Danston Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 06475963

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		65,877		85,881

			65,877		85,881
CURRENT ASSETS
Stocks	5	18,900		18,900
Debtors	6	359,887		181,729
Cash at bank and in hand		762,910		743,383

		1,141,697		944,012
Creditors: Amounts Falling Due Within One Year	7	(130,387 )		(129,841 )

NET CURRENT ASSETS (LIABILITIES)			1,011,310		814,171

TOTAL ASSETS LESS CURRENT LIABILITIES			1,077,187		900,052

NET ASSETS			1,077,187		900,052

CAPITAL AND RESERVES
Called up share capital	8		2,000		2,000
Profit and Loss Account			1,075,187		898,052

SHAREHOLDERS' FUNDS			1,077,187		900,052

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Danston Ltd

Balance Sheet (continued)

As At 31 January 2025

For the year ending 31 January 2025 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 Craig Girdlestone

Director

05/06/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Danston Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06475963 . The registered office is Aztec House , 1A Southampton Road, Park Gate, Hampshire, SO32 6BX.

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. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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:

Plant & Machinery	25% Reducing Balance
Motor Vehicles	25% Reducing Balance
Fixtures & Fittings	15% Reducing Balance
Computer Equipment	25% Reducing Balance

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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Danston Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2025

2.6. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

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

	2025	2024
Office and administration	2	2
Manufacturing	7	7

	9	9

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 February 2024	41,443	161,280	34,267	4,906	241,896

As at 31 January 2025	41,443	161,280	34,267	4,906	241,896

Depreciation
As at 1 February 2024	35,991	95,849	19,600	4,575	156,015
Provided during the period	1,363	16,358	2,200	83	20,004

As at 31 January 2025	37,354	112,207	21,800	4,658	176,019

Net Book Value
As at 31 January 2025	4,089	49,073	12,467	248	65,877

As at 1 February 2024	5,452	65,431	14,667	331	85,881

5. Stocks

	2025	2024
	£	£
Stock	18,900	18,900

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Danston Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2025

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	286,077	154,658
Prepayments and accrued income	7,618	8,011
Other debtors (1)	21,853	9,000
VAT	38,096	-
Other taxes and social security	-	1,737

	353,644	173,406
Due after more than one year
Directors loan account	6,243	8,323

	359,887	181,729

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	52,113	26,220
Corporation tax	74,046	67,112
Other taxes and social security	1,828	-
VAT	-	26,091
Pension deductions payable to Third Party	276	8,300
Accruals and deferred income	2,124	2,118

	130,387	129,841

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2,000	2,000

9. Dividends

	2025	2024
	£	£
On equity shares:
Final dividend paid	25,000	13,500

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