2 01/03/2025 28/02/2026 2026-02-28 false false false false false false false true false false true false false false false false false false No description of principal activities is disclosed 2025-03-01 Sage Accounts Production 24.0 - FRS102_2024 xbrli:pure xbrli:shares iso4217:GBP 13657369 2025-03-01 2026-02-28 13657369 2026-02-28 13657369 2025-02-28 13657369 2024-03-01 2025-02-28 13657369 2025-02-28 13657369 2024-02-29 13657369 bus:RegisteredOffice 2025-03-01 2026-02-28 13657369 bus:LeadAgentIfApplicable 2025-03-01 2026-02-28 13657369 bus:Director1 2025-03-01 2026-02-28 13657369 core:WithinOneYear 2026-02-28 13657369 core:WithinOneYear 2025-02-28 13657369 core:ShareCapital 2026-02-28 13657369 core:ShareCapital 2025-02-28 13657369 core:RetainedEarningsAccumulatedLosses 2026-02-28 13657369 core:RetainedEarningsAccumulatedLosses 2025-02-28 13657369 core:CostValuation core:Non-currentFinancialInstruments 2025-02-28 13657369 core:DisposalsRepaymentsInvestments core:Non-currentFinancialInstruments 2026-02-28 13657369 core:CostValuation core:Non-currentFinancialInstruments 2026-02-28 13657369 core:Non-currentFinancialInstruments 2026-02-28 13657369 core:Non-currentFinancialInstruments 2025-02-28 13657369 bus:SmallEntities 2025-03-01 2026-02-28 13657369 bus:AuditExemptWithAccountantsReport 2025-03-01 2026-02-28 13657369 bus:SmallCompaniesRegimeForAccounts 2025-03-01 2026-02-28 13657369 bus:PrivateLimitedCompanyLtd 2025-03-01 2026-02-28 13657369 bus:FullAccounts 2025-03-01 2026-02-28 13657369 core:OtherRelatedParties 2025-03-01 2026-02-28
Company registration number: 13657369
DEM FS&I Limited
Unaudited filleted financial statements
28 February 2026
DEM FS&I Limited
Contents
Directors and other information
Accountants report
Statement of financial position
Notes to the financial statements
DEM FS&I Limited
Directors and other information

| Directors | D Hutchinson |
| Company number | 13657369 |
| Registered office | Units 6-7, Thurrock Commercial Park |
|  | Juliette Way |
|  | Purfleet |
|  | Essex |
|  | RM15 4YA |
| Accountants | Pollock Taylor Ltd |
|  | Chartered Certified Accountants |
|  | Units 6-7, Thurrock Commercial Park |
|  | Juliette Way |
|  | Purfleet |
|  | Essex |
|  | RM15 4YA |

DEM FS&I Limited
Report to the board of directors on the preparation of the
unaudited statutory financial statements of DEM FS&I Limited
Year ended 28 February 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of DEM FS&I Limited for the year ended 28 February 2026 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants , we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/ professional-standards/ rules-standards/acca-rulebook.html.
This report is made solely to the board of directors of DEM FS&I Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of DEM FS&I Limited and state those matters that we have agreed to state to the board of directors of DEM FS&I Limited as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than DEM FS&I Limited and its board of directors as a body for our work or for this report.
It is your duty to ensure that DEM FS&I Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of DEM FS&I Limited. You consider that DEM FS&I Limited 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 financial statements of DEM FS&I Limited. 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 financial statements.
Pollock Taylor Ltd
Chartered Certified Accountants
Units 6-7, Thurrock Commercial Park
Juliette Way
Purfleet
Essex
RM15 4YA
19 June 2026
DEM FS&I Limited
Statement of financial position
28 February 2026

|  |  | 2026 |  |  |  | 2025 |  |
|  | Note | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |  |
Investments |  | 5 | 1,082,484 |  |  |  | 1,493,222 |  |
|  |  | _________ |  |  |  | _________ |  |
|  |  |  |  | 1,082,484 |  |  |  | 1,493,222
Current assets |  |  |  |  |  |  |  |  |
Debtors |  | 6 | 410,738 |  |  |  | - |  |
Cash at bank and in hand |  |  | 1 |  |  |  | - |  |
|  |  | _________ |  |  |  | _________ |  |
|  |  | 410,739 |  |  |  | - |  |
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
within one year |  | 7 | ( 1,318,048) |  |  |  | ( 1,366,846) |  |
|  |  | _________ |  |  |  | _________ |  |
Net current liabilities |  |  |  |  | ( 907,309) |  |  |  | ( 1,366,846)
|  |  |  |  | _________ |  |  |  | _________
Total assets less current liabilities |  |  |  |  | 175,175 |  |  |  | 126,376
|  |  |  |  | _________ |  |  |  | _________
Net assets |  |  |  |  | 175,175 |  |  |  | 126,376
|  |  |  |  | _________ |  |  |  | _________
Capital and reserves |  |  |  |  |  |  |  |  |
Called up share capital |  |  |  |  | 2 |  |  |  | 2
Profit and loss account |  |  |  |  | 175,173 |  |  |  | 126,374
|  |  |  |  | _________ |  |  |  | _________
Shareholders funds |  |  |  |  | 175,175 |  |  |  | 126,376
|  |  |  |  | _________ |  |  |  | _________

For the year ending 28 February 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 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.
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.
These financial statements were approved by the board of directors and authorised for issue on 19 June 2026 , and are signed on behalf of the board by:
D Hutchinson
Director
Company registration number: 13657369
DEM FS&I Limited
Notes to the financial statements
Year ended 28 February 2026
1. General information
The company is a private company limited by shares, registered in England & Wales. The address of the registered office is Units 6-7, Thurrock Commercial Park, Juliette Way, Purfleet, Essex, RM15 4YA.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and 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.
Fixed asset 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.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 2 (2025: 2 ).
5. Investments

|  | Other investments other than loans | Total |  |  |  |
|  | £ | £ |  |  |  |
| Cost |  |  |  |  |  |
| At 1 March 2025 | 1,493,222 | 1,493,222 |  |  |  |
| Disposals | ( 410,738) | ( 410,738) |  |  |  |
|  | _________ | _________ |  |  |  |
| At 28 February 2026 | 1,082,484 | 1,082,484 |  |  |  |
|  | _________ | _________ |  |  |  |
| Impairment |  |  |  |  |  |
| At 1 March 2025 and 28 February 2026 | - | - |  |  |  |
|  | _________ | _________ |  |  |  |
| Carrying amount |  |  |  |  |  |
| At 28 February 2026 | 1,082,484 | 1,082,484 |  |  |  |
|  | _________ | _________ |  |  |  |
| At 28 February 2025 | 1,493,222 | 1,493,222 |  |  |  |
|  | _________ | _________ |  |  |  |

6. Debtors

|  |  | 2026 | 2025
|  |  | £ | £
| Other debtors |  | 410,738 | -
|  |  | _________ | _________

7. Creditors: amounts falling due within one year

|  |  | 2026 | 2025
|  |  | £ | £
| Other creditors |  | 1,318,048 | 1,366,846
|  |  | _________ | _________

8. Related party transactions
At the end of the year £1,314,424 (2024:- £1,363,222) was owed to David Hutchinson Ltd which is a company incorporated in England and Wales and under the control of the director.