Daniel & Company (Southern) Limited - Accounts to registrar (filleted)

Unaudited Financial Statements for the Year Ended 30 April 2025

for

Daniel & Company (Southern) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

R J Daniel

REGISTERED OFFICE:

Bridge House

2 Bridge Avenue

Maidenhead

SL6 1RR

REGISTERED NUMBER:

07363646 (England and Wales)

ACCOUNTANTS:

Peter Upton

Bridge House

2 Bridge Avenue

Maidenhead

Berkshire

SL6 1RR

FIXED ASSETS

Tangible assets

4

127

169

CURRENT ASSETS

Debtors

5

19,662

17,454

Cash at bank

104,965

74,482

124,627

91,936

CREDITORS

Amounts falling due within one year

6

45,625

36,612

NET CURRENT ASSETS

79,002

55,324

TOTAL ASSETS LESS CURRENT
LIABILITIES

79,129

55,493

CAPITAL AND RESERVES

Called up share capital

7

100

Retained earnings

79,029

55,393

SHAREHOLDERS' FUNDS

79,129

55,493

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 16 September 2025 and were signed by:

R J Daniel - Director

1.	STATUTORY INFORMATION

Daniel & Company (Southern) Limited is a private company, limited by shares , registered in England and Wales. 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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 etc

-

25% on reducing balance and 20% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Office &

Plant and

and

sundry

machinery

fittings

equipment

Totals

£

COST

At 1 May 2024

and 30 April 2025

22,274

7,498

8,555

38,327

DEPRECIATION

At 1 May 2024

22,274

7,329

8,555

38,158

Charge for year

-

42

-

42

At 30 April 2025

22,274

7,371

8,555

38,200

NET BOOK VALUE

At 30 April 2025

-

127

-

127

At 30 April 2024

-

169

-

169

5.

DEBTORS

30.4.25

30.4.24

£

Amounts falling due within one year:

Trade debtors

7,443

6,111

Other debtors

2,932

3,203

10,375

9,314

Amounts falling due after more than one year:

Other debtors

9,287

8,140

Aggregate amounts

19,662

17,454

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

Trade creditors

16,264

18,753

Tax

30

743

VAT

7,365

3,215

Other creditors

2,653

634

Directors' current accounts

17,003

9,117

Accruals and deferred income

2,310

4,150

45,625

36,612

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.4.25

30.4.24

value:

£

100

Ordinary

£1

100

8.	ULTIMATE CONTROLLING PARTY

The controlling party is R J Daniel.