Registration number:
European Dents Limited
for the Year Ended 31 January 2025
European Dents Limited
(Registration number: 05688194)
Balance Sheet as at 31 January 2025
Note |
2025 |
2024 |
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Fixed assets |
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Tangible assets |
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|
|
Current assets |
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Debtors |
|
|
|
Cash at bank and in hand |
|
|
|
|
|
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Creditors: Amounts falling due within one year |
( |
( |
|
Net current liabilities |
( |
( |
|
Total assets less current liabilities |
( |
( |
|
Provisions for liabilities |
( |
( |
|
Net liabilities |
( |
( |
|
Capital and reserves |
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Called up share capital |
2 |
2 |
|
Retained earnings |
(8,324) |
(5,147) |
|
Shareholders' deficit |
(8,322) |
(5,145) |
For the financial year ending 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
• |
|
• |
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. |
These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Directors' Report and the Profit and Loss Account has been taken.
.........................................
Mr A W Spears
Director
European Dents Limited
Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025
Accounting policies |
Statutory information
European Dents Limited is a private company, limited by shares, domiciled in England and Wales, company number 05688194. The registered office is at 5 Sidings Court, White Rose Way , Doncaster, DN4 5NU.
Summary of significant accounting policies and key accounting estimates
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.
Statement of compliance
These financial statements were prepared in accordance with Financial Reporting Standard 102 - Section 1A 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.
Basis of preparation
These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.
These financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.
Going concern
After due consideration of all relevant factors, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, they continue to adopt the going concern basis in preparing the annual report and accounts.
Foreign currency transactions and balances
Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.
Tax
The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.
The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.
European Dents Limited
Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025 (continued)
1 |
Accounting policies (continued) |
Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when 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.
Tangible assets
Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.
Depreciation
Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:
Asset class |
Depreciation method and rate |
Plant and machinery |
25% reducing balance |
Fixtures and fittings |
25% reducing balance |
Staff numbers |
The average number of persons employed by the company (including directors) during the year, was
European Dents Limited
Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025 (continued)
Tangible assets |
Fixtures and fittings |
Plant and machinery |
Total |
|
Cost |
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At 1 February 2024 |
|
|
|
At 31 January 2025 |
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Depreciation |
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At 1 February 2024 |
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|
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Charge for the year |
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At 31 January 2025 |
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Carrying amount |
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At 31 January 2025 |
|
|
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At 31 January 2024 |
|
|
|
Debtors |
Current |
2025 |
2024 |
Trade debtors |
|
- |
Prepayments |
- |
|
Other debtors |
|
- |
|
|
Creditors |
2025 |
2024 |
|
Taxation and social security |
- |
2,588 |
Accruals and deferred income |
|
6,146 |
Other creditors |
|
52,506 |
48,180 |
61,240 |