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Registered number: 12237040
Dns Accountants Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2025
DNS Accountants Ltd
Dns House, 382 Kenton Road
Harrow
Middlesex
HA3 8DP
Dns Accountants Ltd
Contents
Contents

| Page
--- | ---
Accountants' Report | 1
Balance Sheet | 2—3
Statement of Changes in Equity | 4
Notes to the Financial Statements | 5—7

Page 1
Dns Accountants Ltd
Accountants' Report
For The Year Ended 31 October 2025
Accountants' Report
Chartered Accountants' report to the director on the preparation of the unaudited statutory accounts of Dns Accountants Ltd 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 Dns Accountants Ltd for the year ended 31 October 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to 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/en/membership/regulations-standards-and-guidance.
This report is made solely to the director of Dns Accountants Ltd , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of Dns Accountants Ltd and state those matters that we have agreed to state to the director of Dns Accountants Ltd , 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 Dns Accountants Ltd and its director, as a body, for our work or for this report.
It is your duty to ensure that Dns Accountants Ltd 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 or loss of Dns Accountants Ltd . You consider that Dns Accountants Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Dns Accountants Ltd . 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 financial statements.

06/07/2026

DNS Accountants Ltd
Dns House, 382 Kenton Road
Harrow
Middlesex
HA3 8DP
Page 1
Page 2
Dns Accountants Ltd
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: 12237040

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 579,279 |  | 685,788
Tangible Assets | 5 |  | 22,734 |  | 31,686
Investments | 6 |  | 6,710,587 |  | 51,519
|  |  | 7,312,600 |  | 768,993
CURRENT ASSETS
Debtors | 7 | 2,182,396 |  | 2,596,366 |
Cash at bank and in hand |  | 336,414 |  | 1,125,065 |
|  | 2,518,810 |  | 3,721,431 |
Creditors: Amounts Falling Due Within One Year | 8 | (4,326,830 ) |  | (1,353,722 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (1,808,020 ) |  | 2,367,709
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 5,504,580 |  | 3,136,702
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (1,716,633 ) |  | (37,500 )
NET ASSETS |  |  | 3,787,947 |  | 3,099,202
CAPITAL AND RESERVES
Called up share capital | 10 |  | 100 |  | 100
Share premium account |  |  | 985,327 |  | 985,327
Profit and Loss Account |  |  | 2,802,520 |  | 2,113,775
SHAREHOLDERS' FUNDS |  |  | 3,787,947 |  | 3,099,202

Page 2
Page 3
Dns Accountants Ltd
Balance Sheet (continued)
As At 31 October 2025
For the 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.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr S Agarwal Director
06/07/2026

The notes on pages 5 to 7 form part of these financial statements.
Page 3
Page 4
Dns Accountants Ltd
Statement of Changes in Equity
For The Year Ended 31 October 2025
Statement of Changes in Equity

| Share Capital | Share Premium | Profit and Loss Account | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
As at 1 November 2023 | 100 | 985,327 | 1,687,685 | 2,673,112
Profit for the year and total comprehensive income | - | - | 426,090 | 426,090
As at 31 October 2024 and 1 November 2024 | 100 | 985,327 | 2,113,775 | 3,099,202
Profit for the year and total comprehensive income | - | - | 688,745 | 688,745
As at 31 October 2025 | 100 | 985,327 | 2,802,520 | 3,787,947

Page 4
Page 5
Dns Accountants Ltd
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
Dns Accountants Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12237040 . The registered office is Dns House, 382 Kenton Road, Harrow, Middlesex, HA3 8DP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles | 20% SLM

2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
Page 5
Page 6
Dns Accountants Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 28 (2024: 35)
28 35
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 November 2024 | 1,045,841
As at 31 October 2025 | 1,045,841
Amortisation
As at 1 November 2024 | 360,053
Provided during the period | 106,509
As at 31 October 2025 | 466,562
Net Book Value
As at 31 October 2025 | 579,279
As at 1 November 2024 | 685,788

5. Tangible Assets

| Motor Vehicles
--- | ---
| £
Cost
As at 1 November 2024 | 44,758
As at 31 October 2025 | 44,758
Depreciation
As at 1 November 2024 | 13,072
Provided during the period | 8,952
As at 31 October 2025 | 22,024
Net Book Value
As at 31 October 2025 | 22,734
As at 1 November 2024 | 31,686

6. Investments

| Listed
--- | ---
| £
Cost or Valuation
As at 1 November 2024 | 51,519
Additions | 6,659,068
As at 31 October 2025 | 6,710,587

...CONTINUED
Page 6
Page 7
Dns Accountants Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025

Provision
As at 1 November 2024 | -
As at 31 October 2025 | -
Net Book Value
As at 31 October 2025 | 6,710,587
As at 1 November 2024 | 51,519

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 978,614 |  | 1,092,098
Other debtors | 1,203,782 |  | 1,504,268
| 2,182,396 |  | 2,596,366

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 101,806 |  | 272,888
Other creditors | 3,818,105 |  | 769,309
Taxation and social security | 406,919 |  | 311,525
| 4,326,830 |  | 1,353,722

9. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 1,716,633 |  | 37,500

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 7