Dominique Levy Limited

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3—6

Registered number: 08920368

		31 December 2024		31 March 2024
	Notes	£	£	£	£
FIXED ASSETS
Investments	4		87,468		87,368

			87,468		87,368
CURRENT ASSETS
Debtors	5	5,220,309		371,099
Cash at bank and in hand		94,013		52,326

		5,314,322		423,425
Creditors: Amounts Falling Due Within One Year	6	(5,493,988 )		(506,050 )

NET CURRENT ASSETS (LIABILITIES)			(179,666 )		(82,625 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(92,198 )		4,743

NET (LIABILITIES)/ASSETS			(92,198 )		4,743

CAPITAL AND RESERVES
Called up share capital	7		200		100
Income Statement			(92,398 )		4,643

SHAREHOLDERS' FUNDS			(92,198)		4,743

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Dominique Levy Limited

Statement of Financial Position (continued)

As At 31 December 2024

For the period ending 31 December 2024 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 directors acknowledge 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.

On behalf of the board

Mr Hitesh Gadhia

Director

08/04/2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Dominique Levy Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08920368 . The registered office is 43 Manchester Street, London, W1U 7LP.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. Turnover

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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

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Dominique Levy Limited

Notes to the Financial Statements (continued)

For the Period 1 April 2024 to 31 December 2024

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the period was: NIL (2024: NIL)

4. Investments

	Unlisted
	£
Cost or Valuation
As at 1 April 2024	87,368
Additions	100

As at 31 December 2024	87,468

Provision
As at 1 April 2024	-

As at 31 December 2024	-

...CONTINUED

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Dominique Levy Limited

Notes to the Financial Statements (continued)

For the Period 1 April 2024 to 31 December 2024

Net Book Value
As at 31 December 2024	87,468

As at 1 April 2024	87,368

Investments comprise the following holdings:-

Name of Undertaking	Direct Holding

Art Consultant ACP SA	100%
Dodo Residential Ltd	50%
Saso Residential Ltd	50%

5. Debtors

	31 December 2024	31 March 2024
	£	£
Due within one year
Amounts owed by group undertakings	165,013	-
Amounts owed by participating interests	5,055,295	-
Other debtors	1	371,099

	5,220,309	371,099

The following balances are receivable from Group undertakings and participating interests:-

Name of Undertaking	Amount

Art Consultant ACP SA	£165,013
Dodo Residential Ltd	£4,164,732
Saso Residential LtD	£890,563

6. Creditors: Amounts Falling Due Within One Year

	31 December 2024	31 March 2024
	£	£
Trade creditors	-	1
Amounts owed to group undertakings	1,257,020	-
Other creditors	4,223,968	498,049
Taxation and social security	13,000	8,000

	5,493,988	506,050

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Dominique Levy Limited

Notes to the Financial Statements (continued)

For the Period 1 April 2024 to 31 December 2024

Art Consultant ACP SA is due a balance of £1,257,020 at the year end.

Other creditors represent amounts due to shareholders.

7. Share Capital

	31 December 2024	31 March 2024
	£	£
Allotted, Called up and fully paid	200	100

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