REGISTERED NUMBER: 01917327 (England and Wales)

DANNY'S CHOCOLATES LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

R M Bailey

SECRETARY:

R M Bailey

REGISTERED OFFICE:

177 Newton Road

Great Barr

Birmingham

West Midlands

B43 6HN

REGISTERED NUMBER:

01917327 (England and Wales)

ACCOUNTANTS:

Wallace Crooke Ltd

Wallace House

20 Birmingham Road

Walsall

West Midlands

WS1 2LT

FIXED ASSETS

Tangible assets

4

145,007

144,291

CURRENT ASSETS

Debtors

5

13,658

11,428

Cash at bank

5,343

4,827

19,001

16,255

CREDITORS

Amounts falling due within one year

6

102,187

64,635

NET CURRENT LIABILITIES

(83,186

)

(48,380

)

TOTAL ASSETS LESS CURRENT LIABILITIES

61,821

95,911

CREDITORS

Amounts falling due after more than one year

7

-

(29,496

)

PROVISIONS FOR LIABILITIES

-

(635

)

NET ASSETS

61,821

65,780

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

8

61,721

65,680

SHAREHOLDERS' FUNDS

61,821

65,780

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each 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.

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 6 October 2026 and were signed by:

R M Bailey - Director

1.	STATUTORY INFORMATION

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

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 historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant on hire

-

not provided for

Equipment

-

5% on reducing balance

Depreciation is not charged in year of purchase.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant on

hire

Equipment

Totals

£

£

£

COST

At 1 July 2025

148,091

4,702

152,793

Additions

-

721

721

Disposals

-

(886

)

(886

)

At 30 June 2026

148,091

4,537

152,628

DEPRECIATION

At 1 July 2025

3,805

4,697

8,502

Eliminated on disposal

-

(881

)

(881

)

At 30 June 2026

3,805

3,816

7,621

NET BOOK VALUE

At 30 June 2026

144,286

721

145,007

At 30 June 2025

144,286

5

144,291

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

VAT

304

7,438

Prepayments and accrued income

13,354

3,990

13,658

11,428

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Hire purchase contracts

29,496

37,669

Other loans

4,166

14,166

Directors' current accounts

64,250

8,250

Accruals and deferred income

4,275

4,550

102,187

64,635

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts

-

29,496

8.

RESERVES

Retained

earnings

£

At 1 July 2025

65,680

Deficit for the year

(3,959

)

At 30 June 2026

61,721

9.	ULTIMATE CONTROLLING PARTY

The controlling party is R M Bailey.