Denton's Catering Equipment Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 00985941 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31st December 2024

for

DENTON'S CATERING EQUIPMENT LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

P G Nunn

Mrs A J Evans

D W Evans

REGISTERED OFFICE:

2-4 Clapham High Street

Clapham

London

SW4 7UT

REGISTERED NUMBER:

00985941 (England and Wales)

ACCOUNTANTS:

TC Group

Office: Croydon - TC SWP

3rd Floor, Suffolk House

George Street

Croydon

CR0 0YN

FIXED ASSETS

Tangible assets

4

137,626

178,452

CURRENT ASSETS

Stocks

285,603

263,704

Debtors

5

1,450,274

1,710,570

Cash at bank and in hand

857,876

580,558

2,593,753

2,554,832

CREDITORS

Amounts falling due within one year

6

879,277

967,140

NET CURRENT ASSETS

1,714,476

1,587,692

TOTAL ASSETS LESS CURRENT LIABILITIES

1,852,102

1,766,144

PROVISIONS FOR LIABILITIES

22,122

31,297

NET ASSETS

1,829,980

1,734,847

CAPITAL AND RESERVES

Called up share capital

70

Capital redemption reserve

30

Retained earnings

1,829,880

1,734,747

SHAREHOLDERS' FUNDS

1,829,980

1,734,847

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30th September 2025 and were signed on its behalf by:

P G Nunn - Director

1.	STATUTORY INFORMATION

Denton's Catering Equipment 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.

The company continues to trade profitability and the directors monitor cash flow on a regular basis and believe that the business has sufficient resources for the foreseeable future. As a result, the going concern basis of accounting has been adopted.

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.

Improvements to property

-

at varying rates on cost

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

33% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

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

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

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 20 (2023 - 19 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

£

COST

At 1st January 2024

105,031

49,566

55,977

Additions

-

At 31st December 2024

105,031

49,566

55,977

DEPRECIATION

At 1st January 2024

54,735

48,902

54,772

Charge for year

3,593

166

301

At 31st December 2024

58,328

49,068

55,073

NET BOOK VALUE

At 31st December 2024

46,703

498

904

At 31st December 2023

50,296

664

1,205

Motor

Computer

vehicles

equipment

Totals

£

COST

At 1st January 2024

167,332

245,701

623,607

Additions

-

3,771

At 31st December 2024

167,332

249,472

627,378

DEPRECIATION

At 1st January 2024

57,214

229,532

445,155

Charge for year

36,339

4,198

44,597

At 31st December 2024

93,553

233,730

489,752

NET BOOK VALUE

At 31st December 2024

73,779

15,742

137,626

At 31st December 2023

110,118

16,169

178,452

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

Trade debtors

1,375,838

1,658,476

Amounts owed by group undertakings

65,202

48,063

Directors' current accounts

11

4,031

Prepayments

9,223

-

1,450,274

1,710,570

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

Trade creditors

472,692

493,683

Tax

43,740

10,422

Social security and other taxes

22,991

45,659

VAT

85,880

111,578

Other creditors

29,777

182

Directors' current accounts

1,263

330

Accruals and deferred income

222,934

305,286

879,277

967,140

7.	OTHER FINANCIAL COMMITMENTS

At the year end, in addition to the liabilities included on the balance sheet, the company also had total financial commitments amounting to £100,445 (2023 - £74,146)