REGISTERED NUMBER: 12323153 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

DU MATER LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Dr L V Dumas

Mr R I Du Preez

REGISTERED OFFICE:

24 Barnes Wallis Avenue

Christs Hospital

Horsham

West Sussex

RH13 0TL

REGISTERED NUMBER:

12323153 (England and Wales)

ACCOUNTANTS:

Fortus Limited

Business Advisors & Accountants

Equinox House

Clifton Park, Shipton Road

York

Yorkshire

YO30 5PA

FIXED ASSETS

Tangible assets

4

312

906

Investments

5

1,351,597

1,120,191

Investment property

6

1,085,000

1,535,000

2,436,909

2,656,097

CURRENT ASSETS

Debtors

7

885

1,829

Cash at bank

298,666

11,917

299,551

13,746

CREDITORS

Amounts falling due within one year

8

758,178

810,727

NET CURRENT LIABILITIES

(458,627

)

(796,981

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,978,282

1,859,116

CAPITAL AND RESERVES

Called up share capital

9

202

202

Share premium

1,544,810

1,544,810

Retained earnings

433,270

314,104

SHAREHOLDERS' FUNDS

1,978,282

1,859,116

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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.

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 12 October 2026 and were signed on its behalf by:

Mr R I Du Preez - Director

Dr L V Dumas - Director

1.	STATUTORY INFORMATION

Du Mater Limited 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

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 as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

Straight line over 3 years

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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 balance sheet date.

Going concern

At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2025 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

and 31 March 2026

1,800

DEPRECIATION

At 1 April 2025

894

Charge for year

594

At 31 March 2026

1,488

NET BOOK VALUE

At 31 March 2026

312

At 31 March 2025

906

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 April 2025

1,120,191

Additions

404,092

Disposals

(417,094

)

Revaluations

244,408

At 31 March 2026

1,351,597

NET BOOK VALUE

At 31 March 2026

1,351,597

At 31 March 2025

1,120,191

Cost or valuation at 31 March 2026 is represented by:

Other

investments

£

Valuation in 2023

844,326

Valuation in 2024

144,901

Valuation in 2025

130,964

Valuation in 2026

231,406

1,351,597

If fixed asset investments had not been revalued they would have been included at the following historical cost:

2026

2025

£

£

Cost

1,134,919

1,024,468

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

1,535,000

Disposals

(450,000

)

At 31 March 2026

1,085,000

NET BOOK VALUE

At 31 March 2026

1,085,000

At 31 March 2025

1,535,000

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

-

1,271

Other debtors

885

558

885

1,829

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Taxation and social security

1,237

9,859

Other creditors

756,941

800,868

758,178

810,727

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

202

Ordinary

1

202

202

The current shareholding is made up as follows:

Shareholders

Type of Share

No. of Share(s

)

Share Value

Dr L V Dumas

Ordinary A

159

£1

Dr V Graham

Ordinary B

2

£1

Ms H Graham

Ordinary B

2

£1

Mr R I Du Preez (Trustee)

Ordinary C

37

£1

Dr V Graham

Ordinary G

1

£1

Ms H Graham

Ordinary G

1

£1

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2026 and 31 March 2025:

2026

2025

£

£

Dr L V Dumas

Balance outstanding at start of year

(50

)

(230

)

Amounts advanced

281

180

Amounts repaid

(1,194

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(963

)

(50

)