2024-01-012024-12-312024-12-31false09345849DANELLI PROPERTIES LIMITED2025-07-1168209falseiso4217:GBPxbrli:pure093458492024-01-01093458492024-12-31093458492024-01-012024-12-31093458492023-01-01093458492023-12-31093458492023-01-012023-12-3109345849bus:SmallEntities2024-01-012024-12-3109345849bus:AuditExempt-NoAccountantsReport2024-01-012024-12-3109345849bus:FullAccounts2024-01-012024-12-3109345849bus:PrivateLimitedCompanyLtd2024-01-012024-12-3109345849core:WithinOneYear2024-12-3109345849core:AfterOneYear2024-12-3109345849core:WithinOneYear2023-12-3109345849core:AfterOneYear2023-12-3109345849core:ShareCapital2024-12-3109345849core:SharePremium2024-12-3109345849core:RevaluationReserve2024-12-3109345849core:OtherReservesSubtotal2024-12-3109345849core:RetainedEarningsAccumulatedLosses2024-12-3109345849core:ShareCapital2023-12-3109345849core:SharePremium2023-12-3109345849core:RevaluationReserve2023-12-3109345849core:OtherReservesSubtotal2023-12-3109345849core:RetainedEarningsAccumulatedLosses2023-12-3109345849core:LandBuildings2024-12-3109345849core:PlantMachinery2024-12-3109345849core:Vehicles2024-12-3109345849core:FurnitureFittings2024-12-3109345849core:OfficeEquipment2024-12-3109345849core:NetGoodwill2024-12-3109345849core:IntangibleAssetsOtherThanGoodwill2024-12-3109345849core:ListedExchangeTraded2024-12-3109345849core:UnlistedNon-exchangeTraded2024-12-3109345849core:LandBuildings2023-12-3109345849core:PlantMachinery2023-12-3109345849core:Vehicles2023-12-3109345849core:FurnitureFittings2023-12-3109345849core:OfficeEquipment2023-12-3109345849core:NetGoodwill2023-12-3109345849core:IntangibleAssetsOtherThanGoodwill2023-12-3109345849core:ListedExchangeTraded2023-12-3109345849core:UnlistedNon-exchangeTraded2023-12-3109345849core:LandBuildings2024-01-012024-12-3109345849core:PlantMachinery2024-01-012024-12-3109345849core:Vehicles2024-01-012024-12-3109345849core:FurnitureFittings2024-01-012024-12-3109345849core:OfficeEquipment2024-01-012024-12-3109345849core:NetGoodwill2024-01-012024-12-3109345849core:IntangibleAssetsOtherThanGoodwill2024-01-012024-12-3109345849core:ListedExchangeTraded2024-01-012024-12-3109345849core:UnlistedNon-exchangeTraded2024-01-012024-12-3109345849core:MoreThanFiveYears2024-01-012024-12-3109345849core:Non-currentFinancialInstruments2024-12-3109345849core:Non-currentFinancialInstruments2023-12-3109345849dpl:CostSales2024-01-012024-12-3109345849dpl:DistributionCosts2024-01-012024-12-3109345849core:LandBuildings2024-01-012024-12-3109345849core:PlantMachinery2024-01-012024-12-3109345849core:Vehicles2024-01-012024-12-3109345849core:FurnitureFittings2024-01-012024-12-3109345849core:OfficeEquipment2024-01-012024-12-3109345849dpl:AdministrativeExpenses2024-01-012024-12-3109345849core:NetGoodwill2024-01-012024-12-3109345849core:IntangibleAssetsOtherThanGoodwill2024-01-012024-12-3109345849dpl:GroupUndertakings2024-01-012024-12-3109345849dpl:ParticipatingInterests2024-01-012024-12-3109345849dpl:GroupUndertakingscore:ListedExchangeTraded2024-01-012024-12-3109345849core:ListedExchangeTraded2024-01-012024-12-3109345849dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2024-01-012024-12-3109345849core:UnlistedNon-exchangeTraded2024-01-012024-12-3109345849dpl:CostSales2023-01-012023-12-3109345849dpl:DistributionCosts2023-01-012023-12-3109345849core:LandBuildings2023-01-012023-12-3109345849core:PlantMachinery2023-01-012023-12-3109345849core:Vehicles2023-01-012023-12-3109345849core:FurnitureFittings2023-01-012023-12-3109345849core:OfficeEquipment2023-01-012023-12-3109345849dpl:AdministrativeExpenses2023-01-012023-12-3109345849core:NetGoodwill2023-01-012023-12-3109345849core:IntangibleAssetsOtherThanGoodwill2023-01-012023-12-3109345849dpl:GroupUndertakings2023-01-012023-12-3109345849dpl:ParticipatingInterests2023-01-012023-12-3109345849dpl:GroupUndertakingscore:ListedExchangeTraded2023-01-012023-12-3109345849core:ListedExchangeTraded2023-01-012023-12-3109345849dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-01-012023-12-3109345849core:UnlistedNon-exchangeTraded2023-01-012023-12-3109345849core:NetGoodwill2024-12-3109345849core:IntangibleAssetsOtherThanGoodwill2024-12-3109345849core:LandBuildings2024-12-3109345849core:PlantMachinery2024-12-3109345849core:Vehicles2024-12-3109345849core:FurnitureFittings2024-12-3109345849core:OfficeEquipment2024-12-3109345849core:AfterOneYear2024-12-3109345849core:WithinOneYear2024-12-3109345849core:ListedExchangeTraded2024-12-3109345849core:UnlistedNon-exchangeTraded2024-12-3109345849core:ShareCapital2024-12-3109345849core:SharePremium2024-12-3109345849core:RevaluationReserve2024-12-3109345849core:OtherReservesSubtotal2024-12-3109345849core:RetainedEarningsAccumulatedLosses2024-12-3109345849core:NetGoodwill2023-12-3109345849core:IntangibleAssetsOtherThanGoodwill2023-12-3109345849core:LandBuildings2023-12-3109345849core:PlantMachinery2023-12-3109345849core:Vehicles2023-12-3109345849core:FurnitureFittings2023-12-3109345849core:OfficeEquipment2023-12-3109345849core:AfterOneYear2023-12-3109345849core:WithinOneYear2023-12-3109345849core:ListedExchangeTraded2023-12-3109345849core:UnlistedNon-exchangeTraded2023-12-3109345849core:ShareCapital2023-12-3109345849core:SharePremium2023-12-3109345849core:RevaluationReserve2023-12-3109345849core:OtherReservesSubtotal2023-12-3109345849core:RetainedEarningsAccumulatedLosses2023-12-3109345849core:NetGoodwill2023-01-0109345849core:IntangibleAssetsOtherThanGoodwill2023-01-0109345849core:LandBuildings2023-01-0109345849core:PlantMachinery2023-01-0109345849core:Vehicles2023-01-0109345849core:FurnitureFittings2023-01-0109345849core:OfficeEquipment2023-01-0109345849core:AfterOneYear2023-01-0109345849core:WithinOneYear2023-01-0109345849core:ListedExchangeTraded2023-01-0109345849core:UnlistedNon-exchangeTraded2023-01-0109345849core:ShareCapital2023-01-0109345849core:SharePremium2023-01-0109345849core:RevaluationReserve2023-01-0109345849core:OtherReservesSubtotal2023-01-0109345849core:RetainedEarningsAccumulatedLosses2023-01-0109345849core:AfterOneYear2024-01-012024-12-3109345849core:WithinOneYear2024-01-012024-12-3109345849core:Non-currentFinancialInstrumentscore:CostValuation2024-01-012024-12-3109345849core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-01-012024-12-3109345849core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-01-012024-12-3109345849core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-01-012024-12-3109345849core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-01-012024-12-3109345849core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-01-012024-12-3109345849core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-01-012024-12-3109345849core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-01-012024-12-3109345849core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-01-012024-12-3109345849core:Non-currentFinancialInstrumentscore:CostValuation2024-12-3109345849core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-12-3109345849core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-12-3109345849core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-12-3109345849core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-12-3109345849core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-12-3109345849core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-12-3109345849core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-12-3109345849core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-12-3109345849core:Non-currentFinancialInstrumentscore:CostValuation2023-12-3109345849core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-12-3109345849core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-12-3109345849core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-12-3109345849core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-12-3109345849core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-12-3109345849core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-12-3109345849core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-12-3109345849core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-12-3109345849bus:Director12024-01-012024-12-3109345849bus:Director22024-01-012024-12-31

DANELLI PROPERTIES LIMITED

Registered Number
09345849
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2024

DANELLI PROPERTIES LIMITED
Company Information
for the year from 1 January 2024 to 31 December 2024

Directors

SOLOMON, Amanda
SOLOMON, Jeremy Raymond

Registered Address

3 Cleopatra Close
Stanmore
HA7 4PR

Registered Number

09345849 (England and Wales)
DANELLI PROPERTIES LIMITED
Balance Sheet as at
31 December 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Investments59,4289,428
Investment property42,670,0002,790,616
2,679,4282,800,044
Current assets
Debtors5,8624,007
Cash at bank and on hand169,27095,056
175,13299,063
Creditors amounts falling due within one year6(268,488)(284,264)
Net current assets (liabilities)(93,356)(185,201)
Total assets less current liabilities2,586,0722,614,843
Creditors amounts falling due after one year7(1,979,250)(1,979,250)
Provisions for liabilities8(7,530)-
Net assets599,292635,593
Capital and reserves
Called up share capital11
Profit and loss account599,291635,592
Shareholders' funds599,292635,593
The financial statements were approved and authorised for issue by the Board of Directors on 11 July 2025, and are signed on its behalf by:
SOLOMON, Amanda
Director
Registered Company No. 09345849
DANELLI PROPERTIES LIMITED
Notes to the Financial Statements
for the year ended 31 December 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Dividend income
Dividend income is recognised when the right to receive payment is established.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only 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 and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Investment property
The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss. Investment properties are valued using RICS open market valuation on a freehold basis.
2.Average number of employees

20242023
Average number of employees during the year00
3.Revaluation of property, plant and equipment

2024

2023

££
Land and buildings(120,616)-
4.Investment property

£
Fair value at 01 January 242,790,616
Fair value adjustments(120,616)
At 31 December 242,670,000
5.Fixed asset investments

Other investments1

Total

££
Cost or valuation
At 01 January 249,4289,428
At 31 December 249,4289,428
Net book value
At 31 December 249,4289,428
At 31 December 239,4289,428

Notes

1Other investments other than loans
6.Creditors: amounts due within one year

2024

2023

££
Taxation and social security30,46423,530
Other creditors237,050259,810
Accrued liabilities and deferred income974924
Total268,488284,264
7.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts1,979,2501,979,250
Total1,979,2501,979,250
8.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)7,530-
Total7,530-