D N CONSTRUCTION LTD Filleted accounts for Companies House (small and micro)

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
	-------	--------