DANTH CONSULT LTD

Company Registration Number:
12259042 (England and Wales)

Unaudited statutory accounts for the year ended 31 October 2025

Period of accounts

Start date: 1 November 2024

End date: 31 October 2025

DANTH CONSULT LTD

Contents of the Financial Statements

for the Period Ended 31 October 2025

Directors report
Profit and loss
Balance sheet
Additional notes
Balance sheet notes

DANTH CONSULT LTD

Directors' report period ended 31 October 2025

The directors present their report with the financial statements of the company for the period ended 31 October 2025

Principal activities of the company

1. DIRECTORS The following director held office throughout the year ended 31 October 2025 and up to the date of signing these accounts: OKWELEGBE, Daniel Ogbeide 2. PRINCIPAL ACTIVITIES The principal activity of the company during the year was the provision of management consultancy services. There have been no significant changes to the nature of these activities during the year. 3. BUSINESS REVIEW The company generated turnover of £71,250 for the year ended 31 October 2025 (2024: £35,500), representing growth of 103% year-on-year, reflecting the expansion of the company's consultancy engagement with its principal client, MTG Contractors. The company recorded a loss for the year of £14,214 (2024 profit: £1,820), after writing off trade debtors of £26,566 deemed irrecoverable. No corporation tax is payable in the current year (2024: £427). Total net assets at 31 October 2025 amounted to £30,494 (2024: £44,708). The company's cash position improved to £34,293 (2024: £20,252). 4. GOING CONCERN The director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future, being at least twelve months from the date of approval of these financial statements. Accordingly, these accounts have been prepared on the going concern basis. In reaching this conclusion, the director has considered the company's current financial position, the continuation of existing client engagements, and the ability to meet its liabilities as they fall due, including the outstanding VAT liability and director's loan balance. 5. DIVIDENDS No dividends were paid or declared during the year ended 31 October 2025 (2024: £nil). The director does not propose the payment of a final dividend. 6. POST BALANCE SHEET EVENTS Since the balance sheet date, the following material events have occurred: On 12 January 2026, the company paid £5,548.95 to HMRC by direct debit in respect of VAT for the quarter ended 30 November 2025. This event does not require adjustment to the financial statements 7. FUTURE DEVELOPMENTS The director intends to continue developing the company's consultancy business and to explore opportunities to expand the client base. 8. STATEMENT OF DIRECTORS' RESPONSIBILITIES The directors are responsible for preparing the Report and Accounts in accordance with applicable law and regulations. Under company law, the director must not approve the accounts unless satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss for that period. In preparing these accounts, the director is required to: – select suitable accounting policies and then apply them consistently; – make judgements and estimates that are reasonable and prudent; – state whether applicable UK Accounting Standards have been followed; – prepare the accounts on the going concern basis unless inappropriate. The director is responsible for keeping adequate accounting records and for safeguarding the assets of the company. 9. SMALL COMPANY PROVISIONS This report has 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. Signed on behalf of the Board of Directors



Directors

The director shown below has held office during the whole of the period from
1 November 2024 to 31 October 2025

OKWELEGBE, Daniel Ogbeide

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
15 June 2026

And signed on behalf of the board by:
Name: OKWELEGBE, Daniel Ogbeide
Status: Director

DANTH CONSULT LTD

Profit And Loss Account

for the Period Ended 31 October 2025

2025 2024


£
£
Turnover: 71,250 35,500
Cost of sales: ( 10,000 ) ( 1,000 )
Gross profit(or loss): 61,250 34,500
Administrative expenses: ( 75,464 ) ( 32,253 )
Operating profit(or loss): (14,214) 2,247
Profit(or loss) before tax: (14,214) 2,247
Tax: 0 ( 427 )
Profit(or loss) for the financial year: (14,214) 1,820

DANTH CONSULT LTD

Balance sheet

As at 31 October 2025

Notes 2025 2024


£
£
Called up share capital not paid: 0 0
Current assets
Debtors: 3 5,036 31,980
Cash at bank and in hand: 34,293 20,252
Total current assets: 39,329 52,232
Creditors: amounts falling due within one year: 4 ( 8,835 ) ( 7,524 )
Net current assets (liabilities): 30,494 44,708
Total assets less current liabilities: 30,494 44,708
Total net assets (liabilities): 30,494 44,708
Capital and reserves
Called up share capital: 1 1
Profit and loss account: 30,493 44,707
Total Shareholders' funds: 30,494 44,708

The notes form part of these financial statements

DANTH CONSULT LTD

Balance sheet statements

For the year ending 31 October 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their 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.

This report was approved by the board of directors on 15 June 2026
and signed on behalf of the board by:

Name: OKWELEGBE, Daniel Ogbeide
Status: Director

The notes form part of these financial statements

DANTH CONSULT LTD

Notes to the Financial Statements

for the Period Ended 31 October 2025

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

    Turnover policy

    Turnover/revenue recognition Turnover represents the fair value of consideration received or receivable for services provided net of VAT and discounts. Revenue is recognised when the service has been delivered, and the right to consideration has been established.

    Valuation information and policy

    Financial instruments The company holds only basic financial instruments as defined in FRS 102 Section 11. Financial assets and liabilities are initially measured at transaction price and subsequently at amortised cost or cost less impairment.

    Other accounting policies

    Prior period errors Where errors are discovered in respect of prior periods, the cumulative effect is corrected by restating the opening balances of the affected periods. The 2024 corporation tax charge has been restated from £1,930 to £427 (being the amount confirmed as paid per the HMRC SHIPLEY direct debit of 10 June 2025). This represents a prior period correction of £1,503, applied retrospectively. The effect is a reduction in the 2024 current creditors of £1,503, an increase in the 2024 profit and retained earnings of £1,503, and a corresponding reduction in the 2025 current creditors. 2024 comparative figures have been restated accordingly. Capital contribution reserve A capital contribution of £42,887, previously presented as a separate reserve, has been reclassified to retained earnings as it represents an unrestricted equity contribution not requiring separate presentation under FRS 102 Section 1A. Prior year comparatives have been restated. Taxation Current tax is recognised on taxable profit for the period using rates enacted or substantively enacted by the balance sheet date. No deferred tax balances have been recognised as they are not considered material.

DANTH CONSULT LTD

Notes to the Financial Statements

for the Period Ended 31 October 2025

  • 2. Employees

    2025 2024
    Average number of employees during the period 1 1

    During the year the average number of employees (including the director) was 1 (2024: 1).

DANTH CONSULT LTD

Notes to the Financial Statements

for the Period Ended 31 October 2025

3. Debtors

2025 2024
£ £
Trade debtors 0 31,980
Prepayments and accrued income 0 0
Other debtors 5,036 0
Total 5,036 31,980

Debtors are reviewed at each balance sheet date for recoverability. Where a debtor is deemed irrecoverable, the amount is written off against the profit and loss account as an operating expense. During the year ended 31 October 2025, trade debtors of £26,566 were assessed as irrecoverable and were written off in full. The related output VAT of £2,690 is recoverable from HMRC under the Bad Debt Relief provisions (s.36 Value Added Tax Act 1994), subject to eligibility conditions being met.

DANTH CONSULT LTD

Notes to the Financial Statements

for the Period Ended 31 October 2025

4. Creditors: amounts falling due within one year note

2025 2024
£ £
Taxation and social security 0 497
Other creditors 8,835 7,027
Total 8,835 7,524

The Other creditors balance is made up of VAT payable of 10,338pounds and Prior period correction 2024 CT over-provision reversed of 1,503 pounds. The company is registered for VAT. The table below reconciles the movement in VAT liability for the year, derived from income received per Lloyds Bank statement and HMRC direct debits in the period.