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2021-06-30 09102385 dpl-frs:CostSales dpl-frs:Item10 2022-06-30 09102385 dpl-frs:DistributionCosts dpl-frs:Item10 2021-07-01 2022-06-30 09102385 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-07-01 2022-06-30 09102385 dpl-frs:Item11 2021-07-01 2022-06-30 09102385 dpl-frs:Item11 2021-06-30 09102385 dpl-frs:Item11 2022-06-30 09102385 dpl-frs:CostSales dpl-frs:Item11 2021-07-01 2022-06-30 09102385 dpl-frs:CostSales dpl-frs:Item11 2021-06-30 09102385 dpl-frs:CostSales dpl-frs:Item11 2022-06-30 09102385 dpl-frs:DistributionCosts dpl-frs:Item11 2021-07-01 2022-06-30 09102385 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-07-01 2022-06-30 09102385 dpl-frs:Item12 2021-07-01 2022-06-30 09102385 dpl-frs:Item12 2021-06-30 09102385 dpl-frs:Item12 2022-06-30 09102385 dpl-frs:CostSales dpl-frs:Item12 2021-07-01 2022-06-30 09102385 dpl-frs:CostSales dpl-frs:Item12 2021-06-30 09102385 dpl-frs:CostSales dpl-frs:Item12 2022-06-30 09102385 dpl-frs:DistributionCosts dpl-frs:Item12 2021-07-01 2022-06-30 09102385 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-07-01 2022-06-30 09102385 1 2021-07-01 2022-06-30 09102385 frs-countries:EnglandWales 2021-07-01 2022-06-30
Registered number: 09102385
Dent Global Limited
Unaudited Financial Statements
For The Year Ended 30 June 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 09102385
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 42,800 35,000
Investments 5 1,179,075 1,213,922
1,221,875 1,248,922
CURRENT ASSETS
Debtors 6 56,485 188,571
Cash at bank and in hand 68,621 1,987
125,106 190,558
Creditors: Amounts Falling Due Within One Year 7 (317,668 ) (516,431 )
NET CURRENT ASSETS (LIABILITIES) (192,562 ) (325,873 )
TOTAL ASSETS LESS CURRENT LIABILITIES 1,029,313 923,049
NET ASSETS 1,029,313 923,049
CAPITAL AND RESERVES
Called up share capital 8 115 115
Share premium account 1,162,223 1,113,133
Merger reserve 498,063 498,063
Capital redemption reserve 8 8
Other reserves - 49,091
Profit and Loss Account (631,096 ) (737,361 )
SHAREHOLDERS' FUNDS 1,029,313 923,049
Page 1
Page 2
For the year ending 30 June 2023 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 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 David Horne
Director
14 March 2024
The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Dent Global Limited is a private company, limited by shares, incorporated in England & Wales, the registered number is 09102385 . The registered office is 4 Old Park Lane, London, W1K 1QW.
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. Going Concern Disclosure
The directors have made an assessment in preparing these financial statements as to whether the Company is a going concern and have concluded that there are no material uncertainties that may cast doubt on the Company's ability to continue as a going concern.
2.3. Turnover
Turnover is measured at the fair value of the consideration received, net of discounts and value added taxes. Turnover is recognised at the point of invoice.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Brands acquired by Dent Global Limited from third parties are capitalised and amortised over their estimated useful life of 3 years.
2.5. Research and Development
Development costs are capitalised within intangible assets where they can be identified with a specific product or project anticipated to produce future benefits, and are amortised on a straight line basis over the anticipated life of the benefits arising from the completed produce or project. This is between 1 and 5 years.
2.6. Intangible Fixed Assets and Amortisation - Intellectual Property
Intellectual property acquired by Dent Global Limited from third parties are capitalised and amortised over their estimated useful life of 5 years.
2.7. Financial Instruments
Debtors and creditors which are due within one year are recorded at transaction price, less any impairment. 
2.8. Foreign Currencies
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.
Page 3
Page 4
2.9. Taxation
The taxation expense represents the sum of the tax currently payable and deferred tax. 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.
Current 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.
Deferred tax 
Deferred tax has not been recognised as it is not material to the financial statements. The directors will review this annually.
2.10. Investments
All investments are carried at cost. They are not revalued unless there is an active market in which a valuation can be reliably determined.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2022: 6)
6 6
4. Intangible Assets
Brands Development Costs Intellectual Property Total
£ £ £ £
Cost
As at 1 July 2022 12,000 35,000 64,184 111,184
Additions - 18,500 - 18,500
As at 30 June 2023 12,000 53,500 64,184 129,684
Amortisation
As at 1 July 2022 12,000 - 64,184 76,184
Provided during the period - 10,700 - 10,700
As at 30 June 2023 12,000 10,700 64,184 86,884
Net Book Value
As at 30 June 2023 - 42,800 - 42,800
As at 1 July 2022 - 35,000 - 35,000
Page 4
Page 5
5. Investments
Subsidiaries Associates Other Total
£ £ £ £
Cost
As at 1 July 2022 829,362 15 384,545 1,213,922
Additions 56,930 - 73,444 130,374
Disposals (165,221 ) - - (165,221 )
As at 30 June 2023 721,071 15 457,989 1,179,075
Provision
As at 1 July 2022 - - - -
As at 30 June 2023 - - - -
Net Book Value
As at 30 June 2023 721,071 15 457,989 1,179,075
As at 1 July 2022 829,362 15 384,545 1,213,922
During the year the Company disposed of 100% of the share capital of So Technology Limited in exchange for $2,762,500US and 170,000 shares in LZG International Inc. The original acquisition took place during the year ended 30 June 2015. 
Dent Accelerators (UK) Limited
The company holds 100% of the share capital in Dent Accelerators (UK) Limited.
Loss for the year: £49,441
Capital and reserves: £(20,568)
August recognition Limited
The company holds 100% of the share capital in August recognition Limited.
Profit for the year: £61,642
Capital and reserves: £127,912
Key Person of Influence (Aus) Pty Limited
The company holds 100% of the share capital in Key Person of Influence (Aus) Pty Limited.
Profit for the year: Dormant
Capital and reserves: Dormant
Dent Trading (CA) Inc
The company holds 100% of the share capital in Dent Trading (CA) Inc.
Profit for the year: £25,528
Capital and reserves: £49,651
...CONTINUED
Page 5
Page 6
5. Investments - continued
Rethink Press Limited
The company holds 100% of the share capital in Rethink Press Limited.
Profit for the year: £69,196
Capital and reserves: £387,089
Hyper Targeted Marketing Limited
The company holds 21.93% of the share capital in Hyper Targeted Marketing Limited.
Loss for the year: £361,005
Capital and reserves: £28,617
LZG International Inc.
The company holds 170,000 shares out of 175 million in LZG International Inc.
6. Debtors
2023 2022
£ £
Due within one year
Other debtors 56,485 188,571
56,485 188,571
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 12,802 2,075
Amounts owed to group undertakings 209,752 386,001
Other creditors 94,705 109,680
Taxation and social security 409 18,675
317,668 516,431
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 115 115
During the year the Company repurchased 121 Ordinary shares from shareholders for a total consideration of £73,444, these shares are held as treasury stock.
Also during the year the Company issued 60 Ordinary shares for a total consideration of £49,091, creating additional share premium in the sum of £49,090.
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9. Directors Advances, Credits and Guarantees
Included within Debtors are loans made to a director. The balance at the year end was £20,251 (2022 : £123,966)
The above loan is unsecured, interest free and repayable on demand.
10. Post Balance Sheet Events
Following the end of the financial year, the company reacquired the share capital of So Technology Ltd for $1 following the buyer's failure to comply with the terms of the stock purchase agreement.
11. Reserves
Share premium account
The share premium account is used to record the aggregate amount or value of premiums paid when the
Company's shares are issued at an amount in excess of nominal value.
Capital redemption reserve
This reserve represents non distributable reserves which amounts are transferred to following the
redemption or purchase of the Company’s own shares.
Other reserves
This reserve relates to the value of shares committed to be issued, which were issued during the year.
Merger Reserve
This reserve relates to the reserve element of a group restructuring in 2015.
Profit and loss account
This reserve relates to cumulative retained earning less amounts distributed to shareholders or used to
fund repurchase of shares
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