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Company Registration number: 09257903

Dent Logistics Properties Limited

Annual Report and Unaudited
Financial Statements


for the Year Ended 28 February 2025

 

Dent Logistics Properties Limited

Contents

Pages

Balance sheet

1 to 2

Notes to the financial statements

3 to 6

 

Dent Logistics Properties Limited

Balance Sheet as at 28 February 2025

Note

2025
£

2024
£

Fixed assets

 

Tangible assets

4

720,000

720,000

Current assets

 

Debtors

5

214,446

214,430

Cash at bank and in hand

 

5,202

4,143

 

219,648

218,573

Creditors: Amounts falling due within one year

6

(1,995)

(1,547)

Net current assets

 

217,653

217,026

Total assets less current liabilities

 

937,653

937,026

Creditors: Amounts falling due after more than one year

6

(745,000)

(745,000)

Net assets

 

192,653

192,026

Capital and reserves

 

Called up share capital

100

100

Retained earnings

192,553

191,926

Shareholders' funds

 

192,653

192,026

 

Dent Logistics Properties Limited

Balance Sheet as at 28 February 2025 (continued)

For the financial year ending 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
 

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Company registration number: 09257903

Approved and authorised by the director on 24 June 2025
 

.........................................
Mrs F A Cannon
Director

 

Dent Logistics Properties Limited

Notes to the financial statements for the Year Ended 28 February 2025

1

GENERAL INFORMATION

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Barbary Plains
Edenhall
Penrith
CA11 8SR

These financial statements were authorised for issue by the director on 24 June 2025.

2

ACCOUNTING POLICIES

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 have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

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.

The financial statements are prepared in sterling, which is the functional currency of the entity. Monetary amounts in these financial statements are rounded to the nearest £.

Going concern

The financial statements have been prepared on a going concern basis.

 

Dent Logistics Properties Limited

Notes to the financial statements for the Year Ended 28 February 2025 (continued)

2

ACCOUNTING POLICIES (continued)

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Actual results may differ from these estimates.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

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 corporation 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.

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

Land and buildings

No charge

 

Dent Logistics Properties Limited

Notes to the financial statements for the Year Ended 28 February 2025 (continued)

2

ACCOUNTING POLICIES (continued)

Financial instruments

Classification
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.
 Recognition and measurement
Basic financial instruments are initially recognised at the transaction price.
 Impairment
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

3

STAFF NUMBERS

The average number of persons employed by the company (including the director) during the year, was 0 (2024 - 0).

4

TANGIBLE ASSETS

Land and buildings
£

Total
£

Cost or valuation

At 1 March 2024

720,000

720,000

At 28 February 2025

720,000

720,000

Depreciation

Carrying amount

At 28 February 2025

720,000

720,000

At 29 February 2024

720,000

720,000

Included within the net book value of land and buildings above is £720,000 (2024 - £720,000) in respect of freehold land and buildings.
 

 

Dent Logistics Properties Limited

Notes to the financial statements for the Year Ended 28 February 2025 (continued)

5

DEBTORS

Current

Note

2025
£

2024
£

Amounts owed by related parties

214,100

214,113

Prepayments

 

246

217

Other debtors

 

100

100

   

214,446

214,430

6

CREDITORS

Creditors: amounts falling due within one year

2025
£

2024
£

Due within one year

Taxation and social security

1,085

719

Accruals and deferred income

910

828

1,995

1,547

Creditors: amounts falling due after more than one year

2025
£

2024
£

Due after one year

Loans and borrowings

745,000

745,000