DEBRO LIMITED Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 04631092

DEBRO LIMITED

Filleted Unaudited Financial Statements

31 May 2025

DEBRO LIMITED

Statement of Financial Position

31 May 2025

	2025		2024
Note	£	£	£

Current assets

Stocks		275,250	365,750
Debtors	6	13,619	20,796
Cash at bank and in hand		281	274
		---------	---------
		289,150	386,820

Creditors: amounts falling due within one year	7	931,233		675,533
		---------		---------
Net current liabilities			642,083	288,713
			---------	---------
Total assets less current liabilities			( 642,083)	( 288,713)

Creditors: amounts falling due after more than one year	8	5,143	239,826
		---------	---------
Net liabilities		( 647,226)	( 528,539)
		---------	---------

Capital and reserves

Called up share capital	50,000	50,000
Profit and loss account	( 697,226)	( 578,539)
	---------	---------
Shareholders deficit	( 647,226)	( 528,539)
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

DEBRO LIMITED

Statement of Financial Position (continued)

31 May 2025

These financial statements were approved by the board of directors and authorised for issue on 24 August 2026 , and are signed on behalf of the board by:

R Deblinger

Director

Company registration number: 04631092

DEBRO LIMITED

Notes to the Financial Statements

Year ended 31 May 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Hallswelle House, 1 Hallswelle Road, London, NW11 0DH.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant and machinery	-	33% straight line
Equipment	-	25% straight line

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

4. Employee numbers

The average number of persons employed by the company during the year amounted to Nil (2024: 2 ).

5. Tangible assets

	Plant and machinery	Equipment	Total
	£	£	£
Cost
At 1 June 2024 and 31 May 2025	8,097	6,065	14,162
	-------	-------	--------
Depreciation
At 1 June 2024 and 31 May 2025	8,097	6,065	14,162
	-------	-------	--------
Carrying amount
At 31 May 2025	–	–	–
	-------	-------	--------
At 31 May 2024	–	–	–
	-------	-------	--------

6. Debtors

	2025	2024
	£	£
Trade debtors	10,790	18,014
Other debtors	2,829	2,782
	--------	--------
	13,619	20,796
	--------	--------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	32,053	33,528
Trade creditors	57,456	71,933
Social security and other taxes	1,034	95
Other creditors	840,690	569,977
	---------	---------
	931,233	675,533
	---------	---------

8. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	5,143	15,326
Other creditors	–	224,500
	-------	---------
	5,143	239,826
	-------	---------

9. Financial instruments

For financial instruments measured at fair value, the basis for determining fair value must be disclosed. When a valuation technique is used, the assumptions applied in determining fair value for each class of financial assets or financial liabilities must be disclosed. If a reliable measure of fair value is no longer available for ordinary or preference shares measured at fair value through profit or loss, this must also be disclosed.

10. Directors' advances, credits and guarantees

During the year the directors entered into the following advances and credits with the company:

	2025
	Balance brought forward	Advances/ (credits) to the directors	Balance outstanding
	£	£	£
R Deblinger	( 560,977)	( 270,713)	( 831,690)
	---------	---------	---------

	2024
	Balance brought forward	Advances/ (credits) to the directors	Balance outstanding
	£	£	£
R Deblinger	( 346,911)	( 214,066)	( 560,977)
	---------	---------	---------