Registered number
05173659
Dawnblue Ltd
Filleted Accounts
31 July 2025

Dawnblue Ltd
Registered number: | 05173659
Balance Sheet
as at 31 July 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Investments | 3 |  |  | 348,675 |  |  | 348,675
Current assets
Debtors | 4 |  | 1,254,102 |  |  | 1,223,056
Cash at bank and in hand |  |  | 9 |  |  | -
|  |  | 1,254,111 |  |  | 1,223,056
Creditors: amounts falling due within one year | 5 |  | (36,376) |  |  | (33,649)
Net current assets |  |  |  | 1,217,735 |  |  | 1,189,407
Total assets less current liabilities |  |  |  | 1,566,410 |  |  | 1,538,082
Creditors: amounts falling due after more than one year | 6 |  |  | (1,632,538) |  |  | (1,661,669)
Net liabilities |  |  |  | (66,128) |  |  | (123,587)
Capital and reserves
Called up share capital |  |  |  | 1,000 |  |  | 1,000
Profit and loss account |  |  |  | (67,128) |  |  | (124,587)
Shareholder's funds |  |  |  | (66,128) |  |  | (123,587)
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Rachel Bitan
Director
Approved by the board on 30 June 2026

Dawnblue Ltd
Notes to the Accounts
for the year ended 31 July 2025
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
| Tangible fixed assets
| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
| Freehold buildings | over 50 years
| Leasehold land and buildings | over the lease term
| Plant and machinery | over 5 years
| Fixtures, fittings, tools and equipment | over 5 years
| Investments
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
| Debtors
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
| Provisions
| Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
| Foreign currency translation
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
2 | Employees and Directors | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 1 |  | 1
3 | Investments
Other
investments
£
| Cost | Moriah Investments Sarl
| At 1 August 2024 | € 500,000 |  |  |  |  |  | 348,675
|  | 20,000 ordinary shares at €25 each
| At 31 July 2025 | 348,675
4 | Debtors | 2025 |  | 2024
£ | £
| Amount due from shareholder | € 1,450,000 |  |  |  | 1,254,102 |  | 1,223,056
| Prepayments | - |  | -
5 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Other Creditors | 35,629 |  | 31,676
| Accruals | 747 |  | 1,973
|  |  |  |  |  | 36,376 |  | 33,649
6 | Creditors: amounts falling due after one year | 2025 |  | 2024
£ | £
|  |  |  |  |  | 1,632,538 |  | 1,661,669
| Amount due to related party | € 1,367,549 |  |  |  | 1,182,791 |  | 1,223,056
| Amount due to shareholder | € 520,000 |  |  |  | 449,747 |  | 438,613
| Creditors | - |  | -
|  |  |  |  |  | 1,632,538 |  | 1,661,669
7 | Other information
| Dawnblue Ltd is a private company limited by shares and incorporated in England. Its registered office is:
| 19 Leyden Street
| London
| E1 7LE

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