Registered number
07332274
Dent Car Park Limited
Unaudited Filleted Accounts
31 July 2023
Dent Car Park Limited
Registered number: 07332274
Balance Sheet
as at 31 July 2023
Notes 2023 2022
£ £
Fixed assets
Tangible assets 3 27,767 17,064
Current assets
Stocks 864,613 862,688
Debtors 4 4,362 60,894
Investments held as current assets 5 3,888 3,745
Cash at bank and in hand 60,758 38,014
933,621 965,341
Creditors: amounts falling due within one year 6 (1,523) (11,093)
Net current assets 932,098 954,248
Total assets less current liabilities 959,865 971,312
Provisions for liabilities (1,900) (3,150)
Net assets 957,965 968,162
Capital and reserves
Called up share capital 2 2
Profit and loss account 957,963 968,160
Shareholders' funds 957,965 968,162
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
D Gratton , director Approved by the board on 24 November 2023
Dent Car Park Limited
Notes to the Accounts
for the year ended 31 July 2023
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover arises from various sources all related to the company's activity as a property business. It is measured at the fair value of the consideration receivable.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulated depreciation. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery 20% reducing balance
Stocks
Stocks comprise plots held and built for sale and are recorded at costs incurred to date.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the accounts and their inclusion in tax assessments. Current and deferred tax assets and liabilities are not discounted.
2 Employees 2023 2022
Number Number
Average number of persons employed by the company - -
3 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 August 2022 58,830
Additions 17,500
At 31 July 2023 76,330
Depreciation
At 1 August 2022 41,766
Charge for the year 6,797
At 31 July 2023 48,563
Net book value
At 31 July 2023 27,767
At 31 July 2022 17,064
4 Debtors 2023 2022
£ £
Non-trade debtors 4,362 60,894
5 Investments held as current assets 2023 2022
£ £
Fair value
Unlisted investments 3,888 3,745
6 Creditors: amounts falling due within one year 2023 2022
£ £
Taxation and social security costs - 9,520
Other creditors 1,523 1,573
1,523 11,093
7 Related party transactions
No formal terms attached to any of the following loans or transactions with related parties:

(1) At the balance sheet date, the company was owed £3,542 (2022 - £3,542) by an undertaking controlled by a business associate of one of the directors..
(2) The company was previously (2022) owed £57,000 by an undertaking controlled by the directors but this amount has been cleared during the year ended on the balance sheet date.
(3) During the comparative period, the company earned property-related consultancy income of £30,000 from an undertaking in which one of the directors has an interest. There was no equivalent income during the current period.
8 Other information
Dent Car Park Limited is a private company limited by shares and incorporated in England and Wales. The company is jointly-owned and therefore controlled by its directors. The registered office is situated at First Floor Offices, Allied House, Bryn Lane, Wrexham, LL13 9UT.
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