BrightAccountsProduction v1.0.0 v1.0.0 2022-05-01 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts The principal activity of the company is Management Consultancy 7 February 2024 1 1 NI675871 2023-04-30 NI675871 2022-04-30 NI675871 2021-04-30 NI675871 2022-05-01 2023-04-30 NI675871 2021-05-01 2022-04-30 NI675871 uk-bus:PrivateLimitedCompanyLtd 2022-05-01 2023-04-30 NI675871 uk-curr:PoundSterling 2022-05-01 2023-04-30 NI675871 uk-bus:AbridgedAccounts 2022-05-01 2023-04-30 NI675871 uk-core:ShareCapital 2023-04-30 NI675871 uk-core:ShareCapital 2022-04-30 NI675871 uk-core:RetainedEarningsAccumulatedLosses 2023-04-30 NI675871 uk-core:RetainedEarningsAccumulatedLosses 2022-04-30 NI675871 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2023-04-30 NI675871 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2022-04-30 NI675871 uk-bus:FRS102 2022-05-01 2023-04-30 NI675871 2022-05-01 2023-04-30 NI675871 uk-bus:Director1 2022-05-01 2023-04-30 NI675871 uk-bus:AuditExempt-NoAccountantsReport 2022-05-01 2023-04-30 xbrli:pure iso4217:GBP xbrli:shares
Company Registration Number: NI675871
 
 
Danu Ltd
 
Abridged Unaudited Financial Statements
 
for the financial year ended 30 April 2023
Danu Ltd
Company Registration Number: NI675871
ABRIDGED BALANCE SHEET
as at 30 April 2023

2023 2022
Notes £ £
 
Current Assets
Stocks 52,129 48,709
Debtors 330,276 119,511
Cash and cash equivalents 2,233 91,255
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384,638 259,475
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Creditors: amounts falling due within one year (194,311) (176,255)
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Net Current Assets 190,327 83,220
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Total Assets less Current Liabilities 190,327 83,220
 
Creditors:
amounts falling due after more than one year - (3,408)
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Net Assets 190,327 79,812
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Capital and Reserves
Called up share capital 1 1
Retained earnings 190,326 79,811
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Equity attributable to owners of the company 190,327 79,812
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The financial statements have been prepared 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).
           
All of the members have consented to the preparation of abridged accounts in accordance with section 444(2A) of the Companies Act 2006.
           
The company has taken advantage of the exemption under section 444 not to file the Abridged Profit and Loss Account and Director's Report.
For the financial year ended 30 April 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.
           
The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.
           
The director acknowledges her responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.
           
Approved by the Director and authorised for issue on 7 February 2024
           
           
________________________________          
Sarah Morris          
Director          
           



Danu Ltd
NOTES TO THE ABRIDGED FINANCIAL STATEMENTS
for the financial year ended 30 April 2023

   
1. General Information
 
Danu Ltd is a company limited by shares incorporated and registered in Northern Ireland. The registered number of the company is NI675871. The registered office of the company is 70 Cullenrammer Road, Dungannon, Co. Tyrone, BT70 1SD, Northern Ireland which is also the principal place of business of the company. The nature of the company's operations and its principal activities are set out in the Director's Report. The financial statements have been presented in Pound (£) which is also the functional currency of the company.
         
2. Summary of Significant Accounting Policies
 
The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
 
Statement of compliance
The financial statements of the company for the financial year ended 30 April 2023 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
 
Basis of preparation
The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
 
Turnover
Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.
 
Stocks
Stocks and work-in-progress are valued at the lower of cost and net realisable value.
 
Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.
 
Trade and other creditors
Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
 
Employee benefits
The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The company also operates a defined benefit pension scheme for its employees providing benefits based on final pensionable pay. The assets of this scheme are also held separately from those of the company, being invested with pension fund managers.
 
Taxation
Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date.
 
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated at the rates of exchange ruling at the Balance Sheet date. Non-monetary items that are measured in terms of historical cost in a foreign currency are translated at the rates of exchange ruling at the date of the transaction. Non-monetary items that are measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value was determined. The resulting exchange differences are dealt with in the Profit and Loss Account.
 
Ordinary share capital
The ordinary share capital of the company is presented as equity.
   
3. Period of financial statements
 
The comparative figures relate to the 15 month period ended 30 April 2022.
       
4. Employees
 
The average monthly number of employees, including director, during the financial year was 1, (2022 - 1).
 
  2023 2022
  Number Number
 
Administration 1 1
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5. Capital commitments
 
The company had no material capital commitments at the financial year-ended 30 April 2023.
   
6. Post-Balance Sheet Events
 
There have been no significant events affecting the company since the financial year-end.