Duretta Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 11134163

Duretta Limited

Filleted Unaudited Financial Statements

31 January 2025

Duretta Limited

Statement of Financial Position

31 January 2025

	2025	2024
Note	£	£

Fixed assets

Investments	4	1	1

Current assets

Debtors	5	145,430	135,930
Cash at bank and in hand		60,303	1,000,524
		---------	------------
		205,733	1,136,454

Creditors: amounts falling due within one year	6	215,043	1,144,629
		---------	------------
Net current liabilities		9,310	8,175
		-------	-------
Total assets less current liabilities		( 9,309)	( 8,174)
		-------	-------
Net liabilities		( 9,309)	( 8,174)
		-------	-------

Capital and reserves

Called up share capital	1	1
Profit and loss account	( 9,310)	( 8,175)
	-------	-------
Shareholders deficit	( 9,309)	( 8,174)
	-------	-------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 January 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 financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Duretta Limited

Statement of Financial Position (continued)

31 January 2025

These financial statements were approved by the board of directors and authorised for issue on 28 April 2026 , and are signed on behalf of the board by:

Mr S Feldman

Director

Company registration number: 11134163

Duretta Limited

Notes to the Financial Statements

Year ended 31 January 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Hallswelle House, 1 Hallswelle Road, London, NW11 0DH, United Kingdom.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

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

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Investments in associates

Investments in associates accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses. Investments in associates accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income/profit or loss. Where it is impracticable to measure fair value reliably without undue cost or effort, the cost model will be adopted. Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the associate arising before or after the date of acquisition.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

4. Investments

	Shares in group undertakings
	£
Cost
At 1 February 2024 and 31 January 2025	1
	----
Impairment
At 1 February 2024 and 31 January 2025	–
	----

Carrying amount
At 31 January 2025	1
	----
At 31 January 2024	1
	----

5. Debtors

	2025	2024
	£	£
Other debtors	145,430	135,930
	---------	---------

6. Creditors: amounts falling due within one year

	2025	2024
	£	£
Other creditors	215,043	1,144,629
	---------	------------