For the financial year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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 Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

Daniel Marks Limited is a private company limited by shares incorporated in England and Wales. The registered office is 20 Turbine Business Centre, Coach Close, Shireoaks, Worksop, Nottinghamshire, England, S81 8AP.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention.

Atruet the time of approving the financial statements, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the director continues to adopt the going concern basis of accounting in preparing the financial statements.

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 are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date. Changes in fair value are recognised in profit or loss.

The average monthly number of persons (including directors) employed by the company during the year was:

The Freehold land and buildings were revalued on 28 October 2016 by an independent valuer who is external to the company. The directors consider the value of the property to be no less than this value as at 31 March 2026. The current value of the assets is £158,772 (2025: £158,772) with a carrying amount at historical cost of £74,337 (2025:£74,337).

Dividends totalling £0 (2025 - £0) were paid in the year in respect of shares held by the company's directors.

At the end of the year the company owed the directors C Lacey £162,917 (2025 - £147,675) and D Draper £2,147 (2025 - £1,369). The loans have no interest and no formal repayment terms.