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REGISTERED NUMBER: 03191563 (England and Wales)















Report of the Directors and

Financial Statements for the Year Ended 31 March 2025

for

Dengensha Europe Limited

Dengensha Europe Limited (Registered number: 03191563)






Contents of the Financial Statements
for the Year Ended 31 March 2025




Page

Company Information 1

Report of the Directors 2

Report of the Independent Auditor 4

Income Statement 8

Statement of Financial Position 9

Statement of Changes in Equity 10

Notes to the Financial Statements 11


Dengensha Europe Limited

Company Information
for the Year Ended 31 March 2025







DIRECTORS: H Kumaki
J S Mason
K Yamashita
T Sakurada



SECRETARY: J S Mason



REGISTERED OFFICE: Unit 8 Birchbrook Industrial Park
Birchbrook Lane
Shenstone
Staffordshire
WS14 0DJ



REGISTERED NUMBER: 03191563 (England and Wales)



SENIOR STATUTORY
AUDITOR:
Andrew Groucott



AUDITOR: Groucott Moor Limited
Lombard House
Cross Keys
Lichfield
Staffordshire
WS13 6DN

Dengensha Europe Limited (Registered number: 03191563)

Report of the Directors
for the Year Ended 31 March 2025

The directors present their report with the financial statements of the company for the year ended 31 March 2025.

PRINCIPAL ACTIVITY
The principal activity of the company in the year under review was that of installation of industrial machinery and equipment.

DIRECTORS
The directors shown below have held office during the whole of the period from 1 April 2024 to 31 March 2025.

H Kumaki
J S Mason
K Yamashita
T Sakurada

STATEMENT OF DIRECTORS' RESPONSIBILITIES
The directors are responsible for preparing the Report of the Directors and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:

-select suitable accounting policies and then apply them consistently;
-make judgements and accounting estimates that are reasonable and prudent;
-prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS
So far as the directors are aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the company's auditor is unaware, and each director has taken all the steps that he ought to have taken as a director in order to make himself aware of any relevant audit information and to establish that the company's auditor is aware of that information.

AUDITOR
The auditor, Groucott Moor Limited, will be proposed for re-appointment at the forthcoming Annual General Meeting.


Dengensha Europe Limited (Registered number: 03191563)

Report of the Directors
for the Year Ended 31 March 2025

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:





J Aulton - Director


23 July 2025

Report of the Independent Auditor to the Members of
Dengensha Europe Limited

Opinion
I have audited the financial statements of Dengensha Europe Limited (the 'company') for the year ended 31 March 2025 which comprise the Income Statement, Statement of Financial Position, Statement of Changes in Equity and Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In my opinion the financial statements:
-give a true and fair view of the state of the company's affairs as at 31 March 2025 and of its profit for the year then ended;
-have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
-have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion
I conducted my audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. My responsibilities under those standards are further described in the Auditor responsibilities for the audit of the financial statements section of my report. I am independent of the company in accordance with the ethical requirements that are relevant to my audit of the financial statements in the UK, including the FRC's Ethical Standard, and I have fulfilled my other ethical responsibilities in accordance with these requirements. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion.

Conclusions relating to going concern
In auditing the financial statements, I have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work I have performed, I have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

My responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information
The directors are responsible for the other information. The other information comprises the information in the Report of the Directors, but does not include the financial statements and my Report of the Auditor thereon.

My opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in my report, I do not express any form of assurance conclusion thereon.

In connection with my audit of the financial statements, my responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or my knowledge obtained in the audit or otherwise appears to be materially misstated. If I identify such material inconsistencies or apparent material misstatements, I am required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work I have performed, I conclude that there is a material misstatement of this other information, I am required to report that fact. I have nothing to report in this regard.

Report of the Independent Auditor to the Members of
Dengensha Europe Limited


Opinions on other matters prescribed by the Companies Act 2006
In my opinion, based on the work undertaken in the course of the audit:
- the information given in the Report of the Directors for the financial year for which the financial statements are prepared is consistent with the financial statements; and
- the Report of the Directors has been prepared in accordance with applicable legal requirements.

Matters on which I am required to report by exception
In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, I have not identified material misstatements in the Report of the Directors.

I have nothing to report in respect of the following matters where the Companies Act 2006 requires me to report to you if, in my opinion:
- adequate accounting records have not been kept, or returns adequate for my audit have not been received from branches not visited by me; or
- the financial statements are not in agreement with the accounting records and returns; or
- certain disclosures of directors' remuneration specified by law are not made; or
- I have not received all the information and explanations I require for my audit; or
- the directors were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemption from the requirement to prepare a Strategic Report or in preparing the Report of the Directors.

Responsibilities of directors
As explained more fully in the Statement of Directors' Responsibilities set out on page two, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Report of the Independent Auditor to the Members of
Dengensha Europe Limited


Auditor's responsibilities for the audit of the financial statements
My objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Auditor that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Identifying and assessing potential risks related to irregularities

In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, we considered the following:

- results of our enquiries of management about their own identification and assessment of the risks and irregularities
- any matters we identified having obtained an understanding of the company policies and procedures relating to identifying, evaluating and complying with laws and regulations and whether they are aware of any instances of non-compliance
- detecting and responding to the risks of fraud and whether they have knowledge of any actual, suspected or alleged fraud
- the internal controls set up to mitigate risks of fraud or non-compliance with laws and regulations
- the matters discussed among the audit engagement team regarding how and where fraud might occur in the financial statements and any potential indicators of fraud.
- obtaining an understanding of the legal and regulatory framework that the company operates in, focusing on those laws and regulations that had a direct effect on the financial statements, including UK Companies Act 2006, pensions and tax legislation
- provisions of other laws and regulations that do not have a direct effect on the financial statements but compliance with which may be fundamental to the company's ability to operate or to avoid material penalty.

As a result of performing the above, we did not identify any key audit matters related to the potential risk of fraud or non-compliance with laws and regulations.

Audit response to risks identified

Our procedures to respond to risks identified included the following:

- reviewing the financial statement disclosures and testing to supporting documentation to assess compliance with provisions of relevant laws and regulations described as having a direct effect on the financial statements
- enquiring of management concerning actual and potential legal action and claims
- carrying out analytical procedures to identify any unusual or unexpected relationships that may indicate risks of material misstatement due to fraud
- in addressing the risk of fraud through management override of controls, testing the appropriateness of journal entries and other adjustments; assessing whether the judgements made in making accounting estimates are indicative of a potential bias; and evaluating the business rationale of any significant transactions that are unusual or outside the normal course of business.
- considering performance targets and their influence on efforts made by management to manage earnings

We also communicated relevant identified laws and regulations and potential fraud risks to all engagement team members and remained alert to any indications of fraud or non-compliance with laws and regulations throughout the audit.


Report of the Independent Auditor to the Members of
Dengensha Europe Limited

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of my responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of my Report of the Auditor.

Use of my report
This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. My audit work has been undertaken so that I might state to the company's members those matters I am required to state to them in a Report of the Auditor and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the company and the company's members as a body, for my audit work, for this report, or for the opinions I have formed.




Andrew Groucott (Senior Statutory Auditor)
for and on behalf of Groucott Moor Limited
Lombard House
Cross Keys
Lichfield
Staffordshire
WS13 6DN

23 July 2025

Dengensha Europe Limited (Registered number: 03191563)

Income Statement
for the Year Ended 31 March 2025

31.3.25 31.3.24
Notes £    £   

TURNOVER 3,167,252 2,096,459

Cost of sales 1,851,255 1,297,302
GROSS PROFIT 1,315,997 799,157

Administrative expenses 1,096,123 954,453
219,874 (155,296 )

Other operating income 28,392 51,460
OPERATING PROFIT/(LOSS) 4 248,266 (103,836 )

Interest receivable and similar income 10,860 6,885
259,126 (96,951 )

Interest payable and similar expenses 3,188 194
PROFIT/(LOSS) BEFORE TAXATION 255,938 (97,145 )

Tax on profit/(loss) 5 18,745 -
PROFIT/(LOSS) FOR THE
FINANCIAL YEAR

237,193

(97,145

)

Dengensha Europe Limited (Registered number: 03191563)

Statement of Financial Position
31 March 2025

31.3.25 31.3.24
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 6 53,071 40,165
Investments 7 103,537 122,209
156,608 162,374

CURRENT ASSETS
Stocks 8 242,878 244,952
Debtors 9 609,478 293,873
Cash at bank and in hand 854,207 789,391
1,706,563 1,328,216
CREDITORS
Amounts falling due within one year 10 544,034 229,836
NET CURRENT ASSETS 1,162,529 1,098,380
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,319,137

1,260,754

CREDITORS
Amounts falling due after more than one
year

11

(30,490

)

(12,969

)

PROVISIONS FOR LIABILITIES 13 (3,669 ) -
NET ASSETS 1,284,978 1,247,785

CAPITAL AND RESERVES
Called up share capital 14 501,000 501,000
Retained earnings 783,978 746,785
SHAREHOLDERS' FUNDS 1,284,978 1,247,785

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 23 July 2025 and were signed on its behalf by:




J Aulton - Director


Dengensha Europe Limited (Registered number: 03191563)

Statement of Changes in Equity
for the Year Ended 31 March 2025

Called up
share Retained Total
capital earnings equity
£    £    £   
Balance at 1 April 2023 501,000 843,930 1,344,930

Changes in equity
Total comprehensive income - (97,145 ) (97,145 )
Balance at 31 March 2024 501,000 746,785 1,247,785

Changes in equity
Dividends - (200,000 ) (200,000 )
Total comprehensive income - 237,193 237,193
Balance at 31 March 2025 501,000 783,978 1,284,978

Dengensha Europe Limited (Registered number: 03191563)

Notes to the Financial Statements
for the Year Ended 31 March 2025

1. STATUTORY INFORMATION

Dengensha Europe Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Significant judgements and estimates
The preparation of the financial statements in conformity with generally accounting principles requires the Directors to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results in the future could differ from those estimates. Management considers that certain accounting assumptions relating to taxation and provisions are its critical accounting policies.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 20% on cost
Fixtures and fittings - 33% on cost
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.


Dengensha Europe Limited (Registered number: 03191563)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

2. ACCOUNTING POLICIES - continued
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern and coronavirus
The coronavirus pandemic has significantly disrupted individuals' personal life and business economic prospects worldwide. The UK entered lockdown in March 2020 and again in November 2020 and some restrictions remain in place.

The company was quick to react and adapt, implementing remote working and ensured that the business continued to serve customers and acted responsibly with suppliers and employees. The parent company continues to fully support Dengensha Europe Limited.

The company has continued to prepare the accounts on a going concern basis and deem this appropriate. The directors do not consider that a material uncertainty about the going concern status currently exists. In making this assessment they have considered the likely trading conditions for the next year from the date of the approval of these accounts.

Dengensha Europe Limited (Registered number: 03191563)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2024 - 9 ) .

4. OPERATING PROFIT/(LOSS)

The operating profit (2024 - operating loss) is stated after charging:

31.3.25 31.3.24
£    £   
Depreciation - owned assets 6,782 9,773

5. TAXATION

Analysis of the tax charge
The tax charge on the profit for the year was as follows:
31.3.25 31.3.24
£    £   
Current tax:
UK corporation tax 15,076 -

Deferred tax 3,669 -
Tax on profit/(loss) 18,745 -

6. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 April 2024 51,992 43,913 102,562 93,167 291,634
Additions - - 43,175 - 43,175
Disposals - (37,608 ) (39,229 ) - (76,837 )
At 31 March 2025 51,992 6,305 106,508 93,167 257,972
DEPRECIATION
At 1 April 2024 48,792 43,913 66,943 91,821 251,469
Charge for year 1,600 - 20,341 1,346 23,287
Eliminated on disposal - (37,608 ) (32,247 ) - (69,855 )
At 31 March 2025 50,392 6,305 55,037 93,167 204,901
NET BOOK VALUE
At 31 March 2025 1,600 - 51,471 - 53,071
At 31 March 2024 3,200 - 35,619 1,346 40,165

Dengensha Europe Limited (Registered number: 03191563)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

6. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 April 2024 22,843
Additions 43,175
At 31 March 2025 66,018
DEPRECIATION
At 1 April 2024 5,711
Charge for year 16,505
At 31 March 2025 22,216
NET BOOK VALUE
At 31 March 2025 43,802
At 31 March 2024 17,132

7. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST OR VALUATION
At 1 April 2024 122,209
Revaluations (18,672 )
At 31 March 2025 103,537
NET BOOK VALUE
At 31 March 2025 103,537
At 31 March 2024 122,209

Dengensha Europe Limited (Registered number: 03191563)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

7. FIXED ASSET INVESTMENTS - continued

Cost or valuation at 31 March 2025 is represented by:

Shares in
group
undertakings
£   
Valuation in 2022 (3,363 )
Valuation in 2023 6,575
Valuation in 2024 11,022
Valuation in 2025 (18,672 )
Cost 107,975
103,537

Investment includes 1 share of €125,000 in Dengensha Europe GmbH.

8. STOCKS
31.3.25 31.3.24
£    £   
Stocks 242,878 244,952

9. DEBTORS
31.3.25 31.3.24
£    £   
Amounts falling due within one year:
Trade debtors 493,804 137,556
Other debtors 22,729 63,372
516,533 200,928

Amounts falling due after more than one year:
Other debtors 92,945 92,945

Aggregate amounts 609,478 293,873

10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Hire purchase contracts (see note 12) 6,735 4,447
Trade creditors 32,702 57,934
Taxation and social security 64,889 16,438
Other creditors 439,708 151,017
544,034 229,836

Dengensha Europe Limited (Registered number: 03191563)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

11. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
31.3.25 31.3.24
£    £   
Hire purchase contracts (see note 12) 30,490 12,969

12. LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase contracts
31.3.25 31.3.24
£    £   
Net obligations repayable:
Within one year 6,735 4,447
Between one and five years 30,490 12,969
37,225 17,416

Non-cancellable operating leases
31.3.25 31.3.24
£    £   
Between one and five years 29,996 29,996

13. PROVISIONS FOR LIABILITIES
31.3.25 31.3.24
£    £   
Deferred tax 3,669 -

Deferred
tax
£   
Provided during year 3,669
Balance at 31 March 2025 3,669

14. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.25 31.3.24
value: £    £   
501,000 Ordinary £1 501,000 501,000

Dengensha Europe Limited (Registered number: 03191563)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

15. ULTIMATE CONTROLLING PARTY

The parent company and ultimate holding company of Dengensha Europe Limited is Dengensha TOA Co. Ltd and its registered office is 1-23-1 Masugata, Tama-ku, Kawasaki-shi. Kanagawa, Japan.

Dengensha Europe Limited is part of the Dengensha TOA Co. Group, the group accounts are availible at 1-23-1 Masugata, Tama-ku, Kanagawa, Japan. The Dengensha TOA Co. Group is both the smallest and largest group into which the entity is consolidated.