2023-05-012024-04-302024-04-30false08529472DENISE SMITH LIMITED2025-01-28falseiso4217:GBPxbrli:pure085294722023-05-01085294722024-04-30085294722023-05-012024-04-30085294722022-05-01085294722023-04-30085294722022-05-012023-04-3008529472bus:SmallEntities2023-05-012024-04-3008529472bus:AuditExempt-NoAccountantsReport2023-05-012024-04-3008529472bus:AbridgedAccounts2023-05-012024-04-3008529472bus:PrivateLimitedCompanyLtd2023-05-012024-04-3008529472core:WithinOneYear2024-04-3008529472core:AfterOneYear2024-04-3008529472core:WithinOneYear2023-04-3008529472core:AfterOneYear2023-04-3008529472core:ShareCapital2024-04-3008529472core:SharePremium2024-04-3008529472core:RevaluationReserve2024-04-3008529472core:OtherReservesSubtotal2024-04-3008529472core:RetainedEarningsAccumulatedLosses2024-04-3008529472core:ShareCapital2023-04-3008529472core:SharePremium2023-04-3008529472core:RevaluationReserve2023-04-3008529472core:OtherReservesSubtotal2023-04-3008529472core:RetainedEarningsAccumulatedLosses2023-04-3008529472core:LandBuildings2024-04-3008529472core:PlantMachinery2024-04-3008529472core:Vehicles2024-04-3008529472core:FurnitureFittings2024-04-3008529472core:OfficeEquipment2024-04-3008529472core:NetGoodwill2024-04-3008529472core:IntangibleAssetsOtherThanGoodwill2024-04-3008529472core:ListedExchangeTraded2024-04-3008529472core:UnlistedNon-exchangeTraded2024-04-3008529472core:LandBuildings2023-04-3008529472core:PlantMachinery2023-04-3008529472core:Vehicles2023-04-3008529472core:FurnitureFittings2023-04-3008529472core:OfficeEquipment2023-04-3008529472core:NetGoodwill2023-04-3008529472core:IntangibleAssetsOtherThanGoodwill2023-04-3008529472core:ListedExchangeTraded2023-04-3008529472core:UnlistedNon-exchangeTraded2023-04-3008529472core:LandBuildings2023-05-012024-04-3008529472core:PlantMachinery2023-05-012024-04-3008529472core:Vehicles2023-05-012024-04-3008529472core:FurnitureFittings2023-05-012024-04-3008529472core:OfficeEquipment2023-05-012024-04-3008529472core:NetGoodwill2023-05-012024-04-3008529472core:IntangibleAssetsOtherThanGoodwill2023-05-012024-04-3008529472core:ListedExchangeTraded2023-05-012024-04-3008529472core:UnlistedNon-exchangeTraded2023-05-012024-04-3008529472core:MoreThanFiveYears2023-05-012024-04-3008529472core:Non-currentFinancialInstruments2024-04-3008529472core:Non-currentFinancialInstruments2023-04-3008529472dpl:CostSales2023-05-012024-04-3008529472dpl:DistributionCosts2023-05-012024-04-3008529472core:LandBuildings2023-05-012024-04-3008529472core:PlantMachinery2023-05-012024-04-3008529472core:Vehicles2023-05-012024-04-3008529472core:FurnitureFittings2023-05-012024-04-3008529472core:OfficeEquipment2023-05-012024-04-3008529472dpl:AdministrativeExpenses2023-05-012024-04-3008529472core:NetGoodwill2023-05-012024-04-3008529472core:IntangibleAssetsOtherThanGoodwill2023-05-012024-04-3008529472dpl:GroupUndertakings2023-05-012024-04-3008529472dpl:ParticipatingInterests2023-05-012024-04-3008529472dpl:GroupUndertakingscore:ListedExchangeTraded2023-05-012024-04-3008529472core:ListedExchangeTraded2023-05-012024-04-3008529472dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-05-012024-04-3008529472core:UnlistedNon-exchangeTraded2023-05-012024-04-3008529472dpl:CostSales2022-05-012023-04-3008529472dpl:DistributionCosts2022-05-012023-04-3008529472core:LandBuildings2022-05-012023-04-3008529472core:PlantMachinery2022-05-012023-04-3008529472core:Vehicles2022-05-012023-04-3008529472core:FurnitureFittings2022-05-012023-04-3008529472core:OfficeEquipment2022-05-012023-04-3008529472dpl:AdministrativeExpenses2022-05-012023-04-3008529472core:NetGoodwill2022-05-012023-04-3008529472core:IntangibleAssetsOtherThanGoodwill2022-05-012023-04-3008529472dpl:GroupUndertakings2022-05-012023-04-3008529472dpl:ParticipatingInterests2022-05-012023-04-3008529472dpl:GroupUndertakingscore:ListedExchangeTraded2022-05-012023-04-3008529472core:ListedExchangeTraded2022-05-012023-04-3008529472dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-05-012023-04-3008529472core:UnlistedNon-exchangeTraded2022-05-012023-04-3008529472core:NetGoodwill2024-04-3008529472core:IntangibleAssetsOtherThanGoodwill2024-04-3008529472core:LandBuildings2024-04-3008529472core:PlantMachinery2024-04-3008529472core:Vehicles2024-04-3008529472core:FurnitureFittings2024-04-3008529472core:OfficeEquipment2024-04-3008529472core:AfterOneYear2024-04-3008529472core:WithinOneYear2024-04-3008529472core:ListedExchangeTraded2024-04-3008529472core:UnlistedNon-exchangeTraded2024-04-3008529472core:ShareCapital2024-04-3008529472core:SharePremium2024-04-3008529472core:RevaluationReserve2024-04-3008529472core:OtherReservesSubtotal2024-04-3008529472core:RetainedEarningsAccumulatedLosses2024-04-3008529472core:NetGoodwill2023-04-3008529472core:IntangibleAssetsOtherThanGoodwill2023-04-3008529472core:LandBuildings2023-04-3008529472core:PlantMachinery2023-04-3008529472core:Vehicles2023-04-3008529472core:FurnitureFittings2023-04-3008529472core:OfficeEquipment2023-04-3008529472core:AfterOneYear2023-04-3008529472core:WithinOneYear2023-04-3008529472core:ListedExchangeTraded2023-04-3008529472core:UnlistedNon-exchangeTraded2023-04-3008529472core:ShareCapital2023-04-3008529472core:SharePremium2023-04-3008529472core:RevaluationReserve2023-04-3008529472core:OtherReservesSubtotal2023-04-3008529472core:RetainedEarningsAccumulatedLosses2023-04-3008529472core:NetGoodwill2022-05-0108529472core:IntangibleAssetsOtherThanGoodwill2022-05-0108529472core:LandBuildings2022-05-0108529472core:PlantMachinery2022-05-0108529472core:Vehicles2022-05-0108529472core:FurnitureFittings2022-05-0108529472core:OfficeEquipment2022-05-0108529472core:AfterOneYear2022-05-0108529472core:WithinOneYear2022-05-0108529472core:ListedExchangeTraded2022-05-0108529472core:UnlistedNon-exchangeTraded2022-05-0108529472core:ShareCapital2022-05-0108529472core:SharePremium2022-05-0108529472core:RevaluationReserve2022-05-0108529472core:OtherReservesSubtotal2022-05-0108529472core:RetainedEarningsAccumulatedLosses2022-05-0108529472core:AfterOneYear2023-05-012024-04-3008529472core:WithinOneYear2023-05-012024-04-3008529472core:Non-currentFinancialInstrumentscore:CostValuation2023-05-012024-04-3008529472core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-05-012024-04-3008529472core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-05-012024-04-3008529472core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-05-012024-04-3008529472core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-05-012024-04-3008529472core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-05-012024-04-3008529472core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-05-012024-04-3008529472core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-05-012024-04-3008529472core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-05-012024-04-3008529472core:Non-currentFinancialInstrumentscore:CostValuation2024-04-3008529472core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-04-3008529472core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-04-3008529472core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-04-3008529472core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-04-3008529472core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-04-3008529472core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-04-3008529472core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-04-3008529472core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-04-3008529472core:Non-currentFinancialInstrumentscore:CostValuation2023-04-3008529472core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-04-3008529472core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-04-3008529472core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-04-3008529472core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-04-3008529472core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-04-3008529472core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-04-3008529472core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-04-3008529472core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-04-3008529472bus:Director12023-05-012024-04-3008529472bus:Director22023-05-012024-04-30085294721bus:Director12023-05-01085294721bus:Director12023-05-012024-04-30085294721bus:Director12024-04-30085294722bus:Director22023-05-01085294722bus:Director22023-05-012024-04-30085294722bus:Director22024-04-30085294722023-05-01085294722023-05-012024-04-30085294722024-04-30

DENISE SMITH LIMITED

Registered Number
08529472
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2024

DENISE SMITH LIMITED
Company Information
for the year from 1 May 2023 to 30 April 2024

Directors

SMITH, Bethany Jane
SMITH, Denise Catherine

Registered Address

Flat 1, 11 York Place
Harrogate
HG1 1HL

Registered Number

08529472 (England and Wales)
DENISE SMITH LIMITED
Balance Sheet as at
30 April 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets345,62630,399
45,62630,399
Current assets
Debtors440,31643,780
Cash at bank and on hand284,216224,786
324,532268,566
Creditors amounts falling due within one year5(84,236)(128,643)
Net current assets (liabilities)240,296139,923
Total assets less current liabilities285,922170,322
Provisions for liabilities(8,669)(5,776)
Net assets277,253164,546
Capital and reserves
Called up share capital4040
Profit and loss account277,213164,506
Shareholders' funds277,253164,546
The financial statements were approved and authorised for issue by the Board of Directors on 28 January 2025, and are signed on its behalf by:
SMITH, Denise Catherine
Director
Registered Company No. 08529472
DENISE SMITH LIMITED
Notes to the Financial Statements
for the year ended 30 April 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
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).
Going concern
The directors have reviewed the financial position of the company and they are of the consideration that the company will continue trading as a going concern.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
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.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Plant and machinery3
Vehicles4
2.Average number of employees

20242023
Average number of employees during the year22
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 May 2348,607
Additions50,193
Disposals(35,638)
At 30 April 2463,162
Depreciation and impairment
At 01 May 2318,208
Charge for year20,859
On disposals(21,531)
At 30 April 2417,536
Net book value
At 30 April 2445,626
At 30 April 2330,399
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables38,668-
Prepayments and accrued income1,64843,780
Total40,31643,780
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables265598
Bank borrowings and overdrafts1,8051,864
Taxation and social security82,04952,582
Other creditors6772,946
Accrued liabilities and deferred income50653
Total84,236128,643
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
6.Directors advances, credits and guarantees

Brought forward

Amount advanced

Amount repaid

Carried forward

££££
SMITH, Bethany Jane(15,971)36,37920,4080
SMITH, Denise Catherine(56,976)397,438340,530(68)
(72,947)433,817360,938(68)