D N CONSTRUCTION LTD Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 07486588

D N CONSTRUCTION LTD

Filleted Unaudited Financial Statements

31 January 2026

D N CONSTRUCTION LTD

Statement of Financial Position

31 January 2026

	2026		2025
Note	£	£	£

Fixed assets

Tangible assets	5	53,801	62,519
Investments	6	843,189	819,087
		---------	---------
		896,990	881,606

Current assets

Stocks		1,000	5,000
Debtors	7	10,021	9,412
Cash at bank and in hand		82,207	44,247
		--------	--------
		93,228	58,659

Creditors: amounts falling due within one year	8	157,036		180,751
		---------		---------
Net current liabilities			63,808	122,092
			---------	---------
Total assets less current liabilities			833,182	759,514

Creditors: amounts falling due after more than one year	9	–	3,338
		---------	---------
Net assets		833,182	756,176
		---------	---------

D N CONSTRUCTION LTD

Statement of Financial Position (continued)

31 January 2026

	2026		2025
Note	£	£	£

Capital and reserves

Called up share capital	100	100
Profit and loss account	833,082	756,076
	---------	---------
Shareholders funds	833,182	756,176
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

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

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 7 August 2026 , and are signed on behalf of the board by:

Mr N Alija
Director

Company registration number: 07486588

D N CONSTRUCTION LTD

Notes to the Financial Statements

Year ended 31st January 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 6 Fairbrook Close, London, N13 6EZ.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Motor Vehicles	-	25% reducing balance
Equipments	-	25% reducing balance

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 7 (2025: 8 ).

5. Tangible assets

	Motor vehicles	Equipment	Total
	£	£	£
Cost
At 1st February 2025	198,691	9,599	208,290
Additions	17,490	–	17,490
Disposals	( 118,584)	–	( 118,584)
	---------	-------	---------
At 31st January 2026	97,597	9,599	107,196
	---------	-------	---------
Depreciation
At 1st February 2025	139,704	6,067	145,771
Charge for the year	17,051	883	17,934
Disposals	( 110,310)	–	( 110,310)
	---------	-------	---------
At 31st January 2026	46,445	6,950	53,395
	---------	-------	---------
Carrying amount
At 31st January 2026	51,152	2,649	53,801
	---------	-------	---------
At 31st January 2025	58,987	3,532	62,519
	---------	-------	---------

6. Investments

	Other loans
	£
Cost
At 1st February 2025	819,087
Additions	30,762
Disposals	( 6,660)
	---------
At 31st January 2026	843,189
	---------
Impairment
At 1st February 2025 and 31st January 2026	–
	---------

Carrying amount
At 31st January 2026	843,189
	---------
At 31st January 2025	819,087
	---------

The investment of £843,189 is a loan to the associated real estates investment company DN Property Ltd which is registered in England and Mr N Alija and My Y Alija are the directors and shareholders. Interest due on the loan has been added to the loan capital annually.

7. Debtors

	2026	2025
	£	£
Trade debtors	5,220	7,372
Other debtors	4,801	2,040
	--------	-------
	10,021	9,412
	--------	-------

8. Creditors: amounts falling due within one year

	2026	2025
	£	£
Bank loans and overdrafts	4,296	10,000
Corporation tax	24,721	36,126
Social security and other taxes	13,745	12,831
Other creditors	114,274	121,794
	---------	---------
	157,036	180,751
	---------	---------

9. Creditors: amounts falling due after more than one year

	2026	2025
	£	£
Bank loans and overdrafts	–	3,338
	----	-------