REGISTERED NUMBER: 04962671 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

FOR

DAA CONSULTANTS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs A C Ashdown

D A Ashdown

REGISTERED OFFICE:

Bridge House, 25 Fiddlebridge Lane

Hatfield

Hertfordshire

AL10 OSP

REGISTERED NUMBER:

04962671 (England and Wales)

ACCOUNTANTS:

Lovetts Accountants Limited

Bridge House

25 Fiddlebridge Lane

Hatfield

Hertfordshire

AL10 0SP

FIXED ASSETS

Property, plant and equipment

4

29

1,057

CURRENT ASSETS

Inventories

4,050

8,100

Debtors

5

72,308

97,916

Cash at bank

11,773

4,020

88,131

110,036

CREDITORS

Amounts falling due within one year

6

79,180

92,544

NET CURRENT ASSETS

8,951

17,492

TOTAL ASSETS LESS CURRENT LIABILITIES

8,980

18,549

CREDITORS

Amounts falling due after more than one year

7

8,333

10,555

NET ASSETS

647

7,994

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

547

7,894

SHAREHOLDERS' FUNDS

9

647

7,994

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 31 May 2026 and were signed on its behalf by:

D A Ashdown - Director

1.	STATUTORY INFORMATION

DAA Consultants 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 (£).

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

Revenue 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

-

20% on cost

Computer equipment

-

25% on cost

Stocks

Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 2 (2024 - 2 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 September 2024

and 31 August 2025

4,361

3,776

8,137

DEPRECIATION

At 1 September 2024

3,460

3,620

7,080

Charge for year

872

156

1,028

At 31 August 2025

4,332

3,776

8,108

NET BOOK VALUE

At 31 August 2025

29

-

29

At 31 August 2024

901

156

1,057

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

5,826

29,309

Other debtors

66,482

68,607

72,308

97,916

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans and overdrafts

2,222

2,222

Trade creditors

658

195

Taxation and social security

27,777

28,077

Other creditors

48,523

62,050

79,180

92,544

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans

8,333

10,555

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

-

1,666

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 August 2025 and 31 August 2024:

31.8.25

31.8.24

£

£

D A Ashdown and Mrs A C Ashdown

Balance outstanding at start of year

20,126

69,282

Amounts advanced

-

19,308

Amounts repaid

(4,228

)

(68,464

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

15,898

20,126

9.	RECONCILIATION OF MOVEMENTS IN SHAREHOLDERS' FUNDS

31.8.25

31.8.24

£

£

Profit for the financial year

16,453

4,883

Dividends

(23,800

)

(56,000

)

Net reduction of shareholders' funds

(7,347

)

(51,117

)

Opening shareholders' funds

7,994

59,111

Closing shareholders' funds

647

7,994