Daniel David James Limited iXBRL

Company Registration Number: 08418198

Daniel David James Limited

Unaudited Financial Statements

for the financial year ended 31 March 2026

Daniel David James Limited

Company Registration Number: 08418198

BALANCE SHEET

as at 31 March 2026

		2026	2025
	Notes	£	£

Fixed Assets

Property, plant and equipment	4	83	111
		─────────	─────────

Current Assets

Stocks

789,360

1,296,573

Debtors

522,309

70,071

Cash and cash equivalents

44,166

11,784

─────────

1,355,835

1,378,428

─────────

Creditors: amounts falling due within one year

(105,069)

(127,093)

─────────

Net Current Assets

1,250,766

1,251,335

─────────

Total Assets less Current Liabilities

1,250,849

1,251,446

═════════

Capital and Reserves

Called up share capital

Retained earnings

1,250,848

1,251,445

─────────

Equity attributable to owners of the company

1,250,849

1,251,446

═════════

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).

The company has taken advantage of the exemption under section 444 not to file the Profit and Loss Account and Directors' Report.

For the financial year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Approved by the Board and authorised for issue on 15 September 2026 and signed on its behalf by




________________________________
Mr D D James
Director

Daniel David James Limited

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 March 2026

General Information

Daniel David James Limited is a company limited by shares incorporated and registered in the England and Wales. The registered number of the company is 08418198. The registered office of the company is Corndell, 2 Mary Lane, North Waltham, Basingstoke, RG25 2BY, England.

Currency

The financial statements have been presented in Pound (£) which is also the functional currency of the company.

Summary of Significant Accounting Policies

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.

Statement of compliance

The financial statements of the company for the financial year ended 31 March 2026 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention.

Turnover

Turnover represents amounts receivable for the construction of properties, invoiced upon completion of each development, and is net of VAT and trade discounts. Revenue is recognised on completion, being the point at which the price payable, including the agreed margin, is determined.

Property, plant and equipment and depreciation

Tangible assets are stated at cost less accumulated depreciation and accumulated impairment losses. Cost comprises purchase price and other directly attributable costs.

Depreciation is provided so as to write off the cost of tangible assets, less their estimated residual value, over their expected useful lives as follows:

Fixtures, fittings and equipment

25% Reducing balance

The carrying values of tangible fixed assets are reviewed for impairment when events or changes in circumstances indicate that the carrying value may not be recoverable.

Stocks

Work in progress represents costs incurred on construction projects which were incomplete at the balance sheet date and is stated at the lower of cost and net realisable value.

Taxation

Current tax is the amount of corporation tax payable or recoverable in respect of the taxable profit for the year, measured at rates enacted or substantively enacted at the balance sheet date.

Dividends

Dividends on ordinary shares are recognised as a liability, and deducted from equity, in the financial year in which they are declared and approved.

Exceptional item

Exceptional items are those that the directors' view are required to be separately disclosed by virtue of their size or incidence to enable a full understanding of the company's financial performance.

Employees

The average monthly number of employees, including directors, during the financial year was 2, (2025 - 2).

2026

2025

Number

Number

Directors

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4.	Property, plant and equipment
		Fixtures,	Total
		fittings and
		equipment
		£	£
	Cost
	At 1 April 2025	1,440	1,440
		─────────	─────────

	At 31 March 2026	1,440	1,440
		─────────	─────────
	Depreciation
	At 1 April 2025	1,329	1,329
	Charge for the financial year	28	28
		─────────	─────────
	At 31 March 2026	1,357	1,357
		─────────	─────────
	Net book value
	At 31 March 2026	83	83
		═════════	═════════
	At 31 March 2025	111	111
		═════════	═════════


5.	Stocks	2026	2025
		£	£

	Work in progress	789,360	1,296,573
		═════════	═════════


6.	Debtors	2026	2025
		£	£

	Trade debtors	-	320
	Amounts owed by group undertakings	466,778	-
	Other debtors	395	676
	Taxation (Note 8)	50,885	64,202
	Prepayments and accrued income	4,251	4,873
		─────────	─────────
		522,309	70,071
		═════════	═════════


7.	Creditors	2026	2025
	Amounts falling due within one year	£	£

	Trade creditors	77,839	76,098
	Amounts owed to group undertakings	13,695	-
	Taxation (Note 8)	7,912	4,625
	Other creditors	5,623	46,370
		─────────	─────────
		105,069	127,093
		═════════	═════════


8.	Taxation	2026	2025
		£	£

	Debtors:
	VAT	50,885	64,202
		═════════	═════════
	Creditors:
	PAYE / NI	7,912	4,625
		═════════	═════════

Related party transactions

The company has availed of the exemption under FRS 102 Section 1A in relation to the disclosure of transactions with group undertakings.