03-31 08057980 dpl:ParticipatingInterests 2025-04-01 2026-03-31 08057980 dpl:GroupUndertakings core:ListedExchangeTraded 2025-04-01 2026-03-31 08057980 core:ListedExchangeTraded 2025-04-01 2026-03-31 08057980 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2025-04-01 2026-03-31 08057980 core:UnlistedNon-exchangeTraded 2025-04-01 2026-03-31 08057980 dpl:CostSales 2024-04-01 2025-03-31 08057980 dpl:DistributionCosts 2024-04-01 2025-03-31 08057980 core:LandBuildings 2024-04-01 2025-03-31 08057980 core:PlantMachinery 2024-04-01 2025-03-31 08057980 core:Vehicles 2024-04-01 2025-03-31 08057980 core:FurnitureFittings 2024-04-01 2025-03-31 08057980 core:OfficeEquipment 2024-04-01 2025-03-31 08057980 dpl:AdministrativeExpenses 2024-04-01 2025-03-31 08057980 core:NetGoodwill 2024-04-01 2025-03-31 08057980 core:IntangibleAssetsOtherThanGoodwill 2024-04-01 2025-03-31 08057980 dpl:GroupUndertakings 2024-04-01 2025-03-31 08057980 dpl:ParticipatingInterests 2024-04-01 2025-03-31 08057980 dpl:GroupUndertakings core:ListedExchangeTraded 2024-04-01 2025-03-31 08057980 core:ListedExchangeTraded 2024-04-01 2025-03-31 08057980 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-04-01 2025-03-31 08057980 core:UnlistedNon-exchangeTraded 2024-04-01 2025-03-31 08057980 core:NetGoodwill 2026-03-31 08057980 core:IntangibleAssetsOtherThanGoodwill 2026-03-31 08057980 core:LandBuildings 2026-03-31 08057980 core:PlantMachinery 2026-03-31 08057980 core:Vehicles 2026-03-31 08057980 core:FurnitureFittings 2026-03-31 08057980 core:OfficeEquipment 2026-03-31 08057980 core:AfterOneYear 2026-03-31 08057980 core:WithinOneYear 2026-03-31 08057980 core:ListedExchangeTraded 2026-03-31 08057980 core:UnlistedNon-exchangeTraded 2026-03-31 08057980 core:ShareCapital 2026-03-31 08057980 core:SharePremium 2026-03-31 08057980 core:RevaluationReserve 2026-03-31 08057980 core:OtherReservesSubtotal 2026-03-31 08057980 core:RetainedEarningsAccumulatedLosses 2026-03-31 08057980 core:NetGoodwill 2025-03-31 08057980 core:IntangibleAssetsOtherThanGoodwill 2025-03-31 08057980 core:LandBuildings 2025-03-31 08057980 core:PlantMachinery 2025-03-31 08057980 core:Vehicles 2025-03-31 08057980 core:FurnitureFittings 2025-03-31 08057980 core:OfficeEquipment 2025-03-31 08057980 core:AfterOneYear 2025-03-31 08057980 core:WithinOneYear 2025-03-31 08057980 core:ListedExchangeTraded 2025-03-31 08057980 core:UnlistedNon-exchangeTraded 2025-03-31 08057980 core:ShareCapital 2025-03-31 08057980 core:SharePremium 2025-03-31 08057980 core:RevaluationReserve 2025-03-31 08057980 core:OtherReservesSubtotal 2025-03-31 08057980 core:RetainedEarningsAccumulatedLosses 2025-03-31 08057980 core:NetGoodwill 2024-03-31 08057980 core:IntangibleAssetsOtherThanGoodwill 2024-03-31 08057980 core:LandBuildings 2024-03-31 08057980 core:PlantMachinery 2024-03-31 08057980 core:Vehicles 2024-03-31 08057980 core:FurnitureFittings 2024-03-31 08057980 core:OfficeEquipment 2024-03-31 08057980 core:AfterOneYear 2024-03-31 08057980 core:WithinOneYear 2024-03-31 08057980 core:ListedExchangeTraded 2024-03-31 08057980 core:UnlistedNon-exchangeTraded 2024-03-31 08057980 core:ShareCapital 2024-03-31 08057980 core:SharePremium 2024-03-31 08057980 core:RevaluationReserve 2024-03-31 08057980 core:OtherReservesSubtotal 2024-03-31 08057980 core:RetainedEarningsAccumulatedLosses 2024-03-31 08057980 core:AfterOneYear 2025-04-01 2026-03-31 08057980 core:WithinOneYear 2025-04-01 2026-03-31 08057980 core:Non-currentFinancialInstruments core:CostValuation 2025-04-01 2026-03-31 08057980 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-04-01 2026-03-31 08057980 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-04-01 2026-03-31 08057980 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-04-01 2026-03-31 08057980 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-04-01 2026-03-31 08057980 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-04-01 2026-03-31 08057980 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-04-01 2026-03-31 08057980 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-04-01 2026-03-31 08057980 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-04-01 2026-03-31 08057980 core:Non-currentFinancialInstruments core:CostValuation 2026-03-31 08057980 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2026-03-31 08057980 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2026-03-31 08057980 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2026-03-31 08057980 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2026-03-31 08057980 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2026-03-31 08057980 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2026-03-31 08057980 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2026-03-31 08057980 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2026-03-31 08057980 core:Non-currentFinancialInstruments core:CostValuation 2025-03-31 08057980 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-03-31 08057980 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-03-31 08057980 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-03-31 08057980 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-03-31 08057980 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-03-31 08057980 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-03-31 08057980 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-03-31 08057980 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-03-31 08057980 bus:Director1 2025-04-01 2026-03-31 08057980 core:FurnitureFittingsToolsEquipment 2025-03-31 08057980 core:FurnitureFittingsToolsEquipment 2026-03-31 08057980 core:FurnitureFittingsToolsEquipment 2025-04-01 2026-03-31

DAMP GNAT LIMITED

Registered Number
08057980
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2026

DAMP GNAT LIMITED
Company Information
for the year from 1 April 2025 to 31 March 2026

Director | MILLIDGE, Reece David

Registered Address | 12a Marlborough Place
| Brighton
| BN1 1WN

Registered Number | 08057980 (England and Wales)

DAMP GNAT LIMITED
Balance Sheet as at
31 March 2026

| Notes | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 2,893 |  |  |  | 3,858
|  |  |  | 2,893 |  |  |  | 3,858
Current assets |  |  |  |  |  |  |  |
Debtors | 4 | 867 |  |  |  | 807 |  |
Cash at bank and on hand |  | 33,671 |  |  |  | 97,055 |  |
|  | 34,538 |  |  |  | 97,862 |  |
Creditors amounts falling due within one year | 5 | (44,924) |  |  |  | (90,497) |  |
Net current assets (liabilities) |  |  |  | (10,386) |  |  |  | 7,365
Total assets less current liabilities |  |  |  | (7,493) |  |  |  | 11,223
Provisions for liabilities | 6 |  |  | (723) |  |  |  | (964)
Net assets |  |  |  | (8,216) |  |  |  | 10,259
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | (8,316) |  |  |  | 10,159
Shareholders' funds |  |  |  | (8,216) |  |  |  | 10,259

- The company was entitled to exemption from audit for this reporting period 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 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 9 April 2026, and are signed on its behalf by:
MILLIDGE, Reece David Director Registered Company No. 08057980

DAMP GNAT LIMITED
Notes to the Financial Statements
for the year ended 31 March 2026

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Going concern
--- | ---
| After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Current taxation
--- | ---
| Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Reducing balance (%) |  | Straight line (years)
| Fixtures and fittings | - |  | 5
| Office Equipment | 25 |  | -

2. | Average number of employees
--- | ---

|  | 2026 |  | 2025
| Average number of employees during the year | 2 |  | 1

3. | Tangible fixed assets
--- | ---

|  | Fixtures & fittings |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £
| Cost or valuation
| At 01 April 25 | 324 |  | 17,897 |  | 18,221
| At 31 March 26 | 324 |  | 17,897 |  | 18,221
| Depreciation and impairment
| At 01 April 25 | 324 |  | 14,039 |  | 14,363
| Charge for year | - |  | 965 |  | 965
| At 31 March 26 | 324 |  | 15,004 |  | 15,328
| Net book value
| At 31 March 26 | - |  | 2,893 |  | 2,893
| At 31 March 25 | - |  | 3,858 |  | 3,858

4. | Debtors: amounts due within one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Other debtors | 867 |  | 807
| Total | 867 |  | 807

5. | Creditors: amounts due within one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 4,863 |  | -
| Other creditors | 39,297 |  | 37,719
| Accrued liabilities and deferred income | 764 |  | 52,778
| Total | 44,924 |  | 90,497

6. | Provisions for liabilities
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 723 |  | 964
| Total | 723 |  | 964

7. | Controlling party
--- | ---
| The company is controlled by the director, R D Millidge, who is also the sole shareholder.