REGISTERED NUMBER: 09108039 (England and Wales)

DAO INVESTMENTS LTD

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MAY 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

D A Oates

SECRETARY:

REGISTERED OFFICE:

59 Glebe Road

Sheffield

South Yorkshire

S10 1FB

REGISTERED NUMBER:

09108039 (England and Wales)

ACCOUNTANTS:

Ian R Collins & Co

The Bridge House

Mill Lane

Dronfield

Derbyshire

S18 2XL

FIXED ASSETS

Tangible assets

4

561,751

561,751

CURRENT ASSETS

Debtors

5

1,274

699

Investments

6

61

61

Cash at bank

22,974

4,588

24,309

5,348

CREDITORS

Amounts falling due within one year

7

(132,361

)

(138,391

)

NET CURRENT LIABILITIES

(108,052

)

(133,043

)

TOTAL ASSETS LESS CURRENT LIABILITIES

453,699

428,708

CREDITORS

Amounts falling due after more than one year

8

(303,937

)

(281,417

)

NET ASSETS

149,762

147,291

CAPITAL AND RESERVES

Called up share capital

1

1

Revaluation reserve

9

169,431

169,431

Other reserves

(9,846

)

(9,846

)

Retained earnings

(9,824

)

(12,295

)

SHAREHOLDERS' FUNDS

149,762

147,291

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st May 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st May 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 director and authorised for issue on 14th July 2026 and were signed by:

D A Oates - Director

1.	STATUTORY INFORMATION

DAO Investments Ltd 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 as modified by the revaluation of certain assets.

Tangible fixed assets

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

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

property

£

COST OR VALUATION

At 1st June 2025

and 31st May 2026

561,751

NET BOOK VALUE

At 31st May 2026

561,751

At 31st May 2025

561,751

Included in cost or valuation of land and buildings is freehold land of £ 160,239 (2025 - £ 160,239 ) which is not depreciated.

Cost or valuation at 31st May 2026 is represented by:

Freehold

property

£

Valuation in 2023

94,431

Valuation in 2025

34,254

Cost

433,066

561,751

If freehold land and buildings had not been revalued they would have been included at the following historical cost:

2026

2025

£

£

Cost

433,066

433,066

Value of land in freehold land and buildings

527,497

527,497

Freehold land and buildings were valued on an open market basis on 31st May 2025 by the Director .

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

1,274

699

6.	CURRENT ASSET INVESTMENTS

2026

2025

£

£

Listed investments

61

61

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

1

2

Taxation and social security

579

604

Other creditors

131,781

137,785

132,361

138,391

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Other creditors

303,937

281,417

9.

RESERVES

Revaluation

reserve

£

At 1st June 2025

and 31st May 2026

169,431

10.	ULTIMATE CONTROLLING PARTY

The controlling party is D A Oates.