Registration number: 04570578

Demora Associates Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 6

Demora Associates Limited

Company Information

Directors

A De Mora G De Mora

Company secretary

G De Mora

Registered office

36 West Park Minehead Somerset TA24 8AN

Accountants

Burton Sweet Limited Chartered Accountants and Business Advisers Cooper House Lower Charlton Estate Shepton Mallet Somerset BA4 5QE

Demora Associates Limited

(Registration number: 04570578)
Balance Sheet
30 April 2026

	Note	2026 £	2024 £
Fixed assets
Tangible assets	4	9,360	9,360
Current assets
Cash at bank and in hand		-	75,684
Creditors: Amounts falling due within one year	5	-	(451)
Net current assets		-	75,233
Net assets		9,360	84,593
Capital and reserves
Called up share capital		180	180
Other reserves		20	20
Retained earnings		9,160	84,393
Shareholders' funds		9,360	84,593

Demora Associates Limited

(Registration number: 04570578)
Balance Sheet
30 April 2026

For the financial period ending 30 April 2026 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 period in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 1 June 2026 and signed on its behalf by:
 

......................................... A De Mora Director

Demora Associates Limited

Notes to the Unaudited Financial Statements
Period from 1 November 2024 to 30 April 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
36 West Park
Minehead
Somerset
TA24 8AN

These financial statements were authorised for issue by the Board on 1 June 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities and is shown net of value added tax.

The company recognises revenue when:
The amount of revenue can be reliably measured, and
it is probable that future economic benefits will flow to the entity;

Demora Associates Limited

Notes to the Unaudited Financial Statements
Period from 1 November 2024 to 30 April 2026

Tax

The tax expense for the period comprises tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Equipment	25% per annum reducing balance

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the period, was 2 (2024 - 1).

Demora Associates Limited

Notes to the Unaudited Financial Statements
Period from 1 November 2024 to 30 April 2026

4	Tangible assets

	Office equipment £	Total £
Cost or valuation
At 1 November 2024	105,979	105,979
At 30 April 2026	105,979	105,979
Depreciation
At 1 November 2024	96,619	96,619
At 30 April 2026	96,619	96,619
Carrying amount
At 30 April 2026	9,360	9,360
At 31 October 2024	9,360	9,360

5

Creditors

Creditors: amounts falling due within one year

	2026 £	2024 £
Due within one year
Accruals and deferred income	-	451