REGISTERED NUMBER: 07104839 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

I M Denton Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr I M Denton

SECRETARY:

Mrs L Denton

REGISTERED OFFICE:

18 St Christopher's Way

Pride Park

Derby

DE24 8JY

REGISTERED NUMBER:

07104839 (England and Wales)

ACCOUNTANTS:

Franklins

18 St Christopher's Way

Pride Park

Derby

Derbyshire

DE24 8JY

CURRENT ASSETS

Debtors

5

440,443

341,795

Cash at bank

47,543

59,576

487,986

401,371

CREDITORS

Amounts falling due within one year

6

47,592

1,149

NET CURRENT ASSETS

440,394

400,222

TOTAL ASSETS LESS CURRENT LIABILITIES

440,394

400,222

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

440,294

400,122

SHAREHOLDERS' FUNDS

440,394

400,222

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 4 September 2025 and were signed by:

Mr I M Denton - Director

1.	STATUTORY INFORMATION

I M Denton 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.

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.

Turnover

Turnover represents the company's share of the profits of the partnership.

Goodwill

Purchased goodwill is amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives as follows:

Goodwill - ten years

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

399,336

AMORTISATION

At 1 April 2024

and 31 March 2025

399,336

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

Goodwill arose on the purchase of the company's share in the partnership.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Due from partnership

350,673

235,713

Other debtors

3,000

7,101

Directors' current accounts

86,770

98,981

440,443

341,795

Other than as stated under directors loan account above, none of the above amounts related to amounts due from the director or shareholder of the company either directly or indirectly.

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Tax

46,644

-

Social security and other taxes

-

15

Accruals and deferred income

948

1,134

47,592

1,149

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid

Number:

Class:

Nominal

2025

2024

value:

£

£

51

Ordinary A

£1

51

51

41

Ordinary B

£1

41

41

4

Ordinary C

£1

4

4

4

Ordinary D

£1

4

4

100

100

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

2025

2024

£

£

Mr I M Denton

Balance outstanding at start of year

98,981

72,122

Amounts advanced

112,270

139,495

Amounts repaid

(124,481

)

(112,636

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

86,770

98,981

The director's loan account was repaid within nine months of the year end. Interest was charged on the overdrawn director's loan account at HM Revenue & Customs official rate of interest during the year being 2.25% per annum.