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Company Registration No. 8715900 (England and Wales)
Roger & Amanda Denton Ltd Unaudited accounts for the year ended 1 October 2023
Roger & Amanda Denton Ltd Unaudited accounts Contents
Page
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Roger & Amanda Denton Ltd Company Information for the year ended 1 October 2023
Directors
Amanda Denton Roger Denton
Secretary
Amanda Denton
Company Number
8715900 (England and Wales)
Registered Office
SEPTEMBER HALL FARM BROOKS ROAD RAUNDS WELLINGBOROUGH NORTHAMPTONSHIRE NN9 6NS
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Roger & Amanda Denton Ltd Statement of financial position as at 1 October 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
501,350 
616,484 
Investments
100 
100 
501,450 
616,584 
Current assets
Inventories
508,904 
528,393 
Debtors
3,488,928 
1,496,802 
Cash at bank and in hand
134,063 
994,045 
4,131,895 
3,019,240 
Creditors: amounts falling due within one year
(98,872)
(377,125)
Net current assets
4,033,023 
2,642,115 
Net assets
4,534,473 
3,258,699 
Capital and reserves
Called up share capital
300 
300 
Profit and loss account
4,534,173 
3,258,399 
Shareholders' funds
4,534,473 
3,258,699 
For the year ending 1 October 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 6 April 2024 and were signed on its behalf by
Roger Denton Director Company Registration No. 8715900
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Roger & Amanda Denton Ltd Notes to the Accounts for the year ended 1 October 2023
1
Statutory information
Roger & Amanda Denton Ltd is a private company, limited by shares, registered in England and Wales, registration number 8715900. The registered office is SEPTEMBER HALL FARM BROOKS ROAD, RAUNDS, WELLINGBOROUGH, NORTHAMPTONSHIRE, NN9 6NS.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The financial statements have been prepared in accordance with FRS 102 Section 1A Small Entities- the Financial Reporting Standard applicable in the UK, the Companies Act 2006, and under the historical cost accounting rules.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is the total amount receivable by the company for goods supplied and services provided, excluding VAT and trade discounts.
Taxation
The charge for taxation is based on the profit for the year and takes into account a full provision for taxation deferred because of timing differences between the treatment of certain items for taxation and accounting purposes.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% per annum
Stock
Stock is valued at the lower of cost and net realisable value, after making due allowances for slow moving and obsolete items.
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Roger & Amanda Denton Ltd Notes to the Accounts for the year ended 1 October 2023
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 2 October 2022
799,795 
Additions
58,160 
Disposals
(1,750)
At 1 October 2023
856,205 
Depreciation
At 2 October 2022
183,311 
Charge for the year
171,894 
On disposals
(350)
At 1 October 2023
354,855 
Net book value
At 1 October 2023
501,350 
At 1 October 2022
616,484 
5
Investments
Other investments 
£ 
Valuation at 2 October 2022
100 
Valuation at 1 October 2023
100 
DCD Design Limited: 200 Ordinary Shares at cost. The company owns 50% of the issued ordinary shares. Seedlings Properties Limited: 40 A Ordinary Shares at cost. The company owns 40% of the issued ordinary shares. HJD Plant Solutions Limited: 100 Ordinary Shares at cost. The company owns 100% of the shares
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
VAT
9,954 
- 
Trade debtors
3,372,019 
1,405,592 
Accrued income and prepayments
96,995 
81,250 
Other debtors
9,960 
9,960 
3,488,928 
1,496,802 
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Roger & Amanda Denton Ltd Notes to the Accounts for the year ended 1 October 2023
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Trade creditors
9,913 
3,126 
Taxes and social security
- 
346,200 
Other creditors
69,685 
24,799 
Loans from directors
16,274 
- 
Accruals
3,000 
3,000 
98,872 
377,125 
8
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
200 Ordinary shares of £1 each
200 
200 
200 Ordinary Shares of £0.50 each
100 
100 
300 
300 
9
Transactions with related parties
Roger & Amanda Denton Ltd own 100% shares and receives dividends from HJD Plant Solutions Ltd Assets owned by the company are used by HJD Plant Solutions Ltd for the purpose of equipment hire income
10
Controlling party
The directors are this company's controlling related parties by virtue of their office and their interest in the shares of the company.
11
Average number of employees
During the year the average number of employees was 3 (2022: 3).
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