Dajon Data Management Ltd

	Page
Accountants' Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—7

Report to the director on the preparation of the unaudited statutory accounts of Dajon Data Management Ltd for the year ended 31 December 2024

To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Dajon Data Management Ltd which comprise the Profit and Loss Account, the Balance Sheet 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 the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the director of Dajon Data Management Ltd , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Dajon Data Management Ltd and state those matters that we have agreed to state to the director of Dajon Data Management Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Dajon Data Management Ltd and its director as a body for our work or for this report.

It is your duty to ensure that Dajon Data Management Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Dajon Data Management Ltd . You consider that Dajon Data Management Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Dajon Data Management Ltd . 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 financial statements.

Signed

28 March 2025

C K R

Chartered Certified Accountants

C K R House

70 East Hill

Dartford

Kent

DA1 1RZ

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Dajon Data Management Ltd

Balance Sheet

As At 31 December 2024

Balance Sheet

Registered number: 3662467

		2024		2023
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		1		1
Tangible Assets	5		1,935,546		1,947,877

			1,935,547		1,947,878
CURRENT ASSETS
Debtors	6	259,097		149,690
Cash at bank and in hand		502		510

		259,599		150,200
Creditors: Amounts Falling Due Within One Year	7	(655,805 )		(171,477 )

NET CURRENT ASSETS (LIABILITIES)			(396,206 )		(21,277 )

TOTAL ASSETS LESS CURRENT LIABILITIES			1,539,341		1,926,601

Creditors: Amounts Falling Due After More Than One Year	8		(285,770 )		(314,460 )

NET ASSETS			1,253,571		1,612,141

CAPITAL AND RESERVES
Called up share capital	10		49		49
Revaluation reserve	12		500,000		500,000
Profit and Loss Account			753,522		1,112,092

SHAREHOLDERS' FUNDS			1,253,571		1,612,141

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Dajon Data Management Ltd

Balance Sheet (continued)

As At 31 December 2024

For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has 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.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr D J Andrews

Director

28 March 2025

The notes on pages 4 to 7 form part of these financial statements.

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Dajon Data Management Ltd

Notes to the Financial Statements

For The Year Ended 31 December 2024

Notes to the Financial Statements

1. General Information

Dajon Data Management Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 3662467 . The registered office is Beaumont House, Cray Valley Road, Orpington, Kent, BR5 2UB.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 5 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	Nil
Plant & Machinery	25% reducing balance basis
Motor Vehicles	25% reducing balance basis

2.5. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.6. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was as follows:

	2024	2023
Office and administration	7	6
Sales, marketing and distribution	7	8

	14	14

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Dajon Data Management Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 January 2024	90,127

As at 31 December 2024	90,127

Amortisation
As at 1 January 2024	90,126

As at 31 December 2024	90,126

Net Book Value
As at 31 December 2024	1

As at 1 January 2024	1

5. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Motor Vehicles	Total
	£	£	£	£
Cost or Valuation
As at 1 January 2024	1,898,554	295,141	65,785	2,259,480

As at 31 December 2024	1,898,554	295,141	65,785	2,259,480

Depreciation
As at 1 January 2024	-	266,673	44,930	311,603
Provided during the period	-	7,117	5,214	12,331

As at 31 December 2024	-	273,790	50,144	323,934

Net Book Value
As at 31 December 2024	1,898,554	21,351	15,641	1,935,546

As at 1 January 2024	1,898,554	28,468	20,855	1,947,877

The Director has undertaken a valuation of the freehold building. As at the reporting date, the freehold building has

been valued at £1,898,554. This valuation has been determined based on the Directors' assessment and is reflected in

the financial statements accordingly.

The valuation takes into consideration various factors including current market conditions, the location and condition of

the property, and any relevant comparable sales data available at the time of the assessment.

This valuation is subject to regular review and will be updated as necessary to reflect any significant changes in these

factors

6. Debtors

	2024	2023
	£	£
Due within one year
Trade debtors	225,509	121,617
Prepayments and accrued income	33,588	28,073

	259,097	149,690

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Dajon Data Management Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

7. Creditors: Amounts Falling Due Within One Year

	2024	2023
	£	£
Net obligations under finance lease and hire purchase contracts	2,478	2,477
Trade creditors	47,061	54,786
Bank loans and overdrafts	32,097	43,871
Corporation tax	334,949	15,651
Other taxes and social security	5,945	5,027
VAT	70,669	36,334
Other creditors	152,194	4,543
Pension payable	3,299	1,508
Accruals and deferred income	7,000	7,000
Director's loan account	113	280

	655,805	171,477

8. Creditors: Amounts Falling Due After More Than One Year

	2024	2023
	£	£
Net obligations under finance lease and hire purchase contracts	11,946	14,425
Bank loans	266,324	282,535
Bounce back loan	7,500	17,500

	285,770	314,460

9. Obligations Under Finance Leases and Hire Purchase

	2024	2023
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	2,478	2,477
Later than one year and not later than five years	11,946	14,425

	14,424	16,902

	14,424	16,902

10. Share Capital

	2024	2023
	£	£
Allotted, Called up and fully paid	49	49

11. Dividends

	2024	2023
	£	£
On equity shares:
Final dividend paid	102,263	61,005

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Dajon Data Management Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

12. Reserves

	Revaluation Reserve
	£
As at 1 January 2024	500,000

As at 31 December 2024	500,000

During the year the revaluation reserves were credited by the sum of £Nil (2023 - £500,000) to reflect the increase in value of Freehold Land and Buildings.

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