Dantom (Homes) Developments Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 02723688 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

DANTOM (HOMES) DEVELOPMENTS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

P Thompson

W M Thompson

SECRETARY:

W M Thompson

REGISTERED OFFICE:

Dantom House

Bootham Lane Industrial Estate

Bootham Lane, Dunscroft

Doncaster

South Yorkshire

DN7 4JU

REGISTERED NUMBER:

02723688 (England and Wales)

FIXED ASSETS

Tangible assets

4

83,957

85,969

Investment property

5

3,634,721

3,718,678

3,720,690

CURRENT ASSETS

Stocks

395,674

586,905

Debtors

6

334,621

87,357

Cash at bank

20,739

236,625

751,034

910,887

CREDITORS

Amounts falling due within one year

7

301,856

183,873

NET CURRENT ASSETS

449,178

727,014

TOTAL ASSETS LESS CURRENT
LIABILITIES

4,167,856

4,447,704

CREDITORS

Amounts falling due after more than
one year

8

(887,000

)

(1,347,000

)

PROVISIONS FOR LIABILITIES

(241,946

)

(194,318

)

NET ASSETS

3,038,910

2,906,386

CAPITAL AND RESERVES

Called up share capital

9

2

Revaluation reserve

10

1,300,214

Retained earnings

1,738,694

1,606,170

SHAREHOLDERS' FUNDS

3,038,910

2,906,386

The Company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the Company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 October 2026 and were signed on its behalf by:

P Thompson - Director

1.	STATUTORY INFORMATION

Dantom (Homes) Developments Limited 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 as modified by the revaluation of certain assets.

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.

Land and buildings

-

not provided

Plant and machinery etc

-

25% on reducing balance and 20% on cost

Freehold Property

No depreciation has been provided in the year on freehold properties, the directors consider depreciation not to be appropriate as the Company's policy is to maintain the buildings to a high standard, as there will be no reduction in value at the end of the asset's useful economic life within the business.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

COST

At 1 April 2025

75,000

370,169

445,169

Additions

-

1,250

At 31 March 2026

75,000

371,419

446,419

DEPRECIATION

At 1 April 2025

-

359,200

Charge for year

-

3,262

At 31 March 2026

-

362,462

NET BOOK VALUE

At 31 March 2026

75,000

8,957

83,957

At 31 March 2025

75,000

10,969

85,969

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

and 31 March 2026

3,634,721

NET BOOK VALUE

At 31 March 2026

3,634,721

At 31 March 2025

3,634,721

Fair value at 31 March 2026 is represented by:

£

Valuation in 2021

421,770

Valuation in 2023

1,118,151

Cost

2,094,800

3,634,721

If investment property had not been revalued it would have been included at the following historical cost:

31.3.26

31.3.25

£

Cost

2,094,800

-

Investment property was valued on fair value basis on 24 March 2023 by PPH Commercial Chartered Surveyors .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

Trade debtors

303,867

61,428

Other debtors

30,754

25,929

334,621

87,357

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

Bank loans and overdrafts

-

15,957

Trade creditors

4,081

15,338

Taxation and social security

548

12,854

Other creditors

297,227

139,724

301,856

183,873

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

Bank loans

887,000

1,347,000

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

NIL

Ordinary

£1

-

2

190

Ordinary A

£0.01

2

-

10

Ordinary B

£0.01

-

2

Changes in share capital during the year

On 30 March 2026, by written ordinary resolution of the members, the 2 issued Ordinary shares of £1.00 each were subdivided into 200 Ordinary shares of £0.01 each. The shares arising on subdivision carried the same rights as the existing Ordinary shares. The aggregate nominal value of the issued share capital was unchanged at £2.

On 31 March 2026, by written resolution of the members:

(a) by ordinary resolution, 190 Ordinary shares of £0.01 each were redesignated as A Ordinary shares of £0.01 each and 10 Ordinary shares of £0.01 each were redesignated as B Ordinary shares of £0.01 each;

(b) by ordinary resolution, the provisions of the Company's memorandum of association which, under the transitional provisions of the Companies Act 2006, were treated as part of the articles of association were deleted; and

(c) by special resolution, new articles of association were adopted in substitution for the existing articles. These new articles set out the rights attaching to each class of share, as summarised below.

The members also gave written consent to the variation of class rights for the purposes of section 630(4)(a) of the Companies Act 2006.

On 31 March 2026, the 10 B Ordinary shares were transferred to the trustees of the Thompson Discretionary Trust 2026.

Rights attaching to the shares

Voting: Holders of A Ordinary shares and B Ordinary shares are entitled to receive notice of, attend and vote at general meetings. On a poll, each share carries one vote.

Dividends: Distributable profits that the company decides to distribute are allocated between the A Ordinary and B Ordinary shares in such proportions as the directors decide. Within each class, dividends are paid pro rata to the amounts paid up on the shares. Dividends paid on the A Ordinary shares after 31 March 2026 are defined as "A Ordinary Share Special Dividends." No such dividend may be declared which exceeds the amount the A Ordinary shareholders would receive on a winding up taking place at the same time.

Capital: On a return of capital, the assets remaining after payment of liabilities are applied as follows:

First, in repaying the nominal amount paid up on the A Ordinary and B Ordinary shares.

Next, to the A Ordinary shareholders, up to a maximum of £3,000,000, less the aggregate of any A Ordinary Share Special Dividends previously paid.

Finally, any remaining assets go to the B Ordinary shareholders.

Each distribution is shared pro rata within the class to the amounts paid up.

10.

RESERVES

Revaluation

reserve

£

At 1 April 2025

and 31 March 2026

1,300,214

11.	ULTIMATE CONTROLLING PARTY

Mr P & Mrs WM Thompson are considered the ultimate controlling parties by virtue of their interest in 95% of ordinary share capital of the Company.