DNL BUILD LTD - Filleted accounts

Registered number

13719701

DNL BUILD LTD

Filleted Accounts

30 November 2025

DNL BUILD LTD
Registered number:		13719701
Balance Sheet
as at 30 November 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		10,421			12,000

Current assets
Debtors	4	52,272			36,926
Cash at bank and in hand		4,814			21,019
		57,086			57,945

Creditors: amounts falling due within one year	5	(211,045)			(137,247)

Net current liabilities			(153,959)			(79,302)

Net liabilities			(143,538)			(67,302)

Capital and reserves
Called up share capital			1			1
Profit and loss account			(143,539)			(67,303)

Shareholders' funds			(143,538)			(67,302)

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Daniel Klos
Director
Approved by the board on 22 July 2026

DNL BUILD LTD
Notes to the Accounts
for the year ended 30 November 2025

1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
	Plant and machinery			over 5 years
	Fixtures, fittings, tools and equipment			over 5 years

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price).

	Pensions
	Contributions to stakeholder pension plans are expensed when paid.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					1		1


3	Tangible fixed assets
								Plant and machinery etc
£
	Cost
	At 1 December 2024							15,000
	Additions							1,550
	At 30 November 2025							16,550

	Depreciation
	At 1 December 2024							3,000
	Charge for the year							3,129
	At 30 November 2025							6,129

	Net book value
	At 30 November 2025							10,421
	At 30 November 2024							12,000


4	Debtors					2025		2024
£							£

	Trade debtors					41,993		25,941
	Other debtors - directors loan					10,279		10,985
						52,272		36,926


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Trade creditors					333		386
	Taxation and social security costs					210,712		136,861
						211,045		137,247


6	Loans to directors
	Description and conditions	B/fwd	Paid		Repaid		C/fwd
£			£		£		£
	Daniel Klos
	Loan, 2.25% interest	-		10,279		-		10,279

		-		10,279		-		10,279


7	Other information

	DNL BUILD LTD is a private company limited by shares and incorporated in England. Its registered office is:
	20-22 Wenlock Road
	London
	N1 7GU