UK Demes Ltd - Filleted accounts

Registered number

10676714

UK Demes Ltd

Filleted Accounts

31 March 2026

UK Demes Ltd
Registered number:		10676714
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	4		214,447			217,618

Current assets
Stocks		11,377			9,300
Debtors	5	123,260			118,832
Cash at bank and in hand		65,037			144,087
		199,674			272,219

Creditors: amounts falling due within one year	6	(115,568)			(166,721)

Net current assets			84,106			105,498

Total assets less current liabilities			298,553			323,116

Creditors: amounts falling due after more than one year	7		(30,699)			(50,719)



Net assets			267,854			272,397

Capital and reserves
Called up share capital			200			200
Profit and loss account			267,654			272,197

Shareholders' funds			267,854			272,397

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their 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.




Karim Roozegar
Director
Approved by the board on 1 August 2026

UK Demes Ltd
Notes to the Accounts
for the year ended 31 March 2026


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).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	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:

	Plant and machinery			20% on written down value
	Motor vehicles			20% on written down value
	Fixtures, fittings, tools and equipment			19% on written down value

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	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.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	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.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					10		10


3	Intangible fixed assets							£
	Goodwill:

	Cost
	At 1 April 2025							170
	At 31 March 2026							170

	Amortisation
	At 1 April 2025							170
	At 31 March 2026							170

	Net book value
	At 31 March 2026							-

	Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.


4	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 April 2025	58,465		240,972		31,995		331,432
	Additions	-		40,150		-		40,150
	At 31 March 2026	58,465		281,122		31,995		371,582

	Depreciation
	At 1 April 2025	5,846		96,450		11,518		113,814
	Charge for the year	5,846		33,380		4,095		43,321
	At 31 March 2026	11,692		129,830		15,613		157,135

	Net book value
	At 31 March 2026	46,773		151,292		16,382		214,447
	At 31 March 2025	52,619		144,522		20,477		217,618


5	Debtors					2026		2025
£							£

	Trade debtors					123,260		118,832


6	Creditors: amounts falling due within one year					2026		2025
£							£

	Bank loans and overdrafts					17,295		13,698
	BHRV					19,932		19,932
	Trade creditors					23,106		36,215
	Director's account - Mr B Roozgar					(3,000)		-
	Pension					941		1,006
	Owner					14,946		14,946
	Net Wages					3,930		8,775
	Taxation and social security costs					6,810		36,390
	Other creditors					31,608		35,759
						115,568		166,721


7	Creditors: amounts falling due after one year					2026		2025
£							£

	Funding Circle Limited					12,203		23,622
	Bank loans					18,496		27,097
						30,699		50,719


8	Other information

	UK Demes Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	Unit 6
	Sandown Road Industrial Estate
	Watford
	WD24 7UB