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Registered number: 06437426
Dent Blanche Limited
Unaudited Financial Statements
For The Year Ended 31 December 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 06437426
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 18,735 37,470
Tangible Assets 5 46,039 11,863
64,774 49,333
CURRENT ASSETS
Stocks 6 19,178 18,736
Debtors 7 372,674 371,643
Cash at bank and in hand 29,774 40,596
421,626 430,975
Creditors: Amounts Falling Due Within One Year 8 (124,545 ) (158,629 )
NET CURRENT ASSETS (LIABILITIES) 297,081 272,346
TOTAL ASSETS LESS CURRENT LIABILITIES 361,855 321,679
Creditors: Amounts Falling Due After More Than One Year 9 (36,990 ) (34,328 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (11,115 ) (1,888 )
NET ASSETS 313,750 285,463
CAPITAL AND RESERVES
Called up share capital 11 1,000 1,000
Profit and Loss Account 312,750 284,463
SHAREHOLDERS' FUNDS 313,750 285,463
Page 1
Page 2
For the year ending 31 December 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
Dr R M Mason
Director
03/09/2024
The notes on pages 3 to 7 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Dent Blanche Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06437426 . The registered office is Hillside Farm, 1, Main Street, Grimston, Melton Mowbray, Leicestershire, LE14 3BZ.
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. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.


2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 24 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 10% per annum on cost
Motor Vehicles 20% per annum on cost
Fixtures & Fittings 20% per annum on cost
Computer Equipment 25% per annum on cost
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year 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 is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 8 (2022: 7)
8 7
4. Intangible Assets
Goodwill
£
Cost
As at 1 January 2023 449,636
As at 31 December 2023 449,636
Amortisation
As at 1 January 2023 412,166
Provided during the period 18,735
As at 31 December 2023 430,901
Net Book Value
As at 31 December 2023 18,735
As at 1 January 2023 37,470
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Page 5
5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 January 2023 69,098 - 4,106 24,622 97,826
Additions - 37,240 1,262 1,209 39,711
As at 31 December 2023 69,098 37,240 5,368 25,831 137,537
Depreciation
As at 1 January 2023 58,679 - 4,106 23,178 85,963
Provided during the period 1,759 1,862 252 1,662 5,535
As at 31 December 2023 60,438 1,862 4,358 24,840 91,498
Net Book Value
As at 31 December 2023 8,660 35,378 1,010 991 46,039
As at 1 January 2023 10,419 - - 1,444 11,863
6. Stocks
2023 2022
£ £
Stock of materials 19,178 18,736
7. Debtors
2023 2022
£ £
Due within one year
Trade debtors 2,304 1,430
Prepayments and accrued income 5,117 4,669
Other debtors 89,662 89,662
Directors' loan accounts 275,591 275,882
372,674 371,643
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8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 10,931 -
Trade creditors 9,005 21,310
Bank loans and overdrafts 18,947 47,177
Corporation tax 78,112 82,391
Other taxes and social security 3,135 3,226
Accruals and deferred income 4,415 4,525
124,545 158,629
9. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 21,950 -
Bank loans 15,040 34,328
36,990 34,328
10. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 10,931 -
Later than one year and not later than five years 21,950 -
32,881 -
32,881 -
11. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1,000 1,000
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12. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 January 2023 Amounts advanced Amounts repaid Amounts written off As at 31 December 2023
£ £ £ £ £
Mrs Rebecca Mason 150,767 - 150,767 - -
Dr Robert Mason 125,115 240,476 90,000 - 275,591
The above loans are unsecured, interest free and repayable on demand.
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