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Registered number: 16234577
Dapats Ltd
Unaudited ABRIDGED Financial Statements
For the Period 6 February 2025 to 28 February 2026
Ip's Associates Limited
23 Argyle Street
Liverpool
L1 5BL
Contents
Page
Accountants' Report 1
Abridged Balance Sheet 2—3
Notes to the Abridged Financial Statements 4—5
Page 1
Accountants' Report
Chartered Accountants' report to the director on the preparation of the unaudited statutory accounts of Dapats Ltd for the period 6 February 2025 to 28 February 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Dapats Ltd for the period 6 February 2025 to 28 February 2026 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the director of Dapats Ltd , as a body, in accordance with the terms of our engagement letter dated 24 February 2025. Our work has been undertaken solely to prepare for your approval the accounts of Dapats Ltd and state those matters that we have agreed to state to the director of Dapats Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Dapats Ltd and its director, as a body, for our work or for this report.
It is your duty to ensure that Dapats Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Dapats Ltd . You consider that Dapats Ltd is exempt from the statutory audit requirement for the period.
We have not been instructed to carry out an audit of the accounts of Dapats Ltd . 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.
16 October 2026
Ip's Associates Limited
23 Argyle Street
Liverpool
L1 5BL
Page 1
Page 2
Abridged Balance Sheet
Registered number: 16234577
28 February 2026
Notes £ £
FIXED ASSETS
Investment Properties 4 382,487
382,487
CURRENT ASSETS
Debtors 3,115
Cash at bank and in hand 1,687
4,802
Creditors: Amounts Falling Due Within One Year (399,474 )
NET CURRENT ASSETS (LIABILITIES) (394,672 )
TOTAL ASSETS LESS CURRENT LIABILITIES (12,185 )
NET LIABILITIES (12,185 )
CAPITAL AND RESERVES
Called up share capital 5 1
Profit and Loss Account (12,186 )
SHAREHOLDERS' FUNDS (12,185)
Page 2
Page 3
For the period ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 28 February 2026 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Ka Fai Szeto
Director
16 October 2026
The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Notes to the Abridged Financial Statements
1. General Information
Dapats Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 16234577 . The registered office is 14-16 Balls Road , Prenton, CH43 5RE.
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.
2.2. 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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 2
2
4. Investment Property
28 February 2026
£
Fair Value
As at 6 February 2025 -
Additions 382,487
As at 28 February 2026 382,487
Page 4
Page 5
5. Share Capital
28 February 2026
£
Allotted, Called up and fully paid 1
Page 5