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Company Registration No. 11783478 (England and Wales)
Dayuer Ltd Unaudited accounts for the year ended 31 January 2026
Dayuer Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Dayuer Ltd Company Information for the year ended 31 January 2026
Director
Jingyu Wu
Company Number
11783478 (England and Wales)
Registered Office
7 Marryat Place Wimbledon London SW19 5BL United Kingdom
Accountants
Fortune UK Accountants Ltd 4a Nelson Road London GB SE10 9JB
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Dayuer Ltd Statement of financial position as at 31 January 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Investment property
4
3,407,826 
3,407,826 
Current assets
Debtors
5
6,673 
2,750 
Cash at bank and in hand
21,121 
5,804 
27,794 
8,554 
Creditors: amounts falling due within one year
6
(37,178)
(85,853)
Net current liabilities
(9,384)
(77,299)
Total assets less current liabilities
3,398,442 
3,330,527 
Creditors: amounts falling due after more than one year
7
(3,483,257)
(3,483,257)
Net liabilities
(84,815)
(152,730)
Capital and reserves
Called up share capital
8
200 
200 
Profit and loss account
(85,015)
(152,930)
Shareholders' funds
(84,815)
(152,730)
For the year 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 director acknowledges her 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 7 October 2026 and were signed on its behalf by
Jingyu Wu Director Company Registration No. 11783478
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Dayuer Ltd Notes to the Accounts for the year ended 31 January 2026
1
Statutory information
Dayuer Ltd is a private company, limited by shares, registered in England and Wales, registration number 11783478. The registered office is 7 Marryat Place, Wimbledon, London, SW19 5BL, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
4
Investment property
2026 
£ 
Fair value at 1 February 2025
3,407,826 
At 31 January 2026
3,407,826 
5
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
Other debtors
6,673 
2,750 
6
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Loans from directors
34,898 
83,693 
Accruals
2,280 
2,160 
37,178 
85,853 
7
Creditors: amounts falling due after more than one year
2026 
2025 
£ 
£ 
Bank loans
3,483,257 
3,483,257 
8
Share capital
2026 
2025 
£ 
£ 
Allotted, called up and fully paid:
200 Ordinary shares of £1 each
200 
200 
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Dayuer Ltd Notes to the Accounts for the year ended 31 January 2026
9
Average number of employees
During the year the average number of employees was 0 (2025: 0).
10
Reconciliations on adoption of FRS 102
During the preparation of the financial statements for the year ended 31 January 2026, it was identified that rental income recognised in the year ended 31 January 2023 had been incorrectly recorded as a credit to rental receivables in the statement of financial position, rather than being recognised as rental income in the statement of comprehensive income. As a result, rental income and profit for the year ended 31 December 2023 were understated, while rental receivables and retained earnings were incorrectly presented. The error has been corrected in the financial statements for the year ended 31 December 2026 by reclassifying the relevant amount from rental receivables to rental income and adjusting retained earnings accordingly. The correction does not affect the total net assets of the company.
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