Danish Centres Limited

	Page
Balance Sheet	1—2
Statement of Changes in Equity	3
Notes to the Financial Statements	4—5

Registered number: 05324159

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		77,739		11,188

			77,739		11,188
CURRENT ASSETS
Stocks		223,727		212,875
Debtors	5	135,122		142,099
Cash at bank and in hand		310,009		256,125

		668,858		611,099
Creditors: Amounts Falling Due Within One Year	6	(445,359 )		(381,028 )

NET CURRENT ASSETS (LIABILITIES)			223,499		230,071

TOTAL ASSETS LESS CURRENT LIABILITIES			301,238		241,259

NET ASSETS			301,238		241,259

CAPITAL AND RESERVES
Called up share capital			1		1
Profit and Loss Account			301,237		241,258

SHAREHOLDERS' FUNDS			301,238		241,259

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Danish Centres Limited

Balance Sheet (continued)

As At 28 February 2026

For the year ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Robert Trajcevski

Director

27 May 2026

The notes on pages 4 to 5 form part of these financial statements.

	Share Capital	Profit and Loss Account	Total
	£	£	£
As at 1 March 2024	1	301,590	301,591
Loss for the year and total comprehensive income	-	(60,332 )	(60,332)

As at 28 February 2025 and 1 March 2025	1	241,258	241,259


Profit for the year and total comprehensive income	-	59,979	59,979

As at 28 February 2026	1	301,237	301,238

1. General Information

Danish Centres Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05324159 . The registered office is 22 Red Lion Street, Richmond, London, London, TW9 1RW.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	10% WDV
Motor Vehicles	33% SLM
Fixtures & Fittings	10% WDV
Computer Equipment	10% WDV

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

2.6. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2025: 3)

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Danish Centres Limited

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

4. Tangible Assets

	Plant & Machinery etc.
	£
Cost
As at 1 March 2025	135,192
Additions	56,250

As at 28 February 2026	191,442

Depreciation
As at 1 March 2025	124,004
Provided during the period	(10,301 )

As at 28 February 2026	113,703

Net Book Value
As at 28 February 2026	77,739

As at 1 March 2025	11,188

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	-	4,000
Other debtors	5,122	138,099

	5,122	142,099
Due after more than one year
Other debtors	130,000	-

	135,122	142,099

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	56,515	322,663
Bank loans and overdrafts	-	1,883
Other creditors	385,031	39,241
Taxation and social security	3,813	17,241

	445,359	381,028

7. Related Party Transactions

During the year the company gave a loan to Nicholas James Property Ltd, a company registered in England & Wales registration number 14770162, which is under the common control of the director. At the end of the period, the company was owed £130,000 (2025: £130,000). The loan is made on an arms length basis and is repayable on demand.

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