Registered number
07332274
Dent Car Park Limited
Unaudited Filleted Accounts
31 July 2024
Dent Car Park Limited
Registered number: 07332274
Balance Sheet
as at 31 July 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 28,330 27,767
Current assets
Stocks 887,938 864,613
Debtors 4 145,003 4,362
Investments held as current assets 5 4,023 3,888
Cash at bank and in hand 6,323 60,758
1,043,287 933,621
Creditors: amounts falling due within one year 6 (121,523) (1,523)
Net current assets 921,764 932,098
Total assets less current liabilities 950,094 959,865
Provisions for liabilities - (1,900)
Net assets 950,094 957,965
Capital and reserves
Called up share capital 2 2
Profit and loss account 950,092 957,963
Shareholders' funds 950,094 957,965
The directors are 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 directors acknowledge their 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.
D Gratton
Director
Approved by the board on 22 December 2024
Dent Car Park Limited
Notes to the Accounts
for the year ended 31 July 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).
Turnover
Turnover arises from various sources all related to the company's activity as a property business. It is measured at the fair value of the consideration receivable.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulated depreciation. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery 20% reducing balance
Stocks
Stocks comprise plots held / built for resale and are recorded at costs incurred to date.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the accounts and their inclusion in tax assessments. Current and deferred tax assets and liabilities are not discounted.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company - -
3 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 August 2023 76,330
Additions 6,288
At 31 July 2024 82,618
Depreciation
At 1 August 2023 48,563
Charge for the year 5,725
At 31 July 2024 54,288
Net book value
At 31 July 2024 28,330
At 31 July 2023 27,767
4 Debtors 2024 2023
£ £
Amounts owed by connected undertakings 135,000 -
Other debtors 10,003 4,362
145,003 4,362
5 Investments held as current assets 2024 2023
£ £
Fair value
Unlisted investments 4,023 3,888
6 Creditors: amounts falling due within one year 2024 2023
£ £
Amounts owed to connected undertakings 120,000 -
Other creditors 1,523 1,523
121,523 1,523
7 Related party transactions
The company has lent money to and borrowed money from connected undertakings in which the directors have an interest or more. The amounts owing by or to the connected undertakings are disclosed in notes 5 and 6 above and no formal terms attach to these loans.

8 Other information
Dent Car Park Limited is a private company limited by shares and incorporated in England and Wales. The company is jointly-owned and therefore controlled by its directors. The registered office is situated at First Floor Offices, Allied House, Bryn Lane, Wrexham, LL13 9UT.
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