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REGISTERED NUMBER: 11987527 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 May 2024

for

Denti Investment Holdings Ltd

Denti Investment Holdings Ltd (Registered number: 11987527)






Contents of the Financial Statements
for the Year Ended 31 May 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Denti Investment Holdings Ltd

Company Information
for the Year Ended 31 May 2024







DIRECTOR: Marco Denti





SECRETARY: GetGround Secretary Limited





REGISTERED OFFICE: C/o Getground
Lyric Square
London
W6 0NB





REGISTERED NUMBER: 11987527 (England and Wales)






Denti Investment Holdings Ltd (Registered number: 11987527)

Balance Sheet
31 May 2024

31.5.24 31.5.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 4,005 5,006
Investment property 5 422,000 471,122
426,005 476,128

CURRENT ASSETS
Debtors 6 10,044 -
Cash at bank and in hand 2,172 2,585
12,216 2,585
CREDITORS
Amounts falling due within one year 7 172,564 158,604
NET CURRENT LIABILITIES (160,348 ) (156,019 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

265,657

320,109

CREDITORS
Amounts falling due after more than
one year

8

349,403

348,135
NET LIABILITIES (83,746 ) (28,026 )

CAPITAL AND RESERVES
Called up share capital 1 1
Fair value reserve 9 (39,789 ) -
Retained earnings (43,958 ) (28,027 )
(83,746 ) (28,026 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

Denti Investment Holdings Ltd (Registered number: 11987527)

Balance Sheet - continued
31 May 2024


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 director and authorised for issue on 14 January 2025 and were signed by:





Marco Denti - Director


Denti Investment Holdings Ltd (Registered number: 11987527)

Notes to the Financial Statements
for the Year Ended 31 May 2024

1. STATUTORY INFORMATION

Denti Investment Holdings Ltd 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
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 as modified by the revaluation of certain assets.

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.
Plant and machinery - 20% on reducing balance
Fixtures and fittings - 20% on reducing balance

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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 balance sheet date.


Denti Investment Holdings Ltd (Registered number: 11987527)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and
machinery fittings Totals
£    £    £   
COST
At 1 June 2023
and 31 May 2024 450 9,328 9,778
DEPRECIATION
At 1 June 2023 220 4,552 4,772
Charge for year 46 955 1,001
At 31 May 2024 266 5,507 5,773
NET BOOK VALUE
At 31 May 2024 184 3,821 4,005
At 31 May 2023 230 4,776 5,006

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 June 2023 471,122
Revaluations (49,122 )
At 31 May 2024 422,000
NET BOOK VALUE
At 31 May 2024 422,000
At 31 May 2023 471,122

Denti Investment Holdings Ltd (Registered number: 11987527)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024

5. INVESTMENT PROPERTY - continued

Fair value at 31 May 2024 is represented by:
£   
Valuation in 2024 (49,122 )
Cost 471,122
422,000

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Deferred tax asset 9,333 -
Prepayments and accrued income 711 -
10,044 -

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Trade creditors 574 -
Directors' current accounts 171,249 158,244
Accruals and deferred income 741 360
172,564 158,604

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
31.5.24 31.5.23
£    £   
Bank loans more 5 yrs non-inst 349,403 348,135

Amounts falling due in more than five years:

Repayable otherwise than by instalments
Bank loans more 5 yrs non-inst 349,403 348,135

9. RESERVES
Fair
value
reserve
£   
Revaluation in year (49,122 )
Reserve transfer 9,333

At 31 May 2024 (39,789 )

Denti Investment Holdings Ltd (Registered number: 11987527)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024

10. ULTIMATE CONTROLLING PARTY

The controlling party is Marco Denti.