Dandapher Holdings Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 04030904 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

Dandapher Holdings Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

C J Reston

Mrs S C Reston

Mrs V M Stewart

SECRETARY:

Mrs S C Reston

REGISTERED OFFICE:

8 Winmarleigh Street

Warrington

Cheshire

WA1 1JW

REGISTERED NUMBER:

04030904 (England and Wales)

ACCOUNTANTS:

Voisey & Co LLP

Chartered Accountants

8 Winmarleigh Street

Warrington

Cheshire

WA1 1JW

FIXED ASSETS

Tangible assets

4

59,179

88,194

Investment property

5

6,775,752

6,074,834

6,834,931

6,163,028

CURRENT ASSETS

Debtors

6

721,094

1,061,961

Cash at bank

172,650

525,217

893,744

1,587,178

CREDITORS

Amounts falling due within one year

7

(5,784,418

)

(5,766,469

)

NET CURRENT LIABILITIES

(4,890,674

)

(4,179,291

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

1,944,257

1,983,737

CAPITAL AND RESERVES

Called up share capital

8

7

Retained earnings

9

1,944,250

1,983,730

SHAREHOLDERS' FUNDS

1,944,257

1,983,737

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 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 26 May 2026 and were signed on its behalf by:

Mrs V M Stewart - Director

1.	STATUTORY INFORMATION

Dandapher Holdings 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.

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

Monetary amounts in these financial statements shall be rounded to the nearest £.

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 as modified by the revaluation of certain assets.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Significant judgements and estimates

In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

The key assumptions concerning the future and other key sources of estimation include uncertainties at the reporting date, which may have a risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial periods, are discussed below.

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

-

15% on reducing balance

Motor vehicles

-

33% on cost

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

The directors considered current market conditions and have satisfied themselves that the valuation of the property reflects market value at the balance sheet date.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with bank, other short-term liquid investments with original maturities of three months or less, and bank overdrafts.

Financial instruments

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the net asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised costs using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Other financial assets

Other financial assets, including investments in equity instruments which are not subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the transaction price. Such assets are subsequently carried at fair value and the changes in fair value are recognised in profit or loss, except that investments in equity instruments that are not publically traded and whose fair values cannot be measured reliably are measured at cost less impairment.

Short-term employee benefits

The costs of the short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets. The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received. Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

fittings

vehicles

Totals

£

COST

At 1 September 2024

33,361

108,835

142,196

Additions

425

-

425

At 31 August 2025

33,786

108,835

142,621

DEPRECIATION

At 1 September 2024

30,637

23,365

54,002

Charge for year

417

29,023

29,440

At 31 August 2025

31,054

52,388

83,442

NET BOOK VALUE

At 31 August 2025

2,732

56,447

59,179

At 31 August 2024

2,724

85,470

88,194

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 September 2024

6,074,834

Additions

700,918

At 31 August 2025

6,775,752

NET BOOK VALUE

At 31 August 2025

6,775,752

At 31 August 2024

6,074,834

The directors have considered the valuation of the investment properties at the year end date and are satisfied that cost of the properties closely matches current market value of the properties and have made valuation adjustment as necessary.

6.

DEBTORS

31.8.25

31.8.24

£

Amounts falling due within one year:

Loans receivable < 1 year

305,118

-

Other debtors

108,315

1,011,379

Prepayments

2,543

50,582

415,976

1,061,961

31.8.25

31.8.24

£

Amounts falling due after more than one year:

Loans receivable > 1 year

305,118

-

Aggregate amounts

721,094

1,061,961

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

Shareholders loan

5,664,793

Trade creditors

21,742

6,628

Tax

12,067

17,765

Social security and other taxes

-

2,626

VAT

12,238

651

Other creditors

4,658

5,091

Directors' loan accounts

61,558

Accruals and deferred income

7,362

7,357

5,784,418

5,766,469

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.8.25

31.8.24

value:

£

6

A Ordinary

33.33

3p

2

6

B Ordinary

33.33

3p

2

C Ordinary

33.33

3p

1

2

D Ordinary

33.33

3p

1

2

E Ordinary

33.33

3p

1

7

9.

RESERVES

Retained

earnings

£

At 1 September 2024

1,983,730

Profit for the year

26,945

Dividends

(66,425

)

At 31 August 2025

1,944,250

10.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr & Mrs C J Reston.