Registered number
04522715
Denney & Co Accountants Ltd
Filleted Accounts
31 March 2024
Denney & Co Accountants Ltd
Registered number: 04522715
Balance Sheet
as at 31 March 2024
Notes 2024 2023
£ £
Current assets
Debtors 3 - (4,304)
Cash at bank and in hand 2 10,167
2 5,863
Creditors: amounts falling due within one year 4 - (5,861)
Net current assets 2 2
Net assets 2 2
Capital and reserves
Called up share capital 2 2
Shareholders' funds 2 2
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
C K Denney
Director
Approved by the board on 8 October 2024
Denney & Co Accountants Ltd
Notes to the Accounts
for the year ended 31 March 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 0 2
3 Debtors 2024 2023
£ £
Trade debtors - (4,304)
4 Creditors: amounts falling due within one year 2024 2023
£ £
Other creditors - 5,861
5 Controlling party
During the two years ended 31 March 2024, C K Denney and E Denney controlled the company by virtue of their controlling interest of 100% of the issued ordinary share capital.
6 Other information
Denney & Co Accountants Ltd is a private company limited by shares and incorporated in England. Its registered office is:
Fox Farm
Hatfield
Norton
Worcester
WR5 2QA
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