Contents of the Financial Statements

for the Period Ended 29 November 2025

Balance sheet

As at 29 November 2025

The notes form part of these financial statements

Balance sheet statements

For the year ending 29 November 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen not to file a copy of the company's profit and loss account.

The notes form part of these financial statements

Notes to the Financial Statements

for the Period Ended 29 November 2025

• 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

  Tangible fixed assets depreciation policy

  Depreciation Policy DAJYs depreciates its property, plant and equipment using the straight line method in accordance with IAS 16 Property, Plant and Equipment. The method is considered appropriate because it provides a systematic and consistent allocation of the depreciable amount over the period in which the assets are expected to generate economic benefits. The depreciation rates are based on managements estimates of useful lives: Plant and Machinery: straight line at eight percent Fixtures and Fittings: straight line at eleven percent Office Equipment: straight line at nine percent Motor Vehicles: straight line at seven percent Depreciation is based on cost less estimated residual value and begins when the asset is available for use. It stops when the asset is derecognised or classified as held for sale. Useful lives, residual values and the depreciation method are reviewed annually. Changes are applied prospectively in accordance with IAS 16 and IAS 8. Where indicators of impairment exist, assets are assessed under IAS 36 Impairment of Assets. This policy provides DAJYs with a consistent and transparent basis for recognising the consumption of economic benefits in its assets while ensuring that depreciation estimates remain responsive to changes in the operating environment.

Notes to the Financial Statements

for the Period Ended 29 November 2025

• 2. Employees

  	2025	2024
  Average number of employees during the period	1	1