REGISTERED NUMBER: 04373343 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

DANIELS CONSTRUCTION & DEVELOPMENT

LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr A W G Daniels

SECRETARY:

Mrs R E Daniels

REGISTERED OFFICE:

38 Cambridge Place

CAMBRIDGE

Cambridgeshire

CB2 1NS

REGISTERED NUMBER:

04373343 (England and Wales)

ACCOUNTANTS:

Staffords

Chartered Accountants

Unit 1, Cambridge House

Camboro Business Park

Oakington Road, Girton

CAMBRIDGE

Cambridgeshire

CB3 0QH

FIXED ASSETS

Tangible assets

4

41,204

46,804

CURRENT ASSETS

Stocks

100,500

123,000

Debtors

5

29,587

5,049

Cash at bank

1,158,919

896,333

1,289,006

1,024,382

CREDITORS

Amounts falling due within one year

6

305,160

285,255

NET CURRENT ASSETS

983,846

739,127

TOTAL ASSETS LESS CURRENT LIABILITIES

1,025,050

785,931

PROVISIONS FOR LIABILITIES

7

10,301

11,701

NET ASSETS

1,014,749

774,230

CAPITAL AND RESERVES

Called up share capital

8

1

1

Retained earnings

1,014,748

774,229

SHAREHOLDERS' FUNDS

1,014,749

774,230

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 29 December 2025 and were signed by:

Mr A W G Daniels - Director

1.	STATUTORY INFORMATION

Daniels Construction & Development Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures, fittings and equipment

-

33% on cost and 20% on cost

Motor vehicles

-

20% on cost

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures,

fittings

and

Motor

equipment

vehicles

Totals

£

£

£

COST

At 1 April 2024

27,056

71,345

98,401

Additions

3,206

25,271

28,477

Disposals

(1,215

)

(33,750

)

(34,965

)

At 31 March 2025

29,047

62,866

91,913

DEPRECIATION

At 1 April 2024

24,342

27,255

51,597

Charge for year

2,813

17,764

20,577

Eliminated on disposal

(1,215

)

(20,250

)

(21,465

)

At 31 March 2025

25,940

24,769

50,709

NET BOOK VALUE

At 31 March 2025

3,107

38,097

41,204

At 31 March 2024

2,714

44,090

46,804

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

29,587

5,049

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

47,132

165,569

Taxation and social security

224,213

105,998

Other creditors

33,815

13,688

305,160

285,255

7.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

10,301

11,701

Deferred

tax

£

Balance at 1 April 2024

11,701

Provided during year

(1,400

)

Balance at 31 March 2025

10,301

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1

Ordinary

£1

1

1