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DO ACQUISITION LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026
Do Acquisition Limited is a private company limited by share capital and incorporated in England and Wales. The address of the registered office is West House, Shearway Business Park, Pent Road, Folkestone, Kent, CT19 4RJ. The principal activity of the company has been that of a holding company.
2.Accounting policies
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Basis of preparation of financial statements
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The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
The directors intend to strike the company off and as such the accounts have been prepared on a basis other than going concern. The sole investment and sole creditor have been written off with a net expense of £1 recognised in the Statement of comprehensive income.
The following principal accounting policies have been applied:
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Exemption from preparing consolidated financial statements
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The company, and the group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and group are considered eligible for the exemption to prepare consolidated accounts.
Post year end the company’s subsidiary was dissolved. The investment in the subsidiary and the
creditor due to the subsidiary company have therefore been written off in the financial statements. As the company is no longer trading and has no assets or liabilities, the directors intend to strike the company off. As a result, the accounts have been prepared on a basis other than going concern, which is described further in note 2.1.
Investments in subsidiaries are measured at cost less accumulated impairment.
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.
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The average monthly number of employees, including directors, during the year was 3 (2025 - 3).
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