Dabse Ltd - Accounts

Dabse Ltd
Contents Page
For the year ended 31 May 2025

Accountants' report	1
Statement of financial position	2
Notes to the financial statements	3

Dabse Ltd Accountants' Report For the year ended 31 May 2025
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Dabse Ltd for the year ended 31 May 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Dabse Ltd for the year ended 31 May 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance. This report is made solely to the Board of Directors of Dabse Ltd , as a body, in accordance with the terms of our engagement letter dated 15 June 2021. Our work has been undertaken solely to prepare for your approval the accounts of Dabse Ltd and state those matters that we have agreed to state to the Board of Directors of Dabse Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Dabse Ltd and its Board of Directors as a body for our work or for this report. It is your duty to ensure that Dabse Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Dabse Ltd . You consider that Dabse Ltd is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of Dabse Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts 31 May 2025. .................................................... FD Chartered Accountants Bennet's House Office 2, 21 Leyton Road Harpenden AL5 2HU 01 April 2026 1

Dabse Ltd
Accountants' Report
For the year ended 31 May 2025

Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Dabse Ltd for the year ended 31 May 2025.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Dabse Ltd for the year ended 31 May 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance.
This report is made solely to the Board of Directors of Dabse Ltd , as a body, in accordance with the terms of our engagement letter dated 15 June 2021. Our work has been undertaken solely to prepare for your approval the accounts of Dabse Ltd and state those matters that we have agreed to state to the Board of Directors of Dabse Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Dabse Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Dabse Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Dabse Ltd . You consider that Dabse Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Dabse Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts

31 May 2025.

....................................................
FD Chartered Accountants
Bennet's House
Office 2, 21 Leyton Road
Harpenden
AL5 2HU
01 April 2026

1

Dabse Ltd
Statement of Financial Position
As at 31 May 2025

	Notes	31/05/2025 £	31/05/2024 £
Fixed assets
Tangible fixed assets	3	426,477	476,730
		426,477	476,730
Current assets
Debtors		1,726	27,019
Cash at bank and in hand		1,708	1,857
		3,434	28,876
Creditors: amount falling due within one year		(284,058)	(379,517)
Net current assets		(280,624)	(350,641)

Total assets less current liabilities		145,853	126,089
Creditors: amount falling due after more than one year		(255,495)	(151,691)
Provisions for liabilities		6,551	(2,564)
Net assets		(103,091)	(28,166)

Capital and reserves
Called up share capital	4	100	100
Profit and loss account		(103,191)	(28,266)
Shareholders' funds		(103,091)	(28,166)

For the year ended 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 01 April 2026 and were signed on its behalf by:

-------------------------------
Samed Erensoy
Director

2

Dabse Ltd
Notes to the Abridged Financial Statements
For the year ended 31 May 2025

General Information

Dabse Ltd is a private company, limited by shares, registered in England and Wales, registration number 13456210, registration address Office 2, Bennet's House, 21 Leyton Road, Harpenden, AL5 2HU.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Going concern basis

The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Website cost

Planning and operating costs for the company's website are charged to the income statement as incurred.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Land and Buildings

18 Reducing Balance

Investment properties

Investment properties are properties held to earn rentals and/or for capital appreciation.
Investment properties should be recognised initially at cost and subsequently investment properties are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 1 (2024 : 1).

3.

Tangible fixed assets

Cost or valuation	Land and Buildings	Fixtures and Fittings	Total
	£	£	£
At 01 June 2024	451,336	14,718	466,054
Additions	(136)	-	(136)
Disposals	-	-	-
Revaluations	(34,480)	-	(34,480)
At 31 May 2025	416,720	14,718	431,438
Depreciation
At 01 June 2024	-	2,819	2,819
Charge for year	-	2,142	2,142
On disposals	-	-	-
At 31 May 2025	-	4,961	4,961
Net book values
Closing balance as at 31 May 2025	416,720	9,757	426,477
Opening balance as at 01 June 2024	464,831	11,899	476,730

4.

Share Capital

Authorised
100 Ordinary shares of £1.00 each

Allotted, called up and fully paid	31/05/2025 £		31/05/2024 £
100 Ordinary shares of £1.00 each	100		100
	100		100

3

Registered Number: 13456210
England and Wales
DABSE LTD

Abridged Accounts

Period of accounts Start date: 01 June 2024 End date: 31 May 2025