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COMPANY REGISTRATION NUMBER: 07486588

D N CONSTRUCTION LTD

Filleted Unaudited Financial Statements

31 January 2025

D N CONSTRUCTION LTD

Statement of Financial Position

31 January 2025

| 2025 | 2024
Note | £ | £ | £

Fixed assets

Tangible assets | 5 |  | 62,519 | 49,173
Investments | 6 |  | 819,087 | 618,947
|  | --------- | ---------
|  | 881,606 | 668,120

Current assets

Stocks | 5,000 |  | 2,000
Debtors | 7 | 9,412 |  | 9,412
Cash at bank and in hand | 44,247 |  | 201,431
| -------- |  | ---------
| 58,659 |  | 212,843

Creditors: amounts falling due within one year | 8 | 180,751 |  | 236,461
| --------- |  | ---------
Net current liabilities |  | 122,092 | 23,618
|  | --------- | ---------
Total assets less current liabilities |  | 759,514 | 644,502

Creditors: amounts falling due after more than one year | 9 |  | 3,338 | 13,231
|  | --------- | ---------
Net assets |  | 756,176 | 631,271
|  | --------- | ---------

D N CONSTRUCTION LTD

Statement of Financial Position (continued)

31 January 2025

| 2025 | 2024
Note | £ | £ | £

Capital and reserves

Called up share capital |  | 100 | 100
Profit and loss account |  | 756,076 | 631,171
|  | --------- | ---------
Shareholders funds |  | 756,176 | 631,271
|  | --------- | ---------

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 income and retained earnings has not been delivered.
For the year ending 31st January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's 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 director acknowledges his 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 22 October 2025 , and are signed on behalf of the board by:

Mr N Alija |
Director |

Company registration number: 07486588

D N CONSTRUCTION LTD

Notes to the Financial Statements

Year ended 31st January 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 6 Fairbrook Close, London, N13 6EZ.
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, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Motor Vehicles | - | 25% reducing balance
| Equipments | - | 25% reducing balance

Investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 8 (2024: 7 ).
5. Tangible assets

| Motor vehicles | Equipment | Total
| £ | £ | £
Cost |  |  |
At 1st February 2024 | 168,543 | 5,560 | 174,103
Additions | 30,148 | 4,039 | 34,187
| --------- | ------- | ---------
At 31st January 2025 | 198,691 | 9,599 | 208,290
| --------- | ------- | ---------
Depreciation |  |  |
At 1st February 2024 | 120,041 | 4,889 | 124,930
Charge for the year | 19,663 | 1,178 | 20,841
| --------- | ------- | ---------
At 31st January 2025 | 139,704 | 6,067 | 145,771
| --------- | ------- | ---------
Carrying amount |  |  |
At 31st January 2025 | 58,987 | 3,532 | 62,519
| --------- | ------- | ---------
At 31st January 2024 | 48,502 | 671 | 49,173
| --------- | ------- | ---------

6. Investments

| Other loans
| £
Cost |
At 1st February 2024 | 618,947
Additions | 220,360
Disposals | ( 20,220)
| ---------
At 31st January 2025 | 819,087
| ---------
Impairment |
At 1st February 2024 and 31st January 2025 | –
| ---------

Carrying amount |
At 31st January 2025 | 819,087
| ---------
At 31st January 2024 | 618,947
| ---------

A loan of £557,000 was initially given at arms length terms to the real estates investment company DN Property Ltd which is registered in England and Wales and Mr N Alija and My Y Alija are the directors and shareholders. Interest due has been added to the loan capital annually.
7. Debtors

| 2025 | 2024
| £ | £
Trade debtors | 7,372 | 7,372
Other debtors | 2,040 | 2,040
| ------- | -------
| 9,412 | 9,412
| ------- | -------

8. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 10,000 | 11,830
Corporation tax | 36,126 | 50,433
Social security and other taxes | 12,831 | 18,407
Other creditors | 121,794 | 155,791
| --------- | ---------
| 180,751 | 236,461
| --------- | ---------

9. Creditors: amounts falling due after more than one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 3,338 | 13,231
| ------- | --------