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Company Registration No. 11471662 (England and Wales)
DNH Holdings Limited Unaudited accounts for the year ended 31 July 2024
DNH Holdings Limited Unaudited accounts Contents
Page
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DNH Holdings Limited Company Information for the year ended 31 July 2024
Director
Daniel Hart
Company Number
11471662 (England and Wales)
Registered Office
Flat 4 174 Northcote Road London SW11 6RE
Accountants
Finovium & Co 7 Bell Yard London WC2A 2JR
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DNH Holdings Limited Statement of financial position as at 31 July 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Investment property
880,000 
601,601 
Current assets
Debtors
221,775 
244,250 
Cash at bank and in hand
13,459 
51,926 
235,234 
296,176 
Creditors: amounts falling due within one year
(389,277)
(155,226)
Net current (liabilities)/assets
(154,043)
140,950 
Total assets less current liabilities
725,957 
742,551 
Creditors: amounts falling due after more than one year
(537,890)
(804,414)
Provisions for liabilities
Deferred tax
(69,600)
- 
Net assets/(liabilities)
118,467 
(61,863)
Capital and reserves
Called up share capital
1 
1 
Revaluation reserve
278,399 
- 
Profit and loss account
(159,933)
(61,864)
Shareholders' funds
118,467 
(61,863)
For the year ending 31 July 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
These accounts have been prepared and delivered 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. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 24 April 2025 and were signed on its behalf by
Daniel Hart Director Company Registration No. 11471662
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DNH Holdings Limited Notes to the Accounts for the year ended 31 July 2024
1
Statutory information
DNH Holdings Limited is a private company, limited by shares, registered in England and Wales, registration number 11471662. The registered office is Flat 4, 174 Northcote Road, London, SW11 6RE.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Investment property
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
4
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1 
1 
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DNH Holdings Limited Notes to the Accounts for the year ended 31 July 2024
5
Transactions with related parties
Included in "Other Creditors" under "Creditors: amounts falling due after more than one year" is an amount of £275,650 (2023: £331,150) which is a loan to the company provided by High Tech Homes Limited, a company registered in England number 9401246. This loan has been provided to DNH Holdings Limited interest free and is repayable upon demand. Both DNH Holdings Limited and High Tech Homes Limited are controlled by Daniel Hart, the director of DNH Holdings Limited. Included in Other debtors" under "Debtors: Amounts falling due within one year, is £219,750 (2023: £212,750), which is a loan to Hart Property Group Limited, a company registered in England No 13358237. This loan has been provided to Hart Property Group Limited interest free and is repayable upon demand. Daniel Hart is a director of both DNH Holdings Limited and Hart Property Group Limited.
6
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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