DNY Developments Ltd - Filleted accounts

Registered number

15738133

DNY Developments Ltd

Filleted Accounts

31 May 2025

DNY Developments Ltd
Registered number:		15738133
Balance Sheet
as at 31 May 2025

Notes			2025
£
Fixed assets
Tangible assets	3		200,845

Current assets
Cash at bank and in hand		3,776

Creditors: amounts falling due within one year	4	(62,473)

Net current liabilities			(58,697)

Total assets less current liabilities			142,148

Creditors: amounts falling due after more than one year	5		(146,709)



Net liabilities			(4,561)

Capital and reserves
Called up share capital			1
Profit and loss account			(4,562)

Shareholders' funds			(4,561)

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr David Yacoub
Director
Approved by the board on 25 September 2025

DNY Developments Ltd
Notes to the Accounts
for the year ended 31 May 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
	Leasehold land and buildings	over the lease term
	Plant and machinery	over 5 years
	Fixtures, fittings, tools and equipment	25% on strainght line method

	Investments
	Investments properties for which fair value can be measured reliably without undue cost or effort are measured at fair value at each reporting date with changes in fair value recognised in the profit and loss. No depreciation is provided

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees			2025
Number

	Average number of persons employed by the company			0


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Total
£			£		£
	Cost
	Additions	200,027		1,091		201,118
	At 31 May 2025	200,027		1,091		201,118

	Depreciation
	Charge for the year	-		273		273
	At 31 May 2025	-		273		273

	Net book value
	At 31 May 2025	200,027		818		200,845

	The above valuations have been reviewed by the director and considered that there is no difference from previous years.


4	Creditors: amounts falling due within one year			2025
£

	Other creditors			62,473


5	Creditors: amounts falling due after one year			2025
£

	Bank loans			146,709


6	Related party transactions

	At the balance sheet date £60,823 was due from the company to the director.


7	Controlling party

	The company is controlled by Mr D Yacoub, the director of the company.


8	Other information

	DNY Developments Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	32 Deepdene
	Potters Bar
	EN6 3DD