Company registration number: NI063656
Annual report and unaudited financial statements
for the year ended 31 March 2026
for
Dan Long Associates Ltd
Pages for filing with the Registrar
Company registration number: NI063656
Dan Long Associates Ltd
Balance sheet
as at 31 March 2026
2026 2025
Note £ £ £ £
Fixed assets
Intangible assets 4 9,600 12,800
Tangible assets 5 163,996 173,042
173,596 185,842
Current assets
Debtors 38,642 31,340
Cash at bank and in hand 141,873 115,087
180,515 146,427
Creditors: amounts falling due within one year
(19,485) (24,485)
Net current assets 161,030 121,942
Total assets less current liabilities 334,626 307,784
Creditors: Amounts falling due after more than one year
(33,800) (39,465)
NET ASSETS 300,826 268,319
Capital and reserves
Called up share capital 10 10
Profit and loss account 300,816 268,309
TOTAL EQUITY 300,826 268,319
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 March 2026.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: NI063656
Dan Long Associates Ltd
Balance sheet - continued
as at 31 March 2026
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
In accordance with Section 444 of the Companies Act 2006, the Profit and loss account has not been delivered to the Registrar.
Signed by:
Mr D Long, Director
16 September 2026
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Dan Long Associates Ltd
Notes to the financial statements
for the year ended 31 March 2026
1 Company information
Dan Long Associates Ltd is a private company registered in Northern Ireland. Its registered number is NI063656. The company is limited by shares. Its registered office is 7 Annadorn Road, Downpatrick, County Down, BT30 8JU.
2 Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” including the provisions of Section 1A “Small Entities” and the Companies Act 2006. The financial statements have been prepared under the historic cost convention.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
Amortisation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Goodwill - 10% straight line
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Land and buildings:
Freehold property - 0% reducing balance
Plant and machinery etc.:
Fixtures & fittings - 15% reducing balance
Motor vehicles - 25% reducing balance
Computer equipment - 15% reducing balance
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Dan Long Associates Ltd
Notes to the financial statements - continued
for the year ended 31 March 2026
2 Accounting policies - continued
Taxation
Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.
The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company’s pension scheme are charged to profit and loss in the period to which they relate.
3 Average number of employees
During the year the average number of employees was 2 (2025 - 2).
4 Intangible assets
Goodwill
£
Cost
At 1 April 2025 32,000
At 31 March 2026 32,000
Amortisation
At 1 April 2025 19,200
Charge for year 3,200
At 31 March 2026 22,400
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Dan Long Associates Ltd
Notes to the financial statements - continued
for the year ended 31 March 2026
4 Intangible assets - continued
Net book value
At 31 March 2026 9,600
At 31 March 2025 12,800
5 Tangible fixed assets
Land and buildings
Plant and machinery etc.

Totals
£ £ £
Cost
At 1 April 2025 136,858 55,852 192,710
At 31 March 2026 136,858 55,852 192,710
Depreciation
At 1 April 2025 - 19,668 19,668
Charge for year - 9,046 9,046
At 31 March 2026 - 28,714 28,714
Net book value
At 31 March 2026 136,858 27,138 163,996
At 31 March 2025 136,858 36,184 173,042
6 Advances, credit and guarantees granted to the director
The following advances and credits to a director subsisted during the years ended 31 March 2026 and 31 March 2025.
2026 2025
£ £
Mr Dan Long
Balance outstanding at start of year (602) (7,852)
Amounts advanced - 9,000
Amounts repaid (35) (1,750)
Balance outstanding at end of year (637) (602)
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