IRIS Accounts Production v24.3.2.46 00627660 director 6.4.23 5.4.24 5.4.24 0 0 false true false false true false Fair value model iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh006276602023-04-05006276602024-04-05006276602023-04-062024-04-05006276602022-04-05006276602022-04-062023-04-05006276602023-04-0500627660ns15:EnglandWales2023-04-062024-04-0500627660ns14:PoundSterling2023-04-062024-04-0500627660ns10:Director12023-04-062024-04-0500627660ns10:PrivateLimitedCompanyLtd2023-04-062024-04-0500627660ns10:SmallEntities2023-04-062024-04-0500627660ns10:AuditExemptWithAccountantsReport2023-04-062024-04-0500627660ns10:SmallCompaniesRegimeForDirectorsReport2023-04-062024-04-0500627660ns10:SmallCompaniesRegimeForAccounts2023-04-062024-04-0500627660ns10:AbridgedAccounts2023-04-062024-04-0500627660ns10:RegisteredOffice2023-04-062024-04-0500627660ns5:CurrentFinancialInstruments2024-04-0500627660ns5:CurrentFinancialInstruments2023-04-0500627660ns5:ShareCapital2024-04-0500627660ns5:ShareCapital2023-04-0500627660ns5:FurtherSpecificReserve3ComponentTotalEquity2024-04-0500627660ns5:FurtherSpecificReserve3ComponentTotalEquity2023-04-0500627660ns5:RetainedEarningsAccumulatedLosses2024-04-0500627660ns5:RetainedEarningsAccumulatedLosses2023-04-0500627660ns5:FurtherSpecificReserve3ComponentTotalEquity2023-04-05
REGISTERED NUMBER: 00627660 (England and Wales)















FINANCIAL STATEMENTS

FOR THE YEAR ENDED 5 APRIL 2024

FOR

DEDENTALA LIMITED

DEDENTALA LIMITED (REGISTERED NUMBER: 00627660)






CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 5 April 2024




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 3

Chartered Accountants' Report 5

DEDENTALA LIMITED

COMPANY INFORMATION
for the year ended 5 April 2024







DIRECTOR: Ms Rosalind Altmann





REGISTERED OFFICE: 88 Crawford Street
London
W1H 2EJ





REGISTERED NUMBER: 00627660 (England and Wales)





ACCOUNTANTS: Cameron Baum Hollander Limited
88 Crawford Street
London
W1H 2EJ

DEDENTALA LIMITED (REGISTERED NUMBER: 00627660)

ABRIDGED BALANCE SHEET
5 April 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Investment property 4 470,000 407,000

CURRENT ASSETS
Debtors 764 796
Investments - 10,000
Cash at bank 53,221 54,839
53,985 65,635
CREDITORS
Amounts falling due within one year 19,214 11,731
NET CURRENT ASSETS 34,771 53,904
TOTAL ASSETS LESS CURRENT
LIABILITIES

504,771

460,904

PROVISIONS FOR LIABILITIES 94,251 78,501
NET ASSETS 410,520 382,403

CAPITAL AND RESERVES
Called up share capital 100 100
Fair value reserve 5 340,749 293,499
Retained earnings 69,671 88,804
410,520 382,403

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 5 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 5 April 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 5 April 2024 in accordance with Section 444(2A) of the Companies Act 2006.

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 11 February 2025 and were signed by:





Ms Rosalind Altmann - Director


DEDENTALA LIMITED (REGISTERED NUMBER: 00627660)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 5 April 2024

1. STATUTORY INFORMATION

Dedentala 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.

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.

The financial statements are prepared in UK Pound Sterling, which is the functional currency of the company.

Turnover
Turnover is measured at the fair value of rent receivable by the company from its investment properties.

Investment property
Investment properties are initially measured at cost on acquisition and subsequently at fair value as at each
accounts date. Changes in fair value are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold and charged to the profit and loss account.

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.

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 NIL (2023 - NIL).

4. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 6 April 2023 407,000
Revaluations 63,000
At 5 April 2024 470,000
NET BOOK VALUE
At 5 April 2024 470,000
At 5 April 2023 407,000

DEDENTALA LIMITED (REGISTERED NUMBER: 00627660)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 5 April 2024

4. INVESTMENT PROPERTY - continued

Fair value at 5 April 2024 is represented by:
£   
Valuation in 2024 435,000
Cost 35,000
470,000

5. RESERVES
Fair
value
reserve
£   
At 6 April 2023 293,499
Fair value transfers 47,250

At 5 April 2024 340,749

CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR
ON THE UNAUDITED FINANCIAL STATEMENTS OF
DEDENTALA LIMITED

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Abridged Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Dedentala Limited for the year ended 5 April 2024 which comprise the Abridged Income Statement, Abridged Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Dedentala Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Dedentala Limited and state those matters that we have agreed to state to the director of Dedentala Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Dedentala Limited and its director for our work or for this report.

It is your duty to ensure that Dedentala Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Dedentala Limited. You consider that Dedentala Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Dedentala Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Cameron Baum Hollander Limited
88 Crawford Street
London
W1H 2EJ


12 February 2025