DANELLI PROPERTIES LIMITED


Directors	SOLOMON, Amanda
	SOLOMON, Jeremy Raymond


Registered Address	3 Cleopatra Close
	Stanmore
	HA7 4PR


Registered Number	09345849 (England and Wales)

Balance Sheet as at
31 December 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Investments	4		9,428		9,428
Investment property	3		2,550,000		2,670,000
			2,559,428		2,679,428
Current assets
Debtors		15,684		5,862
Cash at bank and on hand		142,727		169,270
		158,411		175,132
Creditors amounts falling due within one year	5	(163,446)		(268,488)
Net current assets (liabilities)			(5,035)		(93,356)
Total assets less current liabilities			2,554,393		2,586,072
Creditors amounts falling due after one year	6		(1,979,250)		(1,979,250)
Provisions for liabilities	7		-		(7,530)
Net assets			575,143		599,292
Capital and reserves
Called up share capital			1		1
Revaluation reserve			30,118		-
Profit and loss account			545,024		599,291
Shareholders' funds	8		575,143		599,292

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 9 September 2026, and are signed on its behalf by:

SOLOMON, Amanda
Director
Registered Company No. 09345849

DANELLI PROPERTIES LIMITED

Notes to the Financial Statements
for the year ended 31 December 2025

1.	Accounting policies

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

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Dividend income
	Dividend income is recognised when the right to receive payment is established.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Investment property
	The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss. Investment properties are valued using the director's valuation on a leasehold basis.

2.	Average number of employees
	There were no employees. The directors are not remunerated.


		2025		2024
	Average number of employees during the year	0		0

3.	Investment property


		£
	Fair value at 01 January 25	2,670,000
	Fair value adjustments	(120,000)
	At 31 December 25	2,550,000

4.	Fixed asset investments

	Other investments¹	Total
	£	£
Cost or valuation
At 01 January 25	9,428	9,428
At 31 December 25	9,428	9,428
Net book value
At 31 December 25	9,428	9,428
At 31 December 24	9,428	9,428

	Notes
	¹Other investments other than loans

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Taxation and social security	29,138	30,464
Other creditors	133,333	237,050
Accrued liabilities and deferred income	975	974
Total	163,446	268,488

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Other creditors	1,979,250	1,979,250
Total	1,979,250	1,979,250

7.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	-	7,530
Total	-	7,530

8.	Revaluation reserve


		£
	Revaluations of other assets	30,118
	At 31 December 25	30,118