REGISTERED NUMBER: 04353504 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

DACONI LTD.

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Ms D M O Kenny

K P Jones

D A Jones

SECRETARY:

K P Jones

REGISTERED OFFICE:

Techno Centre

Puma Way

Coventry

West Midlands

CV1 2TT

REGISTERED NUMBER:

04353504 (England and Wales)

ACCOUNTANTS:

Armstrongs

Chartered Accountants and Tax Advisers

1 & 2 Mercia Village

Torwood Close

Westwood Business Park

Coventry

West Midlands

CV4 8HX

BANKERS:

Santander

Abbey National House

301 St Vincent Street

Glasgow

G2 5NB

FIXED ASSETS

Tangible assets

4

70,371

57,317

CURRENT ASSETS

Debtors

5

7,545

10,205

Cash at bank

95,195

98,939

102,740

109,144

CREDITORS

Amounts falling due within one year

6

51,150

57,062

NET CURRENT ASSETS

51,590

52,082

TOTAL ASSETS LESS CURRENT LIABILITIES

121,961

109,399

PROVISIONS FOR LIABILITIES

7

13,371

10,890

NET ASSETS

108,590

98,509

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

9

108,490

98,409

SHAREHOLDERS' FUNDS

108,590

98,509

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 5 May 2026 and were signed on its behalf by:

K P Jones - Director

1.	STATUTORY INFORMATION

Daconi Ltd. 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.

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

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 and fittings

-

25% on reducing balance

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2025 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Plant and

Motor

fittings

machinery

vehicles

Totals

£

£

£

£

COST

At 1 April 2025

2,830

59,855

107,869

170,554

Additions

-

3,890

32,622

36,512

At 31 March 2026

2,830

63,745

140,491

207,066

DEPRECIATION

At 1 April 2025

1,636

49,465

62,136

113,237

Charge for year

299

3,570

19,589

23,458

At 31 March 2026

1,935

53,035

81,725

136,695

NET BOOK VALUE

At 31 March 2026

895

10,710

58,766

70,371

At 31 March 2025

1,194

10,390

45,733

57,317

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

975

3,475

Directors' current accounts

5,034

5,519

Prepayments

1,536

1,211

7,545

10,205

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Corporation tax

229

5,309

Social security and other taxes

4,252

12,107

VAT

11,746

9,458

Other creditors

45

45

Directors' current accounts

5,304

2,380

Accruals & deferred income

29,574

27,763

51,150

57,062

7.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

13,371

10,890

Deferred

tax

£

Balance at 1 April 2025

10,890

Deferred Tax

2,481

Balance at 31 March 2026

13,371

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary

£ 1

100

100

9.

RESERVES

Retained

earnings

£

At 1 April 2025

98,409

Profit for the year

11,551

Dividends

(1,470

)

At 31 March 2026

108,490

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2026 and 31 March 2025:

2026

2025

£

£

D A Jones

Balance outstanding at start of year

5,519

6,019

Amounts repaid

(485

)

(500

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

5,034

5,519