Danchris Limited 31/03/2025 iXBRL

Company registration number: 03495449

Danchris Limited

Unaudited filleted financial statements

31 March 2025

Danchris Limited

Contents

Directors and other information

Accountants report

Statement of financial position

Statement of changes in equity

Notes to the financial statements

Danchris Limited

Directors and other information


	Directors	M J Moore
		S Moore


	Secretary	D A Bailey


	Company number	03495449


	Registered office	47 Westcliffe Drive
		Layton
		Blackpool
		FY3 7BH


	Accountants	Accounts Tax Solutions Limited
		3, Grove Street
		Wilmslow
		Cheshire
		SK9 1DU

Danchris Limited

Report to the board of directors on the preparation of the

unaudited statutory financial statements of Danchris Limited

Year ended 31 March 2025

As described on the statement of financial position, the directors of the company are responsible for the preparation of the financial statements for the year ended 31 March 2025 which comprise the statement of financial position, statement of changes in equity and related notes.

You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.

Accounts Tax Solutions Limited

3, Grove Street

Wilmslow

Cheshire

SK9 1DU

12 December 2025

Danchris Limited

Statement of financial position

31 March 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Intangible assets	5	-		-
Tangible assets	6	292,382		286,454
		_______		_______
			292,382		286,454

Current assets
Stocks		184,499		151,540
Debtors	7	98,113		86,622
Cash at bank and in hand		129,161		171,573
		_______		_______
		411,773		409,735
Creditors: amounts falling due
within one year	8	( 204,404)		( 175,927)
		_______		_______
Net current assets			207,369		233,808
			_______		_______
Total assets less current liabilities			499,751		520,262

Creditors: amounts falling due
after more than one year	9		( 137,816)		( 151,862)

Provisions for liabilities			( 2,768)		( 2,768)

			_______		_______
Net assets			359,167		365,632
			_______		_______

Capital and reserves
Called up share capital			15,000		15,000
Profit and loss account			344,167		350,632
			_______		_______
Shareholders funds			359,167		365,632
			_______		_______

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 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.

These financial statements were approved by the board of directors and authorised for issue on 12 December 2025 , and are signed on behalf of the board by:

M J Moore

Director

Company registration number: 03495449

Danchris Limited

Statement of changes in equity

Year ended 31 March 2025

	Called up share capital	Profit and loss account	Total
	£	£	£


At 1 April 2023	15,000	367,353	382,353

Profit for the year		83,619	83,619
	_______	_______	_______
Total comprehensive income for the year	-	83,619	83,619

Dividends paid and payable		( 100,340)	( 100,340)
	_______	_______	_______
Total investments by and distributions to owners	-	( 100,340)	( 100,340)

	_______	_______	_______
At 31 March 2024 and 1 April 2024	15,000	350,633	365,633

Profit for the year		46,104	46,104
	_______	_______	_______
Total comprehensive income for the year	-	46,104	46,104

Dividends paid and payable		( 52,570)	( 52,570)
	_______	_______	_______
Total investments by and distributions to owners	-	( 52,570)	( 52,570)

	_______	_______	_______
At 31 March 2025	15,000	344,167	359,167
	_______	_______	_______

Danchris 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 47 Westcliffe Drive, Layton, Blackpool, FY3 7BH.

2. Statement of compliance

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

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:


Land and buildings freehold	-	Straight line over Fifty years
Fittings fixtures and equipment	-	25 %	reducing balance
Motor vehicles	-	25 %	reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

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 stocks to their present location and condition.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

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. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 11 (2024: 10 ).

5. Intangible assets

	Goodwill	Total
	£	£
Cost
At 1 April 2024 and 31 March 2025	15,300	15,300
	_______	_______
Amortisation
At 1 April 2024 and 31 March 2025	15,300	15,300
	_______	_______
Carrying amount
At 31 March 2025	-	-
	_______	_______
At 31 March 2024	-	-
	_______	_______

6. Tangible assets

	Freehold property	Fixtures, fittings and equipment	Motor vehicles	Total
	£	£	£	£
Cost
At 1 April 2024	468,854	338,652	20,037	827,543
Additions	18,631	-	-	18,631
	_______	_______	_______	_______
At 31 March 2025	487,485	338,652	20,037	846,174
	_______	_______	_______	_______
Depreciation
At 1 April 2024	194,212	331,409	15,468	541,089
Charge for the year	9,750	1,811	1,142	12,703
	_______	_______	_______	_______
At 31 March 2025	203,962	333,220	16,610	553,792
	_______	_______	_______	_______
Carrying amount
At 31 March 2025	283,523	5,432	3,427	292,382
	_______	_______	_______	_______
At 31 March 2024	274,642	7,243	4,569	286,454
	_______	_______	_______	_______

7. Debtors

	2025	2024
	£	£
Other debtors	98,113	86,622
	_______	_______

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	75,595	45,115
Trade creditors	91,574	81,722
Corporation tax	24,494	37,628
Social security and other taxes	6,279	2,793
Other creditors	6,462	8,669
	_______	_______
	204,404	175,927
	_______	_______

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

	2025	2024
	£	£
Bank loans and overdrafts	137,816	151,862
	_______	_______

10. Directors advances, credits and guarantees

	During the year the directors entered into the following advances and credits with the company:

2025
		Balance brought forward	Advances /(credits) to the directors	Balance o/standing
		£	£	£
	M J Moore	-	( 1,000)	( 1,000)
		_______	_______	_______

2024
		Balance brought forward	Advances /(credits) to the directors	Balance o/standing
		£	£	£
	M J Moore	8,176	( 8,176)	-
		_______	_______	_______

11. Controlling party

The ultimate controlling party of the company are its Directors.