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REGISTERED NUMBER: SC292283 (Scotland)















Unaudited Financial Statements

for the Period 1 September 2023 to 28 February 2025

for

Daneth Limited

Daneth Limited (Registered number: SC292283)






Contents of the Financial Statements
for the Period 1 September 2023 to 28 February 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Chartered Accountants' Report 5

Daneth Limited

Company Information
for the Period 1 September 2023 to 28 February 2025







DIRECTOR: M Dunleavy





SECRETARY: E Houliston





REGISTERED OFFICE: 18 Cluny Place
Morningside
Edinburgh
EH10 4RL





REGISTERED NUMBER: SC292283 (Scotland)





ACCOUNTANTS: Goddard Accounting and Tax Solutions
Ben Loyal Lodge
25 Kenilworth Road
Bridge Of Allan
Stirling
FK9 4EH

Daneth Limited (Registered number: SC292283)

Balance Sheet
28 February 2025

28.2.25 31.8.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 193 1

CURRENT ASSETS
Stocks 400 -
Debtors 5 302 5,830
Cash at bank 5,397 3,467
6,099 9,297
CREDITORS
Amounts falling due within one year 6 12,589 9,296
NET CURRENT (LIABILITIES)/ASSETS (6,490 ) 1
TOTAL ASSETS LESS CURRENT
LIABILITIES

(6,297

)

2

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings (6,299 ) -
SHAREHOLDERS' FUNDS (6,297 ) 2

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 28 February 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each 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.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 27 August 2025 and were signed by:





M Dunleavy - Director


Daneth Limited (Registered number: SC292283)

Notes to the Financial Statements
for the Period 1 September 2023 to 28 February 2025

1. STATUTORY INFORMATION

Daneth Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover comprises the invoice value of educational books supplied by the company, exclusive of value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful
life:

Plant and machinery - 33.3%
Fixtures and fittings - 33.3%

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL (2023 - NIL).

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 September 2023 9,816
Additions 289
At 28 February 2025 10,105
DEPRECIATION
At 1 September 2023 9,815
Charge for period 97
At 28 February 2025 9,912
NET BOOK VALUE
At 28 February 2025 193
At 31 August 2023 1

Daneth Limited (Registered number: SC292283)

Notes to the Financial Statements - continued
for the Period 1 September 2023 to 28 February 2025

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28.2.25 31.8.23
£    £   
Trade debtors 302 149
Other debtors - 5,681
302 5,830

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28.2.25 31.8.23
£    £   
Taxation and social security (37 ) (36 )
Other creditors 12,626 9,332
12,589 9,296

7. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the period ended 28 February 2025 and the year ended 31 August 2023:

28.2.25 31.8.23
£    £   
M Dunleavy
Balance outstanding at start of period 5,364 4,566
Amounts advanced 6,172 5,364
Amounts repaid (23,324 ) (4,566 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of period (11,788 ) 5,364

Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
Daneth Limited

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Daneth Limited for the period ended 28 February 2025 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity 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 ICAS, we are subject to its ethical and other professional requirements which are detailed at http://www.icas.com/accountspreparationguidance.

This report is made solely to the director of Daneth Limited in accordance with the terms of our engagement letter dated 6 April 2019. Our work has been undertaken solely to prepare for your approval the financial statements of Daneth Limited and state those matters that we have agreed to state to the director of Daneth Limited in this report in accordance with the requirements of ICAS as detailed at http://www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Daneth Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Daneth Limited. You consider that Daneth Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Daneth Limited. 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 statutory financial statements.






Goddard Accounting and Tax Solutions
Ben Loyal Lodge
25 Kenilworth Road
Bridge Of Allan
Stirling
FK9 4EH


Date: .............................................