Danika Administrative Services Limited 12799260 false 2025-01-01 2025-12-31 2025-12-31 The principal activity of the company is that of providing combined office administrative service activities. Digita Accounts Production Advanced 6.30.9574.0 true 12799260 2025-01-01 2025-12-31 12799260 2025-12-31 12799260 bus:OrdinaryShareClass1 2025-12-31 12799260 core:CurrentFinancialInstruments 2025-12-31 12799260 core:CurrentFinancialInstruments core:WithinOneYear 2025-12-31 12799260 core:BetweenTwoFiveYears 2025-12-31 12799260 core:WithinOneYear 2025-12-31 12799260 core:OfficeEquipment 2025-12-31 12799260 bus:SmallEntities 2025-01-01 2025-12-31 12799260 bus:Audited 2025-01-01 2025-12-31 12799260 bus:FilletedAccounts 2025-01-01 2025-12-31 12799260 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 12799260 bus:RegisteredOffice 2025-01-01 2025-12-31 12799260 bus:CompanySecretary1 2025-01-01 2025-12-31 12799260 bus:Director2 2025-01-01 2025-12-31 12799260 bus:Director3 2025-01-01 2025-12-31 12799260 bus:Director5 2025-01-01 2025-12-31 12799260 bus:OrdinaryShareClass1 2025-01-01 2025-12-31 12799260 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 12799260 bus:Agent1 2025-01-01 2025-12-31 12799260 core:ComputerEquipment 2025-01-01 2025-12-31 12799260 core:OfficeEquipment 2025-01-01 2025-12-31 12799260 countries:EnglandWales 2025-01-01 2025-12-31 12799260 2024-12-31 12799260 core:OfficeEquipment 2024-12-31 12799260 2024-01-01 2024-12-31 12799260 2024-12-31 12799260 bus:OrdinaryShareClass1 2024-12-31 12799260 core:CurrentFinancialInstruments 2024-12-31 12799260 core:CurrentFinancialInstruments core:WithinOneYear 2024-12-31 12799260 core:BetweenTwoFiveYears 2024-12-31 12799260 core:WithinOneYear 2024-12-31 12799260 core:OfficeEquipment 2024-12-31 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 12799260

Danika Administrative Services Limited
Filleted Financial Statements
for the Year Ended 31 December 2025

Danika Administrative Services Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Financial Statements | 3 to 7

Danika Administrative Services Limited

Company Information

Directors | T A Bergold P A Daniells K Hart

Company secretary | K Hart

Registered office | 46 New Broad Street London EC2M 1JH

Auditors | Bourner Bullock Chartered Accountants 114 St Martin's Lane Covent Garden London WC2N 4BE

Danika Administrative Services Limited

(Registration number: 12799260)
Balance Sheet as at 31 December 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 6 | 4,645 | 6,052
Current assets |  |  |
Debtors | 7 | 169,509 | 46,574
Cash at bank and in hand |  | 54,695 | 157,674
|  | 224,204 | 204,248
Creditors: Amounts falling due within one year | 10 | (46,713) | (84,566)
Net current assets |  | 177,491 | 119,682
Net assets |  | 182,136 | 125,734
Capital and reserves |  |  |
Called up share capital | 9 | 100 | 100
Retained earnings |  | 182,036 | 125,634
Shareholders' funds |  | 182,136 | 125,734

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 29 July 2026 and signed on its behalf by:

......................................... P A Daniells Director

Danika Administrative Services Limited

Notes to the Financial Statements for the Year Ended 31 December 2025

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:
46 New Broad Street
London
EC2M 1JH

Principal activity

The principal activity of the Company is that of providing combined office administrative service activities.

These financial statements were authorised for issue by the Board on 29 July 2026.

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

Revenue is recognised under a transfer pricing agreement with an associated company and recognised in the period in which the expense is incurred.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.
Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss,
except that a change attributable to an item of income or expense recognised as other comprehensive
income is also recognised directly in other comprehensive income

Danika Administrative Services Limited

Notes to the Financial Statements for the Year Ended 31 December 2025

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 income tax is recognised on temporary differences arising between the tax bases of assets and
liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in
the Company. Deferred income tax is determined using tax rates and laws that have been enacted or
substantively enacted by the reporting date.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance
is set up against deferred tax assets so that the net carrying amount equals the highest amount that is
more likely than not to be recovered based on current or future taxable profit.

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:

Asset class | Depreciation method and rate
Computer equipment | 3 years straight line method

Financial instruments

Classification
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans to related parties.
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.
Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Debtors

Trade debtors are amounts due from customers for services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the Company will not be able to collect all amounts due according to the original terms of the receivables.

Danika Administrative Services Limited

Notes to the Financial Statements for the Year Ended 31 December 2025

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.

Creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the Company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are
classified as operating leases. Payments made under operating leases are charged to profit or loss on a
straight-line basis over the period of the lease.

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.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the Company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Danika Administrative Services Limited

Notes to the Financial Statements for the Year Ended 31 December 2025

3 | Significant judgements and key sources of estimation uncertainty

Judgements

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date and the amounts reported for revenues and expenses during the year. However, the nature of estimation means that actual outcomes could differ from those estimates. In the Director's opinion there are no significant judgements or key sources of estimation uncertainty.

4 | Summary audit opinion

Audit report

The Independent Auditor's Report was unqualified.

The name of the Senior Statutory Auditor who signed the audit report on 29 July 2026 was David Wheeler, who signed for and on behalf of Bourner Bullock.

5 | Staff numbers

The average number of persons employed by the Company (including directors) during the year, was 12 (2024 - 11).

6 | Tangible assets

| Office equipment £ | Total £
Cost or valuation
At 1 January 2025 | 12,760 | 12,760
Additions | 1,698 | 1,698
At 31 December 2025 | 14,458 | 14,458
Depreciation
At 1 January 2025 | 6,708 | 6,708
Charge for the year | 3,105 | 3,105
At 31 December 2025 | 9,813 | 9,813
Carrying amount
At 31 December 2025 | 4,645 | 4,645
At 31 December 2024 | 6,052 | 6,052

Danika Administrative Services Limited

Notes to the Financial Statements for the Year Ended 31 December 2025

7 | Debtors

Current | Note | 2025 £ | 2024 £
Amounts owed by related parties |  | 129,174 | -
Prepayments |  | 2,848 | 4,172
Other debtors |  | 37,487 | 42,402
|  | 169,509 | 46,574

8 | Obligations under leases and hire purchase contracts

Operating leases

The total of future minimum lease payments is as follows:

| 2025 £ | 2024 £
Not later than one year | 139,212 | 136,800
Later than one year and not later than five years | 142,896 | -
| 282,108 | 136,800

9 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary share capital of £1 each | 100 | 100 | 100 | 100

10 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Trade creditors |  | 11,519 | 3,553
Amounts owed to Group undertakings and undertakings in which the Company has a participating interest |  | - | 61,446
Taxation and social security |  | 20,202 | 15,777
Accruals and deferred income |  | 5,196 | 3,790
Other creditors |  | 9,796 | -
|  | 46,713 | 84,566