REGISTERED NUMBER: 15874779 (England and Wales)

ABRIDGED UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 3 AUGUST 2024 TO 31 AUGUST 2025

FOR

DITTO ASSETS LTD

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

C P Filiou

M Filiou BSc(Econ), FCCA

REGISTERED OFFICE:

c/o Michael Filiou Ltd

Salisbury House

81 High Street

Potters Bar

Hertfordshire

EN6 5AS

REGISTERED NUMBER:

15874779 (England and Wales)

ACCOUNTANTS:

Michael Filiou Ltd

Chartered Certified Accountants

www.michaelfiliou.com

Salisbury House

81 High Street

Potters Bar

Hertfordshire

EN6 5AS

FIXED ASSETS

Investments

4

662,241

CURRENT ASSETS

Debtors

5

32,449

Cash in hand

1,000

33,449

CREDITORS

Amounts falling due within one year

183,978

NET CURRENT LIABILITIES

(150,529

)

TOTAL ASSETS LESS CURRENT LIABILITIES

511,712

CREDITORS

Amounts falling due after more than one year

519,167

NET LIABILITIES

(7,455

)

CAPITAL AND RESERVES

Called up share capital

6

1,000

Retained earnings

(8,455

)

SHAREHOLDERS' FUNDS

(7,455

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

All the members have consented to the preparation of an abridged Balance Sheet for the period ended 31 August 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 September 2026 and were signed on its behalf by:

M Filiou BSc(Econ), FCCA - Director

C P Filiou - Director

1.	STATUTORY INFORMATION

Ditto Assets 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Preparation of consolidated financial statements

The company and its subsidiary undertaking comprise a small group. The company has taken advantage of the exemption provided by section 399(2A) of the Companies Act 2006 not to prepare group accounts. These financial statements therefore present information about the company as an individual undertaking and not about its group.

Investments in subsidiaries

Investments in subsidiary undertakings are measured at cost less accumulated impairment losses. Cost includes directly attributable transaction costs.

Taxation

Taxation for the period 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 .

4.	FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:

Totals

£

COST

Additions

662,241

At 31 August 2025

662,241

NET BOOK VALUE

At 31 August 2025

662,241

The company's investments at the Balance Sheet date in the share capital of companies include the following:

Baracuda Catering (Park Mews) Limited

Registered office: C/O Michael Filiou Ltd Salisbury House, 81 High Street, Potters Bar, Hertfordshire, England, EN6 5AS

Nature of business: Operation of a restaurant

%

Class of shares:

holding

Ordinary

100.00

5.

DEBTORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

£

Other debtors

31,800

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

value:

£

1,000

Ordinary

1

1,000