IRIS Accounts Production v26.1.10.61 00930546 Board of Directors 1.1.25 31.12.25 31.12.25 24.6.26 false true false false true false Auditors Opinion iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 00930546 2024-12-31 00930546 2025-12-31 00930546 2025-01-01 2025-12-31 00930546 2023-12-31 00930546 2024-01-01 2024-12-31 00930546 2024-12-31 00930546 ns15:EnglandWales 2025-01-01 2025-12-31 00930546 ns14:PoundSterling 2025-01-01 2025-12-31 00930546 ns10:Director1 2025-01-01 2025-12-31 00930546 ns10:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 00930546 ns10:SmallEntities 2025-01-01 2025-12-31 00930546 ns10:Audited 2025-01-01 2025-12-31 00930546 ns10:SmallCompaniesRegimeForDirectorsReport 2025-01-01 2025-12-31 00930546 ns10:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 00930546 ns10:FullAccounts 2025-01-01 2025-12-31 00930546 ns10:Director2 2025-01-01 2025-12-31 00930546 ns10:Director3 2025-01-01 2025-12-31 00930546 ns10:Director4 2025-01-01 2025-12-31 00930546 ns10:CompanySecretary1 2025-01-01 2025-12-31 00930546 ns10:RegisteredOffice 2025-01-01 2025-12-31 00930546 ns5:CurrentFinancialInstruments 2025-12-31 00930546 ns5:CurrentFinancialInstruments 2024-12-31 00930546 ns5:ShareCapital 2025-12-31 00930546 ns5:ShareCapital 2024-12-31 00930546 ns5:RetainedEarningsAccumulatedLosses 2025-12-31 00930546 ns5:RetainedEarningsAccumulatedLosses 2024-12-31 00930546 ns5:LongLeaseholdAssets ns5:LandBuildings 2025-01-01 2025-12-31 00930546 ns5:FurnitureFittings 2025-01-01 2025-12-31 00930546 ns5:LongLeaseholdAssets ns5:LandBuildings 2024-12-31 00930546 ns5:FurnitureFittings 2024-12-31 00930546 ns5:LongLeaseholdAssets ns5:LandBuildings 2025-12-31 00930546 ns5:FurnitureFittings 2025-12-31 00930546 ns5:LongLeaseholdAssets ns5:LandBuildings 2024-12-31 00930546 ns5:FurnitureFittings 2024-12-31 00930546 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-12-31 00930546 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-12-31 00930546 ns5:WithinOneYear 2025-12-31 00930546 ns5:WithinOneYear 2024-12-31 00930546 ns5:BetweenOneFiveYears 2025-12-31 00930546 ns5:BetweenOneFiveYears 2024-12-31 00930546 ns5:AllPeriods 2025-12-31 00930546 ns5:AllPeriods 2024-12-31

REGISTERED NUMBER: 00930546 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

DORMEUIL (UK) LIMITED

| DORMEUIL (UK) LIMITED (REGISTERED NUMBER: 00930546) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| DORMEUIL (UK) LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

| DIRECTORS: | R Boide

| D F Dormeuil

| V A Dormeuil

| C S Robinson

| SECRETARY: | M Jessop

| REGISTERED OFFICE: | 35 Sackville Street

| London

| W1S 3EG

| REGISTERED NUMBER: | 00930546 (England and Wales)

| AUDITORS: | Jamieson Stone LLP

| Windsor House

| 40/41 Great Castle Street

| London

| W1W 8LU

| DORMEUIL (UK) LIMITED (REGISTERED NUMBER: 00930546) |

BALANCE SHEET

31 DECEMBER 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 12,236 |  | 14,962 |  |

CURRENT ASSETS

Debtors | 5 | 259,308 |  | 242,587 |  |

Cash at bank | 6 | 11,146 |  | 51,352 |  |

270,454 |  | 293,939 |  |

CREDITORS

Amounts falling due within one year | 7 | (170,926 | ) | (197,494 | ) |

NET CURRENT ASSETS | 99,528 |  | 96,445 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 111,764 |  | 111,407 |  |

PROVISIONS FOR LIABILITIES | 9 | (25,000 | ) | (25,000 | ) |

NET ASSETS | 86,764 |  | 86,407 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 86,664 |  | 86,307 |  |

86,764 |  | 86,407 |  |

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 June 2026 and were signed on its behalf by:

D F Dormeuil - Director

| DORMEUIL (UK) LIMITED (REGISTERED NUMBER: 00930546) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| Dormeuil (UK) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

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

| The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

| These financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

| Significant judgements and estimates

| In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

| The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

| Going concern

| The financial statements have been prepared on a going concern basis which means that the company can be expected to meet its liabilities as they fall due for a period of 12 months from the date of signing these financial statements. In assessing the appropriateness of the going concern basis of preparation the directors have taken into account the key risks of the business. The Directors have considered the company's business model and availability of cash resources and cite that the Company is profitable, is in a net asset position at the year end and has generated sufficient cash to meet its liabilities during the financial year.

| Further, should the company require it, financial support could be provided from it's parent. Having undertaken this assessment the directors consider that the company will be able to meet its liabilities as they fall due for the foreseeable future and it is therefore appropriate to prepare the financial statements on a going concern basis.

| Turnover

| Turnover is the total amount receivable by the company excluding value added tax, in the ordinary course of its business for goods supplied and services provided.

| DORMEUIL (UK) LIMITED (REGISTERED NUMBER: 00930546) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

2. | ACCOUNTING POLICIES - continued

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Leasehold property | - | over the period of the lease

| Fixtures & fittings | - | 5 to 15 years

| Debtors

| Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

| Cash and cash equivalents

| Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

| Creditors

| Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

| Provisions for liabilities

| Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.

| Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.

| Increases in provisions are generally charged as an expense to profit or loss.

| Financial instruments

| The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| DORMEUIL (UK) LIMITED (REGISTERED NUMBER: 00930546) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

2. | ACCOUNTING POLICIES - continued

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

| The company operates a defined benefit pension scheme, the Dormeuil London Retirement Benefit Scheme, which is closed to new members. Contributions payable to the scheme are agreed following each triennial actuarial valuation. The last actuarial valuation was in 2023 and which agreed a funding schedule to December 2030. The next actuarial valuation is due in 2026.

| The assets and liabilities of the defined benefit pension scheme are held independently from the company by the trustees of the Dormeuil London Retirement Benefit Scheme.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 6 (2024 - 5 ) .

4. | TANGIBLE FIXED ASSETS

| Leasehold |  | Fixtures |

| property |  | & fittings |  | Totals

£ | £ | £ |

| COST

| At 1 January 2025

| and 31 December 2025 | 129,734 |  | 57,513 |  | 187,247 |  |

| DEPRECIATION

| At 1 January 2025 | 129,734 |  | 42,551 |  | 172,285 |  |

| Charge for year | - |  | 2,726 |  | 2,726 |  |

| At 31 December 2025 | 129,734 |  | 45,277 |  | 175,011 |  |

| NET BOOK VALUE

| At 31 December 2025 | - |  | 12,236 |  | 12,236 |  |

| At 31 December 2024 | - |  | 14,962 |  | 14,962 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 178,283 |  | 110,087 |  |

| Other debtors | 22,238 |  | 30,698 |  |

| Amounts due from group undertakings | 36,919 |  | 74,323 |  |

| Prepayments and accrued income | 21,868 |  | 27,479 |  |

259,308 |  | 242,587 |  |

6. | CASH AT BANK

2025 | 2024 |

£ | £ |

| Cash at bank | 11,146 |  | 51,352 |  |

| DORMEUIL (UK) LIMITED (REGISTERED NUMBER: 00930546) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Corporation tax | 1,467 |  | 10,161 |  |

| Social security and other taxes | 19,582 |  | 15,818 |  |

| Amounts due to group

| undertakings | 62,947 |  | 57,432 |  |

| Accruals and deferred income | 86,930 |  | 114,083 |  |

170,926 |  | 197,494 |  |

8. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

2025 | 2024 |

£ | £ |

| Within one year | 50,000 |  | 50,000 |  |

| Between one and five years | 48,630 |  | 48,630 |  |

98,630 |  | 98,630 |  |

9. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Other provisions

| Dilapidation provision | 25,000 |  | 25,000 |  |

10. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| Michael Stone (Senior Statutory Auditor)

| for and on behalf of Jamieson Stone LLP

11. | PENSION COMMITMENTS

| The company operates a defined benefit pension scheme, the Dormeuil London Retirement Benefit Scheme, which is closed to new members. The last actuarial valuation of the scheme in 2023 reported a funding shortfall of £195,000. The trustees and the employer agreed a payment schedule in 2024 comprising a one-off payment of £40,000 in February 2024, and £28,000 per annum payable in monthly instalments during the period ending December 2030.

| In 2025 the trustees and the employer agreed an amendment to the payment schedule with additional payments of £35,000 in February 2025 and £15,000 in December 2025.

| The shortfall will be reviewed in the next actuarial valuation report which is due in 2026.

12. | RELATED PARTY DISCLOSURES

| The Company is exempt under the terms of Financial Reporting Standard 102 (FRS102) Section 33 paragraph 1A , from disclosing related party transactions with other group companies, on the grounds that the company is wholly owned within the group and the company is included in consolidated financial statements prepared by the group.

| DORMEUIL (UK) LIMITED (REGISTERED NUMBER: 00930546) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

13. | ULTIMATE CONTROLLING PARTY

| The Company's immediate parent undertaking is Dormeuil Freres SAS, a company incorporated in France.

| In the directors' opinion the ultimate parent undertaking is Fraxa Holding SAS, a company incorporated in France. Copies of the group financial statements, which include the company, a re available from its registered office at Air Park Sud, 3 Avenue Jeanne Garnerin, 91320, Wissous Cedex, France.