Company Registration No. 8715900 (England and Wales)
Roger & Amanda Denton Ltd
Unaudited accounts
for the year ended 1 October 2024
Roger & Amanda Denton Ltd
Unaudited accounts
Contents
Roger & Amanda Denton Ltd
Company Information
for the year ended 1 October 2024
Directors
Amanda Denton
Roger Denton
Company Number
8715900 (England and Wales)
Registered Office
SEPTEMBER HALL FARM BROOKS ROAD
RAUNDS
WELLINGBOROUGH
NORTHAMPTONSHIRE
NN9 6NS
Roger & Amanda Denton Ltd
Statement of financial position
as at 1 October 2024
Tangible assets
387,051
501,350
Inventories
522,719
508,904
Debtors
4,371,245
3,488,928
Cash at bank and in hand
318,766
134,063
Creditors: amounts falling due within one year
(157,918)
(98,872)
Net current assets
5,054,812
4,033,023
Net assets
5,441,963
4,534,473
Called up share capital
300
300
Profit and loss account
5,441,663
4,534,173
Shareholders' funds
5,441,963
4,534,473
For the year ending 1 October 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 25 June 2025 and were signed on its behalf by
Roger Denton
Director
Company Registration No. 8715900
Roger & Amanda Denton Ltd
Notes to the Accounts
for the year ended 1 October 2024
Roger & Amanda Denton Ltd is a private company, limited by shares, registered in England and Wales, registration number 8715900. The registered office is SEPTEMBER HALL FARM BROOKS ROAD, RAUNDS, WELLINGBOROUGH, NORTHAMPTONSHIRE, NN9 6NS.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The financial statements have been prepared in accordance with FRS 102 Section 1A Small Entities- the Financial Reporting Standard applicable in the UK, the Companies Act 2006, and under the historical cost accounting rules.
The accounts are presented in £ sterling.
Turnover is the total amount receivable by the company for goods supplied and services provided, excluding VAT and trade discounts.
The charge for taxation is based on the profit for the year and takes into account a full provision for taxation deferred because of timing differences between the treatment of certain items for taxation and accounting purposes.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% per annum
Motor vehicles
25% reducing Balance
Computer equipment
33% per annum
Stock is valued at the lower of cost and net realisable value, after making due allowances for slow moving and obsolete items.
Roger & Amanda Denton Ltd
Notes to the Accounts
for the year ended 1 October 2024
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Total
Cost or valuation
At cost
At cost
At 2 October 2023
856,205
-
856,205
Additions
1,547
77,500
79,047
Disposals
(3,950)
-
(3,950)
At 1 October 2024
853,802
77,500
931,302
At 2 October 2023
354,855
-
354,855
Charge for the year
171,601
19,375
190,976
On disposals
(1,580)
-
(1,580)
At 1 October 2024
524,876
19,375
544,251
At 1 October 2024
328,926
58,125
387,051
At 1 October 2023
501,350
-
501,350
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Investments
Other investments
Valuation at 2 October 2023
100
Valuation at 1 October 2024
100
DCD Design Limited: 200 Ordinary Shares at cost. The company owns 50% of the issued ordinary shares.
Seedlings Properties Limited: 40 A Ordinary Shares at cost. The company owns 40% of the issued ordinary shares.
HJD Plant Solutions Limited: 100 Ordinary Shares at cost. The company owns 100% of the shares
Amounts falling due within one year
Trade debtors
3,866,843
3,372,019
Accrued income and prepayments
621
96,995
Other debtors
378,326
9,960
Amounts falling due after more than one year
Roger & Amanda Denton Ltd
Notes to the Accounts
for the year ended 1 October 2024
7
Creditors: amounts falling due within one year
2024
2023
Trade creditors
43,082
9,913
Taxes and social security
(47)
-
Other creditors
105,385
69,685
Loans from directors
7,748
16,274
Allotted, called up and fully paid:
200 Ordinary shares of £1 each
200
200
200 Ordinary Shares of £0.50 each
100
100
Brought
Forward
Advance/
credit
Repaid
Carried
Forward
Loan to directors @ HMRC rate of 2.5%
-
358,696
-
358,696
Loan repaid in full November 2024
10
Transactions with related parties
Roger & Amanda Denton Ltd own 100% shares and receives dividends from HJD Plant Solutions Ltd Assets owned by the company are used by HJD Plant Solutions Ltd for the purpose of equipment hire income
The directors are this company's controlling related parties by virtue of their office and their interest in the shares of the company.
12
Average number of employees
During the year the average number of employees was 3 (2023: 3).