REGISTERED NUMBER: 01733826 (England and Wales)

DANEROCK LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH SEPTEMB

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

G W Collins

J A R Collins

T A Collins

SECRETARY:

G W Collins

REGISTERED OFFICE:

The Bridge House

Mill Lane

Dronfield

Derbyshire

S18 2XL

REGISTERED NUMBER:

01733826 (England and Wales)

ACCOUNTANTS:

Ian R Collins & Co

The Bridge House

Dronfield

S18 2XL

FIXED ASSETS

Tangible assets

4

27,836

40,533

Investments

5

450,000

450,000

477,836

490,533

CURRENT ASSETS

Debtors

6

90,487

97,034

Cash at bank

285,302

272,121

375,789

369,155

CREDITORS

Amounts falling due within one year

7

(10,076

)

(9,383

)

NET CURRENT ASSETS

365,713

359,772

TOTAL ASSETS LESS CURRENT LIABILITIES

843,549

850,305

CAPITAL AND RESERVES

Called up share capital

10,000

10,000

Revaluation reserve

8

449,469

449,469

Retained earnings

384,080

390,836

SHAREHOLDERS' FUNDS

843,549

850,305

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th September 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 23rd March 2026 and were signed on its behalf by:

J A R Collins - Director

1.	STATUTORY INFORMATION

Danerock 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.

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.

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.

Plant and machinery

-

20% on cost

Computer equipment

-

33% on cost

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1st October 2024

5,748

66,085

774

72,607

Disposals

-

(17,094

)

-

(17,094

)

At 30th September 2025

5,748

48,991

774

55,513

DEPRECIATION

At 1st October 2024

5,037

26,263

774

32,074

Charge for year

449

12,248

-

12,697

Eliminated on disposal

-

(17,094

)

-

(17,094

)

At 30th September 2025

5,486

21,417

774

27,677

NET BOOK VALUE

At 30th September 2025

262

27,574

-

27,836

At 30th September 2024

711

39,822

-

40,533

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1st October 2024

and 30th September 2025

450,000

NET BOOK VALUE

At 30th September 2025

450,000

At 30th September 2024

450,000

Cost or valuation at 30th September 2025 is represented by:

Other

investments

£

Valuation in 2025

449,469

Cost

531

450,000

If fixed asset investments had not been revalued they would have been included at the following historical cost:

2025

2024

£

£

Cost

531

531

Fixed asset investments were valued on an open market basis on 30th September 2025 by the directors of Danerock Limited .

Historical Value

2025

2024

Bashmoor Limited

531

450,000

450,000

531

450,000

450,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

2,658

16,005

Other debtors

87,829

81,029

90,487

97,034

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

-

(1

)

Taxation and social security

7,018

7,111

Other creditors

3,058

2,273

10,076

9,383

8.

RESERVES

Revaluation

reserve

£

At 1st October 2024

and 30th September 2025

449,469

9.	ULTIMATE CONTROLLING PARTY

The company is controlled jointly by the Directors.