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Registered number: 04179042
DCN Promotions T/A Norman Holdings Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2024
Optimise Accountants Ltd
Office 15 Bramley House 2a
Bramley Road
Long Eaton
Nottinghamshire
NG10 3SX
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04179042
2024 2023
Notes £ £ £ £
FIXED ASSETS
Investments 4 1,877 1,877
1,877 1,877
CURRENT ASSETS
Debtors 5 623,485 783,843
Cash at bank and in hand 66,495 2,808
689,980 786,651
Creditors: Amounts Falling Due Within One Year 6 (123,445 ) (188,691 )
NET CURRENT ASSETS (LIABILITIES) 566,535 597,960
TOTAL ASSETS LESS CURRENT LIABILITIES 568,412 599,837
NET ASSETS 568,412 599,837
CAPITAL AND RESERVES
Called up share capital 7 2 2
Profit and Loss Account 568,410 599,835
SHAREHOLDERS' FUNDS 568,412 599,837
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For the year ending 31 March 2024 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 directors acknowledge their 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 Daniel Norman
Director
25/10/2024
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
DCN Promotions T/A Norman Holdings Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 04179042 . The registered office is 494 Bristol Road, Selly Oak, Birmingham, B29 6BD.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.5. Consolidation
In the opinion of the director, the company and its subsidiary undertakings comprise a small group. The company has therefore taken advantage of the exemption provided by Section 399 of the Companies Act 2006 not to prepare group accounts.

3. Average Number of Employees
Average number of employees, including directors, during the year was:
2024 2023
Office and administration 2 2
2 2
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4. Investments
Unlisted
£
Cost
As at 1 April 2023 1,877
As at 31 March 2024 1,877
Provision
As at 1 April 2023 -
As at 31 March 2024 -
Net Book Value
As at 31 March 2024 1,877
As at 1 April 2023 1,877
The company owns 100% (2022:100%) of the ordinary share capital of DCN Property Services T/A Rover Homes Ltd, a company incorporated in England and Wales.
The investments are carried at cost less subsequent impairment as reliable measurements cannot easily be obtained.
5. Debtors
2024 2023
£ £
Due within one year
Prepayments and accrued income 626 -
Other debtors 25,000 51,117
Amounts owed by group undertakings 597,859 732,726
623,485 783,843
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 678 -
Other loans 26,000 -
Corporation tax - 12,518
Other taxes and social security 200 -
Accruals and deferred income - 141
Directors' loan accounts 96,567 176,032
123,445 188,691
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
8. Directors Advances, Credits and Guarantees
Dividends paid to directors
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2024 2023
£ £
Mr Daniel Norman 15,000 41,170
Mrs Stephanie Norman 15,000 43,103
9. Related Party Transactions
At the year end the company was owed £597,859 (2023: £732,725) from DCN Property Services T/A Rover Homes Ltd, a 100% subsidiary. This amount is included within Amounts owed by group undertakings. This amount is loaned interest free and is repayable on demand.
At the year end the company was owed £25,000 (2023: £25,000) from Greak Oak Investments Limited, a company in which the director, Daniel Norman, is also a director. During the year the company invoiced a management fee of £72,750 (2022: £61,250) to Great Oak Investments Limited.
10. Controlling Party
The company's controlling party is the director, Daniel Norman , by virtue of his ownership of 99% of the issued share capital in the company.

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