Dayliss Holdings Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 08881921

Dayliss Holdings Limited

Filleted Unaudited Financial Statements

31 March 2025

Dayliss Holdings Limited

Financial Statements

Year ended 31 March 2025

Contents	Page

Statement of financial position	1

Notes to the financial statements	2

Dayliss Holdings Limited

Statement of Financial Position

31 March 2025

	2025		2024
Note	£	£	£	£

Fixed assets

Investments	5		155,620		155,620

Current assets

Debtors	6	6,925,211		6,425,211
		------------		------------
Net current assets			6,925,211		6,425,211
			------------		------------
Total assets less current liabilities			7,080,831		6,580,831
			------------		------------

Capital and reserves

Called up share capital	7	3,000	3,000
Share premium account		154,608	154,608
Profit and loss account		6,923,223	6,423,223
		------------	------------
Shareholders funds		7,080,831	6,580,831
		------------	------------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

For the 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 financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 21 August 2025 , and are signed on behalf of the board by:

Mr D Harris

Director

Company registration number: 08881921

Dayliss Holdings Limited

Notes to the Financial Statements

Year ended 31 March 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is The Office Templeton House Bakers Lane, West Hanningfield, Chelmsford, Essex, CM2 8LF.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.

Consolidation

The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

4. Average number of employees

During the year the average number of employees was 4 (2024 - 2) which consisted of the directors only.

5. Investments

	Shares in group undertakings
	£
Cost
At 1 April 2024 and 31 March 2025	155,620
	---------
Impairment
At 1 April 2024 and 31 March 2025	–
	---------

Carrying amount
At 31 March 2025	155,620
	---------
At 31 March 2024	155,620
	---------

6. Debtors

	2025	2024
	£	£
Amounts owed by group undertakings	6,925,211	6,425,211
	------------	------------

The debtors above include the following amounts falling due after more than one year:

	2025	2024
	£	£
Amounts owed by group undertakings	6,925,211	6,425,211
	------------	------------

7. Called up share capital

Issued, called up and fully paid

	2025		2024
	No.	£	No.	£
Ordinary A shares of £ 1 each	1,000	1,000	1,000	1,000
Ordinary B shares of £ 1 each	1,000	1,000	1,000	1,000
Ordinary C shares of £ 1 each	1,000	1,000	1,000	1,000
	-------	-------	-------	-------
	3,000	3,000	3,000	3,000
	-------	-------	-------	-------

8. Related party transactions

At the year end, related parties owed the company £6,925,211 (2024 : £6,425,211) which is shown amongst debtors.