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Registered number: 11498307
MacDonald Dennis Holdings Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2024
Behegan Lynes
Accountancy & Taxation Advisers
Bank Chambers
Brook Street
Bishops Waltham
Hampshire
SO32 1AX
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11498307
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 45,181 56,476
45,181 56,476
CURRENT ASSETS
Debtors 6 212 212
Investments 7 1,000 1,000
1,212 1,212
Creditors: Amounts Falling Due Within One Year 8 (122,415 ) (122,261 )
NET CURRENT ASSETS (LIABILITIES) (121,203 ) (121,049 )
TOTAL ASSETS LESS CURRENT LIABILITIES (76,022 ) (64,573 )
NET LIABILITIES (76,022 ) (64,573 )
CAPITAL AND RESERVES
Called up share capital 9 1,000 1,000
Profit and Loss Account (77,022 ) (65,573 )
SHAREHOLDERS' FUNDS (76,022) (64,573)
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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 G C Benge
Director
16 April 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
MacDonald Dennis Holdings Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11498307 . The registered office is Southbrook House, Brook Street, Bishops Waltham, Southampton, Hampshire, SO32 1AX.
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.
The financial statements have been prepared on the going concern basis, due to the continued support of the directors, which is expected to continue for the next twelve months.
If the going concern basis was not appropriate, adjustments would have to be made to reduce the value of assets to their recoverable amount, to provide for any further liabilities that might arise, and to reclassify fixed assets as current assets.
2.2. Intangible Fixed Assets and Amortisation - Intellectual Property
Intellectual property assets are being amortised to the profit and loss account over its estimated economic life of ten years.
2.3. 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:
Computer Equipment 33% on cost
2.4. Financial Instruments
The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.
2.4.1. Debtors
Short term debtors are measured at transaction price, less any impairment.
2.4.2. Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
2.4.3.  Creditors
Short term creditors are measured at the transaction price.
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2.5. Employee benefits
Short term employee benefits, including holiday pay and other similar non monetary benefits, are recognised as an expense in the period in which they are incurred.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: NIL)
- -
4. Intangible Assets
Intellectual Property
£
Cost
As at 1 September 2023 112,952
As at 31 August 2024 112,952
Amortisation
As at 1 September 2023 56,476
Provided during the period 11,295
As at 31 August 2024 67,771
Net Book Value
As at 31 August 2024 45,181
As at 1 September 2023 56,476
5. Tangible Assets
Computer Equipment
£
Cost
As at 1 September 2023 12,589
As at 31 August 2024 12,589
Depreciation
As at 1 September 2023 12,589
As at 31 August 2024 12,589
Net Book Value
As at 31 August 2024 -
As at 1 September 2023 -
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6. Debtors
2024 2023
£ £
Due within one year
Other debtors 212 212
7. Current Asset Investments
2024 2023
£ £
Shares in subsidiaries 1,000 1,000
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Amounts owed to group undertakings 48,084 48,084
Other creditors 74,331 74,177
122,415 122,261
9. Share Capital
2024 2023
Allotted, called up and fully paid £ £
1,000 Ordinary Shares of £ 1.00 each 1,000 1,000
10. Ultimate Controlling Party
The company's ultimate controlling party is Mr G C Benge .
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