IRIS Accounts Production v23.4.0.336 03063692 Board of Directors 1.7.22 30.6.23 30.6.23 false true false false true false Ordinary 1.00000 Ordinary A 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh030636922022-06-30030636922023-06-30030636922022-07-012023-06-30030636922021-06-30030636922021-07-012022-06-30030636922022-06-3003063692ns15:EnglandWales2022-07-012023-06-3003063692ns14:PoundSterling2022-07-012023-06-3003063692ns10:Director12022-07-012023-06-3003063692ns10:PrivateLimitedCompanyLtd2022-07-012023-06-3003063692ns10:SmallEntities2022-07-012023-06-3003063692ns10:AuditExempt-NoAccountantsReport2022-07-012023-06-3003063692ns10:SmallCompaniesRegimeForDirectorsReport2022-07-012023-06-3003063692ns10:SmallCompaniesRegimeForAccounts2022-07-012023-06-3003063692ns10:FullAccounts2022-07-012023-06-3003063692ns10:OrdinaryShareClass12022-07-012023-06-3003063692ns10:OrdinaryShareClass22022-07-012023-06-3003063692ns10:Director22022-07-012023-06-3003063692ns10:RegisteredOffice2022-07-012023-06-3003063692ns5:CurrentFinancialInstruments2023-06-3003063692ns5:CurrentFinancialInstruments2022-06-3003063692ns5:ShareCapital2023-06-3003063692ns5:ShareCapital2022-06-3003063692ns5:RetainedEarningsAccumulatedLosses2023-06-3003063692ns5:RetainedEarningsAccumulatedLosses2022-06-3003063692ns5:OwnedOrFreeholdAssetsns5:LandBuildings2022-07-012023-06-3003063692ns5:PlantMachinery2022-07-012023-06-3003063692ns5:LandBuildings2022-06-3003063692ns5:LongLeaseholdAssetsns5:LandBuildings2022-06-3003063692ns5:PlantMachinery2022-06-3003063692ns5:MotorVehicles2022-06-3003063692ns5:LandBuildings2022-07-012023-06-3003063692ns5:LongLeaseholdAssetsns5:LandBuildings2022-07-012023-06-3003063692ns5:MotorVehicles2022-07-012023-06-3003063692ns5:LandBuildings2023-06-3003063692ns5:LongLeaseholdAssetsns5:LandBuildings2023-06-3003063692ns5:PlantMachinery2023-06-3003063692ns5:MotorVehicles2023-06-3003063692ns5:LandBuildings2022-06-3003063692ns5:LongLeaseholdAssetsns5:LandBuildings2022-06-3003063692ns5:PlantMachinery2022-06-3003063692ns5:MotorVehicles2022-06-3003063692ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-06-3003063692ns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-06-3003063692ns10:OrdinaryShareClass12023-06-3003063692ns10:OrdinaryShareClass22023-06-30
REGISTERED NUMBER: 03063692 (England and Wales)



Financial Statements for the Year Ended 30 June 2023

for

Den & Co. Limited

Den & Co. Limited (Registered number: 03063692)

Contents of the Financial Statements
for the Year Ended 30 June 2023










Page

Company Information 1

Statement of Financial Position 2 to 3

Notes to the Financial Statements 4 to 6


Den & Co. Limited

Company Information
for the Year Ended 30 June 2023







DIRECTORS: Mr K Toyama
Mr Y Toyama





REGISTERED OFFICE: 1 Beauchamp Court
10 Victors Way
Barnet
Hertfordshire
EN5 5TZ





REGISTERED NUMBER: 03063692 (England and Wales)





ACCOUNTANTS: BBK Partnership
Chartered Accountants
& Statutory Auditors
1 Beauchamp Court
10 Victors Way
Barnet
Hertfordshire
EN5 5TZ

Den & Co. Limited (Registered number: 03063692)

Statement of Financial Position
30 June 2023

30.6.23 30.6.22
Notes £    £   
FIXED ASSETS
Tangible assets 4 1,069,741 1,053,693

CURRENT ASSETS
Stocks 5 2,150 1,980
Debtors 6 - 9,707
Cash at bank and in hand 279,314 163,006
281,464 174,693
CREDITORS
Amounts falling due within one year 7 (73,595 ) (63,223 )
NET CURRENT ASSETS 207,869 111,470
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,277,610

1,165,163

CAPITAL AND RESERVES
Called up share capital 8 10,000 10,000
Retained earnings 1,267,610 1,155,163
SHAREHOLDERS' FUNDS 1,277,610 1,165,163

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2023 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.

Den & Co. Limited (Registered number: 03063692)

Statement of Financial Position - continued
30 June 2023


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 Board of Directors and authorised for issue on 28 November 2023 and were signed on its behalf by:





Mr K Toyama - Director


Den & Co. Limited (Registered number: 03063692)

Notes to the Financial Statements
for the Year Ended 30 June 2023


1. STATUTORY INFORMATION

Den & Co. 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.

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.
Freehold property - 1% on reducing balance
Plant and machinery - 15% on reducing balance

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 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 statement of financial position date.

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 20 (2022 - 11 ) .

Den & Co. Limited (Registered number: 03063692)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2023


4. TANGIBLE FIXED ASSETS
Freehold Long Plant and Motor
property leasehold machinery vehicles Totals
£    £    £    £    £   
COST
At 1 July 2022 1,286,299 632,939 538,720 - 2,457,958
Additions - - 11,189 27,990 39,179
At 30 June 2023 1,286,299 632,939 549,909 27,990 2,497,137
DEPRECIATION
At 1 July 2022 280,588 632,939 490,738 - 1,404,265
Charge for year 10,057 - 8,875 4,199 23,131
At 30 June 2023 290,645 632,939 499,613 4,199 1,427,396
NET BOOK VALUE
At 30 June 2023 995,654 - 50,296 23,791 1,069,741
At 30 June 2022 1,005,711 - 47,982 - 1,053,693

5. STOCKS
30.6.23 30.6.22
£    £   
Finished goods 2,150 1,980

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.23 30.6.22
£    £   
Other debtors - 9,707

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.23 30.6.22
£    £   
Bank loans and overdrafts - 16,818
Trade creditors 3,125 3,123
Taxation and social security 65,568 41,721
Other creditors 4,902 1,561
73,595 63,223

Den & Co. Limited (Registered number: 03063692)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2023


8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.6.23 30.6.22
value: £    £   
6,000 Ordinary £1 10,000 10,000
4,000 Ordinary A £1 - -
10,000 10,000