DAN SHOP LTD Accounts






DAN SHOP LTD

	Company No. 15962912
		Information for Filing with The Registrar
		30 September 2025

The Director presents his report and the accounts for the year ended 30 September 2025.

Principal activities
The principal activity of the company during the year under review was licenced restaurants.




Director

The Director who served at any time during the year was as follows:

Danilo Ancona









































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

Danilo Ancona
Director
30 September 2025

at	30 September 2025
Company No.		15962912	Notes	2025
				£
Fixed assets

	Tangible assets		5	6,862


				6,862
Current assets

	Debtors		6	36,203

	Cash at bank and in hand			21,246
				57,449
Creditors: Amount falling due within one year			7	(66,200)
Net current liabilities				(8,751)
Total assets less current liabilities				(1,889)




Net liabilities				(1,889)

Capital and reserves
	Called up share capital			1



	Profit and loss account		9	(1,890)

Total equity				(1,889)



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the year ended 30 September 2025 the company was entitled to exemption from audit 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 30 September 2025 and signed on its behalf by:
Danilo Ancona
Director
30 September 2025

for the year ended 30 September 2025

General information

DAN SHOP LTD is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 15962912

Its registered office is:

353 High Street North

Manor Park

London

E12 6PQ

The accounts have been prepared in accordance and comply with FRS 102 and Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

Furniture, fittings and equipment

20% Straigh Line

Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Currency

The functional and presentational currency of the company is Sterling. The accounts are rounded to the nearest pound.

Provisions

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the balance sheet.

3	Employees
			2025
			Number
		The average monthly number of employees (including directors) during the year was:	0

4	Taxation
		(a) Tax on profit on ordinary activities	2025
		The tax charge is made up as follows:	£
		UK corporation tax










		(b) Factors affecting the total tax charge for the period
		The tax assessed for the year is higher than the standard rate of corporation tax in the UK. The differences are reconciled below:
		Higher	2025
		359	£
		Profit on ordinary activities before tax	(1,890)

		Standard rate of corporation tax in the United Kingdom	19%

		Profit on ordinary activities multiplied by standard rate of corporation tax in the United Kingdom	(359)
		Expenses not deductible for tax purposes	359

5	Tangible fixed assets
			Fixtures, fittings and equipment	Total
			£	£
		Cost or revaluation

		Additions	8,578	8,578



		At 30 September 2025	8,578	8,578
		Depreciation

		Charge for the year	1,716	1,716



		At 30 September 2025	1,716	1,716
		Net book values
		At 30 September 2025	6,862	6,862

6	Debtors
			2025
			£





		Loans to directors	32,703
		Other debtors	3,500

			36,203

7	Creditors:
		amounts falling due within one year
			2025
			£


		Other loans	66,200







			66,200

Share Capital

1 Ordinary £1 Share Subscribed by Director/Shareholder

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.