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Registered number: 3662467
Dajon Data Management Ltd
Financial Statements
For The Year Ended 31 December 2023
C K R
Chartered Certified Accountants
C K R House
70 East Hill
Dartford
Kent
DA1 1RZ
Financial Statements
Contents
Page
Accountants' Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—7
Page 1
Accountants' Report
Report to the director on the preparation of the unaudited statutory accounts of Dajon Data Management Ltd for the year ended 31 December 2023
To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Dajon Data Management Ltd 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 us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the director of Dajon Data Management Ltd , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Dajon Data Management Ltd and state those matters that we have agreed to state to the director of Dajon Data Management Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Dajon Data Management Ltd and its director as a body for our work or for this report.
It is your duty to ensure that Dajon Data Management 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 Dajon Data Management Ltd . You consider that Dajon Data Management Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Dajon Data Management 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.
Signed
23 August 2024
C K R
Chartered Certified Accountants
C K R House
70 East Hill
Dartford
Kent
DA1 1RZ
Page 1
Page 2
Balance Sheet
Registered number: 3662467
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 1 1
Tangible Assets 5 1,947,877 1,461,371
1,947,878 1,461,372
CURRENT ASSETS
Debtors 6 149,690 159,014
Cash at bank and in hand 510 581
150,200 159,595
Creditors: Amounts Falling Due Within One Year 7 (171,477 ) (155,436 )
NET CURRENT ASSETS (LIABILITIES) (21,277 ) 4,159
TOTAL ASSETS LESS CURRENT LIABILITIES 1,926,601 1,465,531
Creditors: Amounts Falling Due After More Than One Year 8 (314,460 ) (341,248 )
NET ASSETS 1,612,141 1,124,283
CAPITAL AND RESERVES
Called up share capital 10 49 49
Revaluation reserve 12 500,000 -
Profit and Loss Account 1,112,092 1,124,234
SHAREHOLDERS' FUNDS 1,612,141 1,124,283
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Page 3
For the year ending 31 December 2023 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.
On behalf of the board
Mr D J Andrews
Director
23 August 2024
The notes on pages 4 to 7 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Dajon Data Management Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 3662467 . The registered office is Beaumont House, Cray Valley Road, Orpington, Kent, BR5 2UB.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 5 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold Nil
Plant & Machinery 25% reducing balance basis
Motor Vehicles 25% reducing balance basis
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows:
2023 2022
Office and administration 6 6
Sales, marketing and distribution 8 10
14 16
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4. Intangible Assets
Goodwill
£
Cost
As at 1 January 2023 90,127
As at 31 December 2023 90,127
Amortisation
As at 1 January 2023 90,126
As at 31 December 2023 90,126
Net Book Value
As at 31 December 2023 1
As at 1 January 2023 1
5. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Total
£ £ £ £
Cost or Valuation
As at 1 January 2023 1,398,554 292,194 65,785 1,756,533
Additions - 2,947 - 2,947
Revaluation 500,000 - - 500,000
As at 31 December 2023 1,898,554 295,141 65,785 2,259,480
Depreciation
As at 1 January 2023 - 257,184 37,978 295,162
Provided during the period - 9,489 6,952 16,441
As at 31 December 2023 - 266,673 44,930 311,603
Net Book Value
As at 31 December 2023 1,898,554 28,468 20,855 1,947,877
As at 1 January 2023 1,398,554 35,010 27,807 1,461,371
The Director has undertaken a valuation of the freehold building. As at the reporting date, the freehold building has
been valued at £1,898,554. This valuation has been determined based on the Directors' assessment and is reflected in
the financial statements accordingly.
The valuation takes into consideration various factors including current market conditions, the location and condition of
the property, and any relevant comparable sales data available at the time of the assessment.
This valuation is subject to regular review and will be updated as necessary to reflect any significant changes in these
factors
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Page 6
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 121,617 140,541
Prepayments and accrued income 28,073 9,426
Other debtors - 9,047
149,690 159,014
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 2,477 2,477
Trade creditors 54,786 34,756
Bank loans and overdrafts 43,871 38,653
Corporation tax 15,651 7,580
Other taxes and social security 5,027 13,216
VAT 36,334 43,521
Other creditors 4,543 5,984
Pension payable 1,508 1,955
Accruals and deferred income 7,000 7,000
Director's loan account 280 294
171,477 155,436
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 14,425 16,903
Bank loans 282,535 296,845
Bounce back loan 17,500 27,500
314,460 341,248
9. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 2,477 2,477
Later than one year and not later than five years 14,425 16,903
16,902 19,380
16,902 19,380
10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 49 49
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11. Dividends
2023 2022
£ £
On equity shares:
Final dividend paid 61,005 77,420
61,005 77,420
12. Reserves
Revaluation Reserve
£
Surplus on revaluation 500,000
As at 31 December 2023 500,000
During the year the revaluation reserves were credited by the sum of £500,000 (2022 - £Nil) to reflect the increase in value of Freehold Land and Buildings. 
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