Company Registration number:
Dent Logistics Properties Limited
Financial Statements
for the
Year Ended 28 February 2025
Dent Logistics Properties Limited
Contents
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Balance sheet |
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Notes to the financial statements |
Dent Logistics Properties Limited
Balance Sheet as at 28 February 2025
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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 |
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Cash at bank and in hand |
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Creditors: Amounts falling due within one year |
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Net current assets |
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Total assets less current liabilities |
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Creditors: Amounts falling due after more than one year |
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Net assets |
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Capital and reserves |
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Called up share capital |
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Retained earnings |
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Shareholders' funds |
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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:
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The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. |
Company registration number: 09257903
Approved and authorised by the
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Dent Logistics Properties Limited
Notes to the financial statements for the Year Ended 28 February 2025
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GENERAL INFORMATION |
The company is a private company limited by share capital, incorporated in England and Wales.
The address of its registered office is:
These financial statements were authorised for issue by the
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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)
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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:
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Asset class |
Depreciation method and rate |
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Land and buildings |
No charge |
Dent Logistics Properties Limited
Notes to the financial statements for the Year Ended 28 February 2025 (continued)
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ACCOUNTING POLICIES (continued) |
Financial instruments
Classification
Recognition and measurement
Impairment
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.
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STAFF NUMBERS |
The average number of persons employed by the company (including the director) during the year, was
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TANGIBLE ASSETS |
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Land and buildings |
Total |
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Cost or valuation |
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At 1 March 2024 |
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At 28 February 2025 |
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Depreciation |
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Carrying amount |
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At 28 February 2025 |
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At 29 February 2024 |
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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)
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DEBTORS |
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Current |
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2024 |
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Amounts owed by related parties |
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Prepayments |
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Other debtors |
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CREDITORS |
Creditors: amounts falling due within one year
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2024 |
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Due within one year |
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Taxation and social security |
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Accruals and deferred income |
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Creditors: amounts falling due after more than one year
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2025 |
2024 |
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Due after one year |
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Loans and borrowings |
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