D & N (Holdings) Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 06278006

D & N (Holdings) Limited

Unaudited financial statements

30 September 2025

D & N (Holdings) Limited

Statement of financial position

30 September 2025

	2025		2024
Note	£	£	£	£

Fixed assets

Tangible assets	5	273,069	292,541
Investments	6	2,356,014	2,356,014
		-----------	-----------
		2,629,083	2,648,555

Current assets

Debtors	7	6,640	105,547
Cash at bank and in hand		1,706,523	1,611,491
		-----------	-----------
		1,713,163	1,717,038

Creditors: Amounts falling due within one year	8	( 436,300)		( 378,602)
		-----------		-----------
Net current assets			1,276,863		1,338,436
			-----------		-----------
Total assets less current liabilities			3,905,946		3,986,991

Provisions

Taxation including deferred tax	( 7,712)	( 12,307)
	-----------	-----------
Net assets	3,898,234	3,974,684
	-----------	-----------

Capital and reserves

Called up share capital	9	111	111
Profit and loss account		3,898,123	3,974,573
		-----------	-----------
Shareholders funds		3,898,234	3,974,684
		-----------	-----------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

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

D & N (Holdings) Limited

Statement of financial position (continued)

30 September 2025

These financial statements were approved by the board of directors and authorised for issue on 23 June 2026 , and are signed on behalf of the board by:

K E N Nabarro
Director

Company registration number: 06278006

D & N (Holdings) Limited

Notes to the financial statements

Year ended 30 September 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 7 Gunton Lane, New Costessey, Norwich, Norfolk, NR5 0AD.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.

Consolidation

The entity has taken advantage of the option not to prepare consolidated financial statements contained in Section 399 of the Companies Act 2006 on the basis that the entity and its subsidiary undertakings comprise a small group.

Revenue recognition

The turnover shown in the profit and loss account represents the amount of management charges receivable during the year, exclusive of Value Added Tax.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Motor vehicles	-	25% reducing balance

Freehold land is not depreciated .

Investments

Fixed asset investments in subsidiary companies are held at cost less accumulated impairment losses.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

Defined contribution pension plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Average number of employees

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

5. Tangible assets

	Freehold land	Motor vehicles	Total
	£	£	£
Cost
At 1 October 2024 and 30 September 2025	225,080	135,176	360,256
	---------	---------	---------
Depreciation
At 1 October 2024	–	67,715	67,715
Charge for the year	–	19,472	19,472
	---------	---------	---------
At 30 September 2025	–	87,187	87,187
	---------	---------	---------
Carrying amount
At 30 September 2025	225,080	47,989	273,069
	---------	---------	---------
At 30 September 2024	225,080	67,461	292,541
	---------	---------	---------

6. Investments

	Shares in group undertakings
	£
Cost
At 1 October 2024 and 30 September 2025	3,029,143
	-----------
Impairment
At 1 October 2024 and 30 September 2025	673,129
	-----------

Carrying amount
At 30 September 2025	2,356,014
	-----------
At 30 September 2024	2,356,014
	-----------

7. Debtors

	2025	2024
	£	£
Amounts owed by group undertakings	–	97,014
Prepayments and accrued income	6,640	8,533
	------	---------
	6,640	105,547
	------	---------

8. Creditors: Amounts falling due within one year

	2025	2024
	£	£
Amounts owed to group undertakings	52,986	–
Social security and other taxes	17,219	23,572
Other creditors	366,095	355,030
	---------	---------
	436,300	378,602
	---------	---------

Included within other creditors are shares classified as financial liabilities amounting to £300,000 (2023: £300,000).

9. Called up share capital

Issued, called up and fully paid

2025		2024
No.	£	No.	£

Amounts presented in equity:

Ordinary A shares of £ 0.01 each	10,000	100	10,000	100
Ordinary B shares of £ 0.01 each	833	8	833	8
Ordinary C shares of £ 0.01 each	278	3	278	3
	-------	----	-------	----
	11,111	111	11,111	111
	-------	----	-------	----

Amounts presented in liabilities:

Preference shares of £ 1 each	300,000	300,000	300,000	300,000
	---------	---------	---------	---------