DANNGAS LIMITED


Directors	LEESON, Daniel Joel
	LEESON, Louise


Registered Address	51 Hollowvale Drive Reddish
	Stockport
	SK5 6YH


Registered Number	09536791 (England and Wales)

Balance Sheet as at
30 April 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		70,894		18,800
			70,894		18,800
Current assets
Debtors	4	39,967		27,380
Cash at bank and on hand		45,789		34,891
		85,756		62,271
Creditors amounts falling due within one year	5	(56,571)		(19,327)
Net current assets (liabilities)			29,185		42,944
Total assets less current liabilities			100,079		61,744
Creditors amounts falling due after one year	6		(4,820)		(9,954)
Provisions for liabilities	7		(13,470)		(3,572)
Net assets			81,789		48,218
Capital and reserves
Called up share capital			100		100
Profit and loss account			81,689		48,118
Shareholders' funds			81,789		48,218

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 14 January 2026, and are signed on its behalf by:

LEESON, Daniel Joel
Director

LEESON, Louise
Director

Registered Company No. 09536791

DANNGAS LIMITED

Notes to the Financial Statements
for the year ended 30 April 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from rendering of services
	Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only 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 and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only 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 and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Plant and machinery	25
	Vehicles	25
	Office Equipment	25

	Stocks and work in progress
	Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2025		2024
	Average number of employees during the year	2		2

3.	Tangible fixed assets

	Plant & machinery	Vehicles	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 May 24	47,923	-	3,760	51,683
Additions	415	58,448	-	58,863
At 30 April 25	48,338	58,448	3,760	110,546
Depreciation and impairment
At 01 May 24	31,714	-	1,169	32,883
Charge for year	4,132	1,989	648	6,769
At 30 April 25	35,846	1,989	1,817	39,652
Net book value
At 30 April 25	12,492	56,459	1,943	70,894
At 30 April 24	16,209	-	2,591	18,800

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	35,549	27,380
Other debtors	4,418	-
Total	39,967	27,380

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	46,617	90
Bank borrowings and overdrafts	6,409	5,007
Taxation and social security	1,973	12,657
Other creditors	372	463
Accrued liabilities and deferred income	1,200	1,110
Total	56,571	19,327


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	4,820	9,954
Total	4,820	9,954

7.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	13,470	3,572
Total	13,470	3,572