IRIS Accounts Production v24.2.0.383 05073161 Board of Directors 1.1.23 31.12.23 31.12.23 24.9.24 0 0 false true false false true false Auditors Opinion iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh050731612022-12-31050731612023-12-31050731612023-01-012023-12-31050731612021-12-31050731612022-01-012022-12-31050731612022-12-3105073161ns15:EnglandWales2023-01-012023-12-3105073161ns14:PoundSterling2023-01-012023-12-3105073161ns10:Director12023-01-012023-12-3105073161ns10:PrivateLimitedCompanyLtd2023-01-012023-12-3105073161ns10:SmallEntities2023-01-012023-12-3105073161ns10:Audited2023-01-012023-12-3105073161ns10:SmallCompaniesRegimeForDirectorsReport2023-01-012023-12-3105073161ns10:SmallCompaniesRegimeForAccounts2023-01-012023-12-3105073161ns10:FullAccounts2023-01-012023-12-3105073161ns10:EntityNoLongerTradingButTradedInPast2023-01-012023-12-3105073161ns10:Director22023-01-012023-12-3105073161ns10:CompanySecretary12023-01-012023-12-3105073161ns10:RegisteredOffice2023-01-012023-12-3105073161ns5:CurrentFinancialInstruments2023-12-3105073161ns5:CurrentFinancialInstruments2022-12-3105073161ns5:ShareCapital2023-12-3105073161ns5:ShareCapital2022-12-3105073161ns5:CapitalRedemptionReserve2023-12-3105073161ns5:CapitalRedemptionReserve2022-12-3105073161ns5:RetainedEarningsAccumulatedLosses2023-12-3105073161ns5:RetainedEarningsAccumulatedLosses2022-12-3105073161ns5:CostValuation2022-12-31
REGISTERED NUMBER: 05073161 (England and Wales)











FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

DENTON HOLDINGS LIMITED

DENTON HOLDINGS LIMITED (REGISTERED NUMBER: 05073161)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


DENTON HOLDINGS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2023







DIRECTORS: G Denton
G P Smith





SECRETARY: D Denton





REGISTERED OFFICE: Kingfisher House
17 Albury Close
Loverock Road
Reading
RG30 1BD





REGISTERED NUMBER: 05073161 (England and Wales)





AUDITORS: Haines Watts, Statutory Auditor
Chartered Accountants
The Lightbox
87 Castle Street
Reading
Berkshire
RG1 7SN

DENTON HOLDINGS LIMITED (REGISTERED NUMBER: 05073161)

BALANCE SHEET
31 DECEMBER 2023

2023 2022
Notes £ £ £ £
FIXED ASSETS
Investments 4 757,500 757,500

CURRENT ASSETS
Debtors 5 46,032 46,032

CREDITORS
Amounts falling due within one year 6 140 140
NET CURRENT ASSETS 45,892 45,892
TOTAL ASSETS LESS CURRENT
LIABILITIES

803,392

803,392

CAPITAL AND RESERVES
Called up share capital 200,500 200,500
Capital redemption reserve 600,000 600,000
Retained earnings 2,892 2,892
SHAREHOLDERS' FUNDS 803,392 803,392

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 and authorised for issue by the Board of Directors and authorised for issue on 23 September 2024 and were signed on its behalf by:





G P Smith - Director


DENTON HOLDINGS LIMITED (REGISTERED NUMBER: 05073161)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023


1. STATUTORY INFORMATION

Denton Holdings 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.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The financial statements are presented in sterling which is the functional currency of the Company and rounded to the nearest £1.

Going Concern
The financial statements have been prepared on a going concern basis. The Directors have reviewed and considered relevant information, including the annual budget and future cash flows in making their assessment. Based on these assessments, given the measures that could be undertaken to mitigate the current market conditions, and the current resources available, the Directors have concluded that they can continue to adopt the going concern basis in preparing the annual report and accounts.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

DENTON HOLDINGS LIMITED (REGISTERED NUMBER: 05073161)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023


2. ACCOUNTING POLICIES - continued

Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in the Statement of Comprehensive Income, except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the Balance Sheet date, except that:

-
The recognition of deferred tax assets is limited to the extent that it is probable that they wil be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
- Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Associates and Joint Ventures
Associates and Joint Ventures are held at cost less impairment.

Debtors
Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Creditors
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2022 - NIL).

DENTON HOLDINGS LIMITED (REGISTERED NUMBER: 05073161)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023


4. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£
COST
At 1 January 2023
and 31 December 2023 757,500
NET BOOK VALUE
At 31 December 2023 757,500
At 31 December 2022 757,500

The company owns 100% of the share capital of Denton and Gibson Ltd and Darcliffe Homes Ltd.

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£ £
Amounts owed by group undertakings 46,032 46,032

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£ £
Amounts owed to group undertakings 13 13
Other creditors 127 127
140 140

7. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Mark Newbold FCA (Senior Statutory Auditor)
for and on behalf of Haines Watts, Statutory Auditor

8. ULTIMATE CONTROLLING PARTY

The ultimate parent company is Country Estates Holdings Limited, a company registered in England.

Country Estates Holdings Limited is the parent of the smallest and largest groups of which the Company is a member.

The Company is controlled by G P Smith and G J Denton by virtue of their shareholding in the ultimate holding company.

Copies of the consolidated financial statements of Country Estates Holdings Limited can be obtained from Companies House.