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Registration number: 08249704

Dan Bailey Building Limited
Annual Report and Unaudited Financial Statements
for the Year Ended 31 January 2026

Dan Bailey Building Limited

Contents

Balance Sheet | 1 to 2
Notes to the Financial Statements | 3 to 8

Dan Bailey Building Limited

(Registration number: 08249704)
Balance Sheet as at 31 January 2026

| Note | 2026 £ | 2025 £
Fixed assets |  |  |
Tangible assets | 4 | 611,667 | 646,957
Investment property | 5 | 1,960,000 | 1,870,259
|  | 2,571,667 | 2,517,216
Current assets |  |  |
Debtors | 6 | 626,180 | 632,630
Cash at bank and in hand |  | 288,591 | 286,480
|  | 914,771 | 919,110
Creditors: Amounts falling due within one year | 7 | (204,380) | (302,375)
Net current assets |  | 710,391 | 616,735
Total assets less current liabilities |  | 3,282,058 | 3,133,951
Creditors: Amounts falling due after more than one year | 7 | (484,875) | (536,627)
Provisions for liabilities |  | (371,511) | (341,126)
Net assets |  | 2,425,672 | 2,256,198
Capital and reserves |  |  |
Called up share capital |  | 2 | 2
Revaluation reserve |  | 992,927 | 906,081
Retained earnings |  | 1,432,743 | 1,350,115
Shareholders' funds |  | 2,425,672 | 2,256,198

Dan Bailey Building Limited

(Registration number: 08249704)
Balance Sheet as at 31 January 2026

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

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 23 July 2026 and signed on its behalf by:

......................................... D J Bailey Director

Dan Bailey Building Limited

Notes to the Financial Statements for the Year Ended 31 January 2026

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
2 Old Bath Road
Newbury
Berkshire
RG14 1QL

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of construction services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts.

Tax

The tax expense for the period comprises current tax payable and deferred tax.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Dan Bailey Building Limited

Notes to the Financial Statements for the Year Ended 31 January 2026

Asset class | Depreciation method and rate
Motor vehicles | 20% straight line basis
Plant and machinery | 10-20% straight line basis
Office equipment | 20% straight line basis
Land and buildings | 0-10% straight line basis

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Profit and Loss Account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.
Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.
Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dan Bailey Building Limited

Notes to the Financial Statements for the Year Ended 31 January 2026

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2025 - 2).

4 | Tangible assets

| Land and buildings £ | Plant and machinery £ | Office equipment £ | Motor vehicles £
Cost or valuation
At 1 February 2025 | 446,116 | 284,758 | 19,463 | 426,662
Additions | - | 51,176 | 1,224 | 43,838
Disposals | - | (13,200) | - | (7,435)
At 31 January 2026 | 446,116 | 322,734 | 20,687 | 463,065
Depreciation
At 1 February 2025 | 102,919 | 210,137 | 15,074 | 201,912
Charge for the year | 14,963 | 42,403 | 1,305 | 71,757
Eliminated on disposal | - | (12,100) | - | (7,435)
At 31 January 2026 | 117,882 | 240,440 | 16,379 | 266,234
Carrying amount
At 31 January 2026 | 328,234 | 82,294 | 4,308 | 196,831
At 31 January 2025 | 343,197 | 74,621 | 4,389 | 224,750

Dan Bailey Building Limited

Notes to the Financial Statements for the Year Ended 31 January 2026

| Total £
Cost or valuation
At 1 February 2025 | 1,176,999
Additions | 96,238
Disposals | (20,635)
At 31 January 2026 | 1,252,602
Depreciation
At 1 February 2025 | 530,042
Charge for the year | 130,428
Eliminated on disposal | (19,535)
At 31 January 2026 | 640,935
Carrying amount
At 31 January 2026 | 611,667
At 31 January 2025 | 646,957

Leased assets
Included within the net book value of tangible fixed assets is £1,175 (2025 - £24,815) in respect of assets held under finance leases and similar hire purchase contracts. Depreciation for the year on these assets was £23,640 (2025 - £24,763).

5 | Investment properties

| 2026 £
At 1 February | 1,870,260
Additions | 2,515
Disposals | (31,000)
Fair value adjustments | 118,225
At 31 January | 1,960,000

There has been no valuation of investment property by an independent valuer.

Dan Bailey Building Limited

Notes to the Financial Statements for the Year Ended 31 January 2026

6 | Debtors

Current | 2026 £ | 2025 £
Trade debtors | 72,883 | 71,249
Prepayments | 19,008 | 21,654
Other debtors | 534,289 | 539,727
| 626,180 | 632,630

7 | Creditors

Creditors: amounts falling due within one year

| Note | 2026 £ | 2025 £
Due within one year |  |  |
Loans and borrowings | 8 | 51,483 | 48,357
Trade creditors |  | 58,794 | 98,555
Taxation and social security |  | 94,070 | 155,426
Other creditors |  | 33 | 37
|  | 204,380 | 302,375

Creditors: amounts falling due after more than one year

| Note | 2026 £ | 2025 £
Due after one year |  |  |
Loans and borrowings | 8 | 484,875 | 536,627

Dan Bailey Building Limited

Notes to the Financial Statements for the Year Ended 31 January 2026

8 | Loans and borrowings

Current loans and borrowings

| 2026 £ | 2025 £
Bank borrowings | 28,835 | 45,057
Hire purchase contracts | 22,648 | 3,300
| 51,483 | 48,357

Non-current loans and borrowings

| 2026 £ | 2025 £
Bank borrowings | 457,203 | 495,932
Hire purchase contracts | 27,672 | 40,695
| 484,875 | 536,627

The bank loan is secured against the investment property.

9 | Related party transactions

During the year this company made loans to Bailey and Passmore Limited, Sprayite Limited and Dan Bailey Properties Limited. All companies of which D Bailey is also a director. At the balance sheet date the amount due from Bailey and Passmore Limited was £212,949 (2025: £177,346), due from Sprayitrite Limited was £163,051 (2025: £163,051) and due from Dan Bailey Properties Limited was £101,766 (2025: £62,837).