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Registration number: 05269810

John K.Daly & Co. Limited
trading as John K. Daly & Co. Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 October 2025

John K.Daly & Co. Limited
trading as John K. Daly & Co. Limited

Contents

Company Information | 1
Accountants' Report | 2
Balance Sheet | 3
Notes to the Unaudited Financial Statements | 4 to 6

John K.Daly & Co. Limited
trading as John K. Daly & Co. Limited

Company Information

Director | Mr J K Daly

Registered office | 4 South Bar Street Banbury Oxfordshire OX16 9AA

Accountants | ReesRussell 4 South Bar Street Banbury Oxfordshire OX16 9AA

Chartered Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
John K.Daly & Co. Limited
trading as John K. Daly & Co. Limited
for the Year Ended 31 October 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of John K.Daly & Co. Limited for the year ended 31 October 2025 as set out on pages 3 to 6 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of John K.Daly & Co. Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of John K.Daly & Co. Limited and state those matters that we have agreed to state to the Board of Directors of John K.Daly & Co. Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than John K.Daly & Co. Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that John K.Daly & Co. Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of John K.Daly & Co. Limited. You consider that John K.Daly & Co. Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of John K.Daly & Co. Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

...............................................
ReesRussell
4 South Bar Street
Banbury
Oxfordshire
OX16 9AA

10 July 2026

John K.Daly & Co. Limited
trading as John K. Daly & Co. Limited

(Registration number: 05269810)
Balance Sheet as at 31 October 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 571 | 281
Current assets |  |  |
Cash at bank and in hand |  | 7,484 | 64
Creditors: Amounts falling due within one year | 5 | (24,338) | (22,727)
Net current liabilities |  | (16,854) | (22,663)
Net liabilities |  | (16,283) | (22,382)
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Retained earnings |  | (16,383) | (22,482)
Shareholders' deficit |  | (16,283) | (22,382)

For the financial year ending 31 October 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 accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 10 July 2026

......................................... Mr J K Daly Director

John K.Daly & Co. Limited
trading as John K. Daly & Co. Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

1 | General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
4 South Bar Street
Banbury
Oxfordshire
OX16 9AA
United Kingdom

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

John K.Daly & Co. Limited
trading as John K. Daly & Co. Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Fixtures & Fittings | 25% reducing balance
Office equipment | 25% reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 2 (2024 - 2).

John K.Daly & Co. Limited
trading as John K. Daly & Co. Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

4 | Tangible assets

| Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 November 2024 | 5,226 | 5,226
Additions | 480 | 480
At 31 October 2025 | 5,706 | 5,706
Depreciation
At 1 November 2024 | 4,945 | 4,945
Charge for the year | 190 | 190
At 31 October 2025 | 5,135 | 5,135
Carrying amount
At 31 October 2025 | 571 | 571
At 31 October 2024 | 281 | 281

5 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Taxation and social security | 690 | 651
Accruals and deferred income | 1,860 | 2,400
Other creditors | 21,788 | 19,676
| 24,338 | 22,727