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Registered number: 05921593
D. & S. Denham & Son Limited
Unaudited Financial Statements
For The Year Ended 31 August 2024
Paul S Axcell
Chartered Accountant
10 Springfield
Ovington
Prudhoe
Northumberland
NE42 6EH
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 05921593
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 227,008 265,501
227,008 265,501
CURRENT ASSETS
Stocks 6,200 4,700
Debtors 6 224,688 172,314
Cash at bank and in hand 147,987 113,601
378,875 290,615
Creditors: Amounts Falling Due Within One Year 7 (141,185 ) (135,146 )
NET CURRENT ASSETS (LIABILITIES) 237,690 155,469
TOTAL ASSETS LESS CURRENT LIABILITIES 464,698 420,970
Creditors: Amounts Falling Due After More Than One Year 8 - (7,809 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (56,752 ) (50,445 )
NET ASSETS 407,946 362,716
CAPITAL AND RESERVES
Called up share capital 10 300 300
Profit and Loss Account 407,646 362,416
SHAREHOLDERS' FUNDS 407,946 362,716
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For the year ending 31 August 2024 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
Mr A Denham
Director
9th January 2025
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
D. & S. Denham & Son Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05921593 . The registered office is The Garage, Newbrough, Hexham, Northumberland, NE47 5AP.
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 from the sale of services and goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

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 the profit and loss account over its estimated economic life of 10 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 25% reducing balance basis
Motor Vehicles 20% reducing balance basis
Computer Equipment 33% straight line basis
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
The 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 years 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 assets reflect 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: 7 (2023: 7)
7 7
4. Intangible Assets
Goodwill
£
Cost
As at 1 September 2023 100,000
As at 31 August 2024 100,000
Amortisation
As at 1 September 2023 100,000
As at 31 August 2024 100,000
Net Book Value
As at 31 August 2024 -
As at 1 September 2023 -
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5. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 September 2023 10,734 610,651 13,371 634,756
Additions 1,012 34,670 2,058 37,740
Disposals - (65,500 ) - (65,500 )
As at 31 August 2024 11,746 579,821 15,429 606,996
Depreciation
As at 1 September 2023 9,006 349,082 11,167 369,255
Provided during the period 685 55,814 2,564 59,063
Disposals - (48,330 ) - (48,330 )
As at 31 August 2024 9,691 356,566 13,731 379,988
Net Book Value
As at 31 August 2024 2,055 223,255 1,698 227,008
As at 1 September 2023 1,728 261,569 2,204 265,501
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 218,814 169,860
Prepayments and accrued income 4,074 1,998
Net wages 1,800 -
Directors' loan accounts - 456
224,688 172,314
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 14,059 38,850
Trade creditors 60,498 46,936
Bank loans and overdrafts 3,799 822
Corporation tax 41,200 8,139
Other taxes and social security 3,098 2,948
VAT 16,127 23,659
Accruals and deferred income 453 4,666
Directors' loan accounts 1,951 9,126
141,185 135,146
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8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts - 7,809
9. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 14,059 38,850
Later than one year and not later than five years - 7,809
14,059 46,659
14,059 46,659
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 300 300
11. Directors Advances, Credits and Guarantees
During the year the directors entered into the following advances and credits with the company:
As at 1 September 2023 Amounts advanced Amounts repaid Amounts written off As at 31 August 2024
£ £ £ £ £
Mr Andrew Denham 455 - 2,096 - (1,641 )
Mr Dennis Denham (9,125 ) - (8,815 ) - (310 )
The above loans are unsecured, interest free and repayable on demand.
12. Dividends
2024 2023
£ £
On equity shares:
Interim dividend paid 37,500 32,000
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