Dantaet Limited

(Registration number: 06632226)
Balance Sheet as at 30 April 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	1,563	59
Current assets
Stocks	5	11,872	8,550
Debtors	6	36,858	33,165
Cash at bank and in hand		67,625	65,107
		116,355	106,822
Creditors: Amounts falling due within one year	7	(34,230)	(31,201)
Net current assets		82,125	75,621
Total assets less current liabilities		83,688	75,680
Provisions for liabilities		(297)	-
Net assets		83,391	75,680
Capital and reserves
Called up share capital		10,000	10,000
Retained earnings		73,391	65,680
Shareholders' funds		83,391	75,680

For the financial year ending 30 April 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 accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

Dantaet Limited

(Registration number: 06632226)
Balance Sheet as at 30 April 2025

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 31 July 2025 and signed on its behalf by:
 

......................................... Mr E Nielsen Director

Dantaet Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The presentation currency of the financial statements is Pound Sterling (£).

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Dantaet Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

2	Accounting policies (continued)

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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 and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Dantaet Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

2	Accounting policies (continued)

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Computer equipment	30% reducing balance

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Financial instruments

Classification
Financial instruments are classified and accounted for according to the substance of the contracted arrangement, as either financial assets or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company, after deducting all liabilities.
 

Dantaet Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2024 - 3).

4	Tangible assets

	Computer equipment £	Total £
Cost or valuation
At 1 May 2024	1,419	1,419
Additions	2,173	2,173
At 30 April 2025	3,592	3,592
Depreciation
At 1 May 2024	1,360	1,360
Charge for the year	669	669
At 30 April 2025	2,029	2,029
Carrying amount
At 30 April 2025	1,563	1,563
At 30 April 2024	59	59

5

Stocks

	2025 £	2024 £
Stocks	11,872	8,550

Dantaet Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

6

Debtors

Current	Note	2025 £	2024 £
Trade debtors		15,373	28,487
Amounts owed by related parties		18,983	3,671
Prepayments		2,502	1,007
		36,858	33,165

7

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	14,402	2,028
Taxation and social security	17,507	26,563
Accruals and deferred income	2,003	2,360
Other creditors	318	250
	34,230	31,201

8	Parent and ultimate parent undertaking

The company's immediate parent is Dantaet A/S, incorporated in Denmark.

 The ultimate parent is Kajfas Invest Aps, incorporated in Denmark.