REGISTERED NUMBER: 02170626 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

DANEFERN LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S S Harding

Mrs M Harding

SECRETARY:

REGISTERED OFFICE:

The Coach House

The Square

Sawbridgeworth

Hertfordshire

CM21 9AE

REGISTERED NUMBER:

02170626 (England and Wales)

ACCOUNTANTS:

TC CH Limited

The Coach House

The Square

Sawbridgeworth

Hertfordshire

CM21 9AE

FIXED ASSETS

Tangible assets

4

78,684

80,355

Investment property

5

2,141,688

2,141,688

2,220,372

2,222,043

CURRENT ASSETS

Debtors

6

757

2,936

Cash at bank

13,600

29,984

14,357

32,920

CREDITORS

Amounts falling due within one year

7

320,806

322,900

NET CURRENT LIABILITIES

(306,449

)

(289,980

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,913,923

1,932,063

CAPITAL AND RESERVES

Called up share capital

76

76

Revaluation reserve

8

733,811

733,811

Capital redemption reserve

24

24

Retained earnings

1,180,012

1,198,152

1,913,923

1,932,063

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7 August 2026 and were signed on its behalf by:

S S Harding - Director

1.	STATUTORY INFORMATION

Danefern Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

33% on cost and 25% on cost

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 January 2025

75,000

51,103

126,103

Additions

-

735

735

Disposals

-

(14,748

)

(14,748

)

At 31 December 2025

75,000

37,090

112,090

DEPRECIATION

At 1 January 2025

-

45,748

45,748

Charge for year

-

2,263

2,263

Eliminated on disposal

-

(14,605

)

(14,605

)

At 31 December 2025

-

33,406

33,406

NET BOOK VALUE

At 31 December 2025

75,000

3,684

78,684

At 31 December 2024

75,000

5,355

80,355

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 January 2025

and 31 December 2025

2,141,688

NET BOOK VALUE

At 31 December 2025

2,141,688

At 31 December 2024

2,141,688

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

(250

)

-

Other debtors

1,007

2,936

757

2,936

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

-

(1

)

Taxation and social security

29,390

14,011

Other creditors

291,416

308,890

320,806

322,900

8.

RESERVES

Revaluation

reserve

£

At 1 January 2025

and 31 December 2025

733,811

9.	ULTIMATE CONTROLLING PARTY

The controlling party is S S Harding.