Registration number: 06249990

Danisa Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 9

Danisa Limited

Company Information

Directors

Mr John James Hillier Ms Victoria Dorothy Bonner

Registered office

69 Anerley Park LONDON SE20 8NU

Bankers

Barclays Bank plc BECKENHAM 3 Beckenham Road Beckenham Kent BR3 4ES

Accountants

A Ferguson Associates Ltd Accountants and Business Advisors Alum House 5 Alum Chine Road Bournemouth Dorset BH4 8DT

Danisa Limited

(Registration number: 06249990)
Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	1,032	1,308
Investment property	5	3,359,593	3,359,593
		3,360,625	3,360,901
Current assets
Debtors	6	2,137	656
Cash at bank and in hand		84,157	50,730
		86,294	51,386
Creditors: Amounts falling due within one year	7	(44,029)	(38,140)
Net current assets		42,265	13,246
Total assets less current liabilities		3,402,890	3,374,147
Creditors: Amounts falling due after more than one year	7	(2,431,198)	(2,431,198)
Provisions for liabilities		(155,684)	(118,601)
Net assets		816,008	824,348
Capital and reserves
Called up share capital	8	100,000	100,000
Other reserves		677,609	714,973
Retained earnings		38,399	9,375
Shareholders' funds		816,008	824,348

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

Danisa Limited

(Registration number: 06249990)
Balance Sheet as at 31 March 2025

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 15 September 2025 and signed on its behalf by:
 

......................................... Mr John James Hillier Director

......................................... Ms Victoria Dorothy Bonner Director

Danisa Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
69 Anerley Park
LONDON
SE20 8NU
England

These financial statements were authorised for issue by the Board on 15 September 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises gross rental income from investment properties. Income is recognised when rents become due and is adjusted for any amounts received in advance.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Danisa Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	15% reducing balance
Office equipment	25% reducing balance

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Amounts due under trade debtors fall due for payment within one year.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of the letting business, payable within one year.

Danisa Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 0 (2024 - 0).

Danisa Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

4	Tangible assets

	Furniture, fittings and equipment  £	Other tangible assets £	Total £
Cost or valuation
At 1 April 2024	8,374	1,225	9,599
At 31 March 2025	8,374	1,225	9,599
Depreciation
At 1 April 2024	7,601	690	8,291
Charge for the year	193	83	276
At 31 March 2025	7,794	773	8,567
Carrying amount
At 31 March 2025	580	452	1,032
At 31 March 2024	773	535	1,308

5	Investment properties

	2025 £
At 1 April	3,359,593
At 31 March	3,359,593

The investment properties have been valued by the various lenders involved in the supply of finance for all the properties. These valuations were provided at a prudent level. The directors deem that the valuations are accurate and have not materially changed.
This class of assets has a current value of £3,359,593 (2023 - £3,359,593 ) and a carrying amount at historical cost of £2,526,299 (2023 - £2,526,299). Deferred tax has been applied to the re-indexed cost.

All valuations have been performed by an independent valuer.

Danisa Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

6

Debtors

Current	2025 £	2024 £
Prepayments	637	656
Other debtors	1,500	-
	2,137	656

7

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	9	25,675	25,467
Taxation and social security		6,807	771
Accruals and deferred income		4,165	4,369
Other creditors		7,382	7,533
		44,029	38,140

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	9	2,431,198	2,431,198

Danisa Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

8	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary A shares of £1 each	50,000	50,000	50,000	50,000
Ordinary B shares of £1 each	50,000	50,000	50,000	50,000
	100,000	100,000	100,000	100,000

9	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Bank borrowings	2,431,198	2,431,198

Current loans and borrowings

	2025 £	2024 £
Other borrowings	25,675	25,467

Bank borrowings

Interest only mortgages on residential properties is denominated in GBP with a nominal interest rate of 2.94% to 4.85%. The carrying amount at year end is £2,431,198 (2024 - £2,431,198). Multiple residential properties are secured against one mortgage product with Yorkshire Building Society totalling £1,713,750 with an interest rate of 3.45% and these mature in September 2025. Further properties are secured with Fleet Mortgages at an interest rate of 3.39% & 4.85% and a maturity date in the second half of 2027. Another property is secured with Landbay Partners at an interest rate of 2.94% and a maturity date of July 2027.