DOY DOY EPSOM LTD

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 16167885

		31 January 2026
	Notes	£	£
FIXED ASSETS
Intangible Assets	4		107,997
Tangible Assets	5		1,284

			109,281
CURRENT ASSETS
Stocks	6	1,450
Debtors		62,028
Cash at bank and in hand		8,876

		72,354
Creditors: Amounts Falling Due Within One Year		(176,997 )

NET CURRENT ASSETS (LIABILITIES)			(104,643 )

TOTAL ASSETS LESS CURRENT LIABILITIES			4,638

NET ASSETS			4,638

CAPITAL AND RESERVES
Called up share capital	7		1
Profit and Loss Account			4,637

SHAREHOLDERS' FUNDS			4,638

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DOY DOY EPSOM LTD

Balance Sheet (continued)

As At 31 January 2026

For the period ending 31 January 2026 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

Mr I Catuk

Director

05/10/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

DOY DOY EPSOM LTD is a private company, limited by shares, incorporated in England & Wales, registered number 16167885 . The registered office is 1 Mayford Court, Sherwood Way, Epsom, KT19 8GX.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

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

2.2. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Turnover is generated from the ordinary activities of the business and is recognized when the goods are delivered to the customer.

2.4. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of 10 years.

2.5. 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:

Plant & Machinery	25% on reducing balance
Computer Equipment	25% on reducing balance

2.6. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

Cost is determined on a first in first out basis. Net realizable value represents estimated selling price less any additional costs to sell.

2.7. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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DOY DOY EPSOM LTD

Notes to the Financial Statements (continued)

For the Period 7 January 2025 to 31 January 2026

2.7. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 12

4. Intangible Assets

	Goodwill	Other	Total
	£	£	£
Cost
As at 7 January 2025	-	-	-
Additions	119,993	3	119,996

As at 31 January 2026	119,993	3	119,996

Amortisation
As at 7 January 2025	-	-	-
Provided during the period	11,999	-	11,999

As at 31 January 2026	11,999	-	11,999

Net Book Value
As at 31 January 2026	107,994	3	107,997

As at 7 January 2025	-	-	-

5. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Computer Equipment	Total
	£	£	£	£
Cost
As at 7 January 2025	-	-	-	-
Additions	1	1,153	558	1,712

As at 31 January 2026	1	1,153	558	1,712

Depreciation
As at 7 January 2025	-	-	-	-
Provided during the period	-	288	140	428

As at 31 January 2026	-	288	140	428

Net Book Value
As at 31 January 2026	1	865	418	1,284

As at 7 January 2025	-	-	-	-

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DOY DOY EPSOM LTD

Notes to the Financial Statements (continued)

For the Period 7 January 2025 to 31 January 2026

6. Stocks

	31 January 2026
	£
Stock	1,450

7. Share Capital

	31 January 2026
Allotted, called up and fully paid	£
100 Ordinary Shares of £ 0.01 each	1

8. Related Party Transactions

Mr I Catuk

Director & 50% shareholder

At the reporting date, the company owed £5,050 to Mr Catuk. This is an interest free loan with no set repayment terms.

Mr N Karagul

Director & 50% shareholde

At the reporting date, the company owed £60,146 to Mr Karagul. This is an interest free loan with no set repayment terms.

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