REGISTERED NUMBER: 04932300 (England and Wales)

Financial Statements

for the Year Ended 31 January 2026

for

DARON MOTORS HOLDINGS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

R I Daron

Mrs F M Daron

SECRETARY:

Mrs F M Daron

REGISTERED OFFICE:

15-21 Rails Lane

Hayling Island

Hampshire

PO11 9LG

REGISTERED NUMBER:

04932300 (England and Wales)

ACCOUNTANTS:

Hunter Simmons Ltd

3a London Road

Purbrook

Waterlooville

Hampshire

PO7 5LQ

FIXED ASSETS

Tangible assets

4

223,050

223,050

Investments

5

50,000

50,000

273,050

273,050

CURRENT ASSETS

Debtors

6

860,781

920,577

Cash at bank

200,000

100,000

1,060,781

1,020,577

CREDITORS

Amounts falling due within one year

7

56,952

99,887

NET CURRENT ASSETS

1,003,829

920,690

TOTAL ASSETS LESS CURRENT LIABILITIES

1,276,879

1,193,740

CAPITAL AND RESERVES

Called up share capital

51,100

51,100

Retained earnings

1,225,779

1,142,640

SHAREHOLDERS' FUNDS

1,276,879

1,193,740

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 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 6 July 2026 and were signed on its behalf by:

R I Daron - Director

1.	STATUTORY INFORMATION

Daron Motors 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.

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

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.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at 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 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Land and

buildings

£

COST

At 1 February 2025

and 31 January 2026

223,050

NET BOOK VALUE

At 31 January 2026

223,050

At 31 January 2025

223,050

Included in cost of land and buildings is freehold land of £ 223,050 (2025 - £ 223,050 ) which is not depreciated.

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 February 2025

and 31 January 2026

50,000

NET BOOK VALUE

At 31 January 2026

50,000

At 31 January 2025

50,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Amounts owed by group undertakings

860,681

920,477

Other debtors

100

100

860,781

920,577

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Taxation and social security

26,873

45,000

Other creditors

30,079

54,887

56,952

99,887

8.	ULTIMATE CONTROLLING PARTY

The controlling party is R I Daron.