Dagelia Ltd

	Page
Accountants' Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—6

In accordance with our engagement letter dated 28 May 2026, and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.

This report is made to the directors in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the directors the financial statements that we have been engaged to compile, to report to the directors that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's directors for our work or for this report.

You have acknowledged on the balance sheet as at year ended 30 November 2025 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.

We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

28/08/2026

KINGSLEY

Chartered Certified Accountants

Kingsley House

19 The Beach

Clevedon

N Somerset

BS21 7QU

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Dagelia Ltd

Balance Sheet

As At 30 November 2025

Balance Sheet

Registered number: 07843328

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,580,551		1,564,783

			1,580,551		1,564,783
CURRENT ASSETS
Debtors	5	35,893		17,041
Cash at bank and in hand		167		30,365

		36,060		47,406
Creditors: Amounts Falling Due Within One Year	6	(1,321,940 )		(1,221,762 )

NET CURRENT ASSETS (LIABILITIES)			(1,285,880 )		(1,174,356 )

TOTAL ASSETS LESS CURRENT LIABILITIES			294,671		390,427

Creditors: Amounts Falling Due After More Than One Year	7		(114,804 )		(267,072 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(3,798 )		(5,425 )

NET ASSETS			176,069		117,930

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			175,969		117,830

SHAREHOLDERS' FUNDS			176,069		117,930

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Dagelia Ltd

Balance Sheet (continued)

As At 30 November 2025

For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

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

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Dr A A Louw

Director

28/08/2026

The notes on pages 4 to 6 form part of these financial statements.

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Dagelia Ltd

Notes to the Financial Statements

For The Year Ended 30 November 2025

Notes to the Financial Statements

1. General Information

Dagelia 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

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

The financial statements are prepared on the going concern basis. The major part of the company's working capital requirements are provided by loans from the directors. These loans are repayable on demand; however the directors have indicated that this support will continue for the foreseeable future.

There are no material uncertainties of which the directors are aware having considered the above and made due enquiries. As such, they continue to adopt the going concern basis in preparing the financial statements which assumes that the company will continue in operation for the foreseeable future.

2.2. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases. No depreciation is yet provided in relation to the deposit paid on a leasehold property still under third-party development.

Freehold	2% on cost
Leasehold	2% on cost
Plant & Machinery	20% reducing balance

2.3. 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 statement of financial position date.

1.4. Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3. Average Number of Employees

Average number of employees during the year, excluding directors, was: NIL (2024: NIL)

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Dagelia Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

4. Tangible Assets

	Land & Property
	Freehold	Leasehold	Plant & Machinery	Total
	£	£	£	£
Cost
As at 1 December 2024	1,758,070	-	277,557	2,035,627
Other	-	58,324	-	58,324

As at 30 November 2025	1,758,070	58,324	277,557	2,093,951

Depreciation
As at 1 December 2024	239,853	-	230,991	470,844
Provided during the period	33,243	-	9,313	42,556

As at 30 November 2025	273,096	-	240,304	513,400

Net Book Value
As at 30 November 2025	1,484,974	58,324	37,253	1,580,551

As at 1 December 2024	1,518,217	-	46,566	1,564,783

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	35,050	16,050
Prepayments and accrued income	843	991

	35,893	17,041

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Bank loans and overdrafts	180,000	182,000
Corporation tax	32,088	33,183
Accruals and deferred income	7,457	23,012
Directors' loan accounts	1,102,395	983,567

	1,321,940	1,221,762

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	114,804	267,072

8. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
100 Ordinary Shares of £ 1.000 each	100	100

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Dagelia Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

9. Related Party Transactions

DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The directors' loans are included in Other Creditors Due Within One Year and are interest-free and repayable on demand. The directors intend to withdraw the loans as and when the company has sufficient funds to repay them without affecting its cash flow. Neither director's loan account was overdrawn at any time during the year.

The company has rental agreements with a number of tenants including Watersedge Blue Ltd, a limited company in which Dagelia Ltd's directors are shareholders. The applicable leases are subject to formal written agreements under normal market conditions without incentive. Rental income derived from such connected party leases during the year under review was £130,000 (2024 £108,000).

10. Ultimate Controlling Party

The company is controlled by its directors who are both dental surgeons.

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