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Registered number: 12614041 DANAY INVESTMENTS LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MAY 2025
DANAY INVESTMENTS LIMITED REGISTERED NUMBER: 12614041 BALANCE SHEET AS AT 31 MAY 2025
|  | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  | 8,473,238 |  | 6,280,926
Current assets | 71,561 |  | 63,852 |
Creditors: amounts falling due within one year | (8,228,755) |  | (6,285,440) |
Net current liabilities |  | (8,157,194) |  | (6,221,588)
Total assets less current liabilities |  | 316,044 |  | 59,338
Net assets |  | 316,044 |  | 59,338
Capital and reserves |  | 316,044 |  | 59,338
Notes
General information
Danay Investments Limited is a limited liability company, incorporated in England and Wales, registration number 12614041. The address of the registered office is 14th Floor, 33 Cavendish Square, London, W1G 0PW.
Average number of employees
The average monthly number of employees, including directors, during the year was 1 (2024 - 1). The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. These financial statements have been prepared in accordance with the provisions applicable to entities subject to the micro-entities' regime. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 9 February 2026.
E Hodges
Director
Page 1
DANAY INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
1. | Fixed asset investments
| The market value of the investments is £9,312,821 (2024: £7,506,333).
|  | Listed investments
|  | £
| Cost |
| At 1 June 2024 | 6,280,925
| Additions | 5,133,660
| Disposals | (2,941,347)
| At 31 May 2025 | 8,473,238
Page 2
DANAY INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
2. | First time adoption of FRS 105
| The Company transitioned to FRS 105 from FRS 102 as at 1 June 2023. The impact of the transition to FRS 105 is as follows:
|  | As previously stated 31 May 2024 | Effect of transition 31 May 2024 | FRS 105 (as restated) 31 May 2024
|  | £ | £ | £
| Fixed assets | 7,056,335 | (775,409) | 6,280,926
| Current assets | 63,852 | - | 63,852
| Creditors: amounts falling due within one year | (6,285,439) | - | (6,285,439)
| Net current liabilities | (6,221,587) | - | (6,221,587)
| Total assets less current liabilities | 834,748 | (775,409) | 59,339
| Provisions for liabilities | (218,571) | 218,571 | -
| Net assets | 616,177 | (556,838) | 59,339
| Capital and reserves | 616,177 | (556,838) | 59,339
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DANAY INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025 2.First time adoption of FRS 105 (continued)
|  | As previously stated 31 May 2024 | Effect of transition 31 May 2024 | FRS 105 (as restated) 31 May 2024
|  | £ | £ | £
|  |  | - | - | -
| Administrative expenses |  | (102,353) | - | (102,353)
| Operating profit |  | (102,353) | - | (102,353)
| Income from investments |  | 116,889 | 1 | 116,890
| Amounts written off investments |  | 80,196 | (96,578) | (16,382)
| Interest receivable and similar income |  | 1,832 | - | 1,832
| Profit/(loss) on ordinary activities after taxation and for the financial year |  | 96,564 | (96,577) | (13)
Explanation of changes to previously reported profit and equity:
| 1 | Removal of fair value movements on investments as not permitted under FRS105 leading to a reduction in the value of the fixed assets and a corresponding reduction in the profit for the year.
| 2 | Removal of the deferred tax charge on the fair value gain.
| 3 | The net effect of these changes is a reduction in reserves of £556,838
Page 4