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Registered number: 06475963
Danston Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2026
Berrywood Accountants
The New Studio
Wintershill Farm
Wintershill, Durley
Hampshire
SO32 2AH
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 06475963
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 60,610 65,877
60,610 65,877
CURRENT ASSETS
Stocks 5 18,000 18,900
Debtors 6 269,925 359,887
Cash at bank and in hand 817,937 762,910
1,105,862 1,141,697
Creditors: Amounts Falling Due Within One Year 7 (93,139 ) (130,387 )
NET CURRENT ASSETS (LIABILITIES) 1,012,723 1,011,310
TOTAL ASSETS LESS CURRENT LIABILITIES 1,073,333 1,077,187
Creditors: Amounts Falling Due After More Than One Year 8 (1,576 ) -
NET ASSETS 1,071,757 1,077,187
CAPITAL AND RESERVES
Called up share capital 9 2,000 2,000
Profit and Loss Account 1,069,757 1,075,187
SHAREHOLDERS' FUNDS 1,071,757 1,077,187
Page 1
Page 2
For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Craig Girdlestone
Director
07/09/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Danston Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06475963 . The registered office is Aztec House 1a Southampton Road, Park Gate, Southampton, SO31 6BX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% Reducing Balance
Motor Vehicles 25% Reducing Balance
Fixtures & Fittings 15% Reducing Balance
Computer Equipment 25% Reducing Balance
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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2.6. 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 statement of comprehensive income because of items of income or expense that are taxable or deductible in other year 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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2026 2025
Office and administration 2 2
Manufacturing 5 7
7 9
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 February 2025 41,443 161,280 34,267 4,906 241,896
Additions 1,208 10,735 - 1,330 13,273
As at 31 January 2026 42,651 172,015 34,267 6,236 255,169
Depreciation
As at 1 February 2025 37,354 112,207 21,800 4,658 176,019
Provided during the period 1,324 14,952 1,870 394 18,540
As at 31 January 2026 38,678 127,159 23,670 5,052 194,559
Net Book Value
As at 31 January 2026 3,973 44,856 10,597 1,184 60,610
As at 1 February 2025 4,089 49,073 12,467 248 65,877
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Page 5
5. Stocks
2026 2025
£ £
Stock 18,000 18,900
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 242,649 286,077
Prepayments and accrued income 7,685 7,618
Other debtors (1) 19,591 21,853
VAT - 38,096
269,925 353,644
Due after more than one year
Director's loan account - 6,243
269,925 359,887
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 49,104 52,113
Corporation tax 14,157 74,046
Other taxes and social security 5,836 1,828
VAT 21,102 -
Pension deductions payable to Third Party 740 276
Accruals and deferred income 2,200 2,124
93,139 130,387
8. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Director's loan account 1,576 -
9. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 2,000 2,000
10. Dividends
2026 2025
£ £
On equity shares:
Final dividend paid 35,770 25,000
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