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Company registration number: 08366748
Demianyk Lobb Limited
Unaudited filleted abridged financial statements
31 January 2026
Demianyk Lobb Limited
Contents
Directors and other information
Abridged statement of financial position
Notes to the financial statements
Demianyk Lobb Limited
Directors and other information
Directors Mr Andrew Demianyk
Mr Aaron Lobb
Company number 08366748
Registered office 17 Great North Road
Welwyn Garden City
Hertfordshire
AL8 7TH
Accountant Ability Accounting Services Limited
11 Westbourne Grove
Chelmsford
Essex
CM2 9RT
Demianyk Lobb Limited
Abridged statement of financial position
31 January 2026
2026 2025
Note £ £ £ £
Fixed assets
Tangible assets 5 3,809 6,169
_______ _______
3,809 6,169
Current assets
Debtors 15,330 6,300
Cash at bank and in hand 282,429 364,891
_______ _______
297,759 371,191
Creditors: amounts falling due
within one year ( 14,371) ( 40,471)
_______ _______
Net current assets 283,388 330,720
_______ _______
Total assets less current liabilities 287,197 336,889
_______ _______
Net assets 287,197 336,889
_______ _______
Capital and reserves
Called up share capital 2 2
Profit and loss account 287,195 336,887
_______ _______
Shareholders funds 287,197 336,889
_______ _______
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.
Directors responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the abridged statement of income and retained earnings has not been delivered.
All of the members have consented to the preparation of the abridged statement of income and retained earnings and the abridged statement of financial position for the current year ending 31 January 2026 in accordance with Section 444(2A) of the Companies Act 2006.
These financial statements were approved by the board of directors and authorised for issue on 14 October 2026 , and are signed on behalf of the board by:
Mr Andrew Demianyk
Director
Company registration number: 08366748
Demianyk Lobb Limited
Notes to the financial statements
Year ended 31 January 2026
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 17 Great North Road, Welwyn Garden City, Hertfordshire, AL8 7TH.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared under the historical cost convention in accordance with the accounting policies set out below. These financial statements have been prepared in accordance with FRS 102, Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. The financial statements are prepared in sterling, which is the functional currency of the entity.
Turnover
Revenue is measured at the fair value of the consideration received or receivable net of VAT. Revenue is reduced for estimated customer returns, rebates and other similar allowances. Revenue from the sale of services is recognised when services are delivered and legal title has passed.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Tangible assets
tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Plant and machinery - 33 % straight line
If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.
Financial instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 2 (2025: 2 ).
5. Tangible assets
£
Cost
At 1 February 2025 and 31 January 2026 14,689
_______
Depreciation
At 1 February 2025 8,520
Charge for the year 2,360
_______
At 31 January 2026 10,880
_______
Carrying amount
At 31 January 2026 3,809
_______
At 31 January 2025 6,169
_______
6. Controlling party
The directors are considered to be the ultimate controlling parties by virtue of their ability to act in concert in respect of the financial and operating policies.