Denton Reserve (Land) Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 12967201

		31 December 2024		31 December 2023
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		190,709		12,889,806

			190,709		12,889,806
CURRENT ASSETS
Stocks	5	151,396		120,353
Debtors	6	225,114		138,325
Cash at bank and in hand		59,596		7,199

		436,106		265,877
Creditors: Amounts Falling Due Within One Year	7	(54,236 )		(16,065 )

NET CURRENT ASSETS (LIABILITIES)			381,870		249,812

TOTAL ASSETS LESS CURRENT LIABILITIES			572,579		13,139,618

Creditors: Amounts Falling Due After More Than One Year	8		(241,068 )		(12,426,230 )

NET ASSETS			331,511		713,388

CAPITAL AND RESERVES
Called up share capital	9		3,000,001		3,000,001
Profit and Loss Account			(2,668,490 )		(2,286,613 )

SHAREHOLDERS' FUNDS			331,511		713,388

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Denton Reserve (Land) Limited

Balance Sheet (continued)

As At 31 December 2024

For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr C A Thompson

Director

30/09/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Denton Reserve (Land) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12967201 . The registered office is Home Farm, Denton, Ilkley, England, LS29 0HF.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	0%
Leasehold	0%
Plant & Machinery	15%
Motor Vehicles	25%
Tools & Equipment	15%
Computer Equipment	15%

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 8 (2023: 3)

4. Tangible Assets

	Land & Property
	Freehold	Leasehold	Plant & Machinery	Motor Vehicles
	£	£	£	£
Cost
As at 1 January 2024	13,029,000	-	79,802	25,573
Additions	-	6,700	20,328	49,830
Disposals	(13,029,000 )	-	-	-

As at 31 December 2024	-	6,700	100,130	75,403

Depreciation
As at 1 January 2024	308,801	-	13,759	1,066

...CONTINUED

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Denton Reserve (Land) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

Provided during the period	-	-	17,274	7,434
Disposals	(308,801 )	-	-	-

As at 31 December 2024	-	-	31,033	8,500

Net Book Value
As at 31 December 2024	-	6,700	69,097	66,903

As at 1 January 2024	12,720,199	-	66,043	24,507


	Tools & Equipment	Computer Equipment	Total
	£	£	£
Cost
As at 1 January 2024	253,993	-	13,388,368
Additions	70,385	1,625	148,868
Disposals	(253,993 )	-	(13,282,993 )

As at 31 December 2024	70,385	1,625	254,243

Depreciation
As at 1 January 2024	174,936	-	498,562
Provided during the period	23,459	542	48,709
Disposals	(174,936 )	-	(483,737 )

As at 31 December 2024	23,459	542	63,534

Net Book Value
As at 31 December 2024	46,926	1,083	190,709

As at 1 January 2024	79,057	-	12,889,806

5. Stocks

	31 December 2024	31 December 2023
	£	£
Farm Stock	151,396	120,353

6. Debtors

	31 December 2024	31 December 2023
	£	£
Due within one year
Trade debtors	1,786	1,752
Other debtors	88,815	54,386

	90,601	56,138
Due after more than one year
Amounts owed by group undertakings	134,513	82,187

	225,114	138,325

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Denton Reserve (Land) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

7. Creditors: Amounts Falling Due Within One Year

	31 December 2024	31 December 2023
	£	£
Trade creditors	43,953	1,587
Amounts owed to participating interests	(5,000 )	-
Other creditors	15,283	14,100
Taxation and social security	-	378

	54,236	16,065

8. Creditors: Amounts Falling Due After More Than One Year

	31 December 2024	31 December 2023
	£	£
Amounts owed to group undertakings	241,068	12,426,230

9. Share Capital

	31 December 2024	31 December 2023
	£	£
Allotted, Called up and fully paid	3,000,001	3,000,001

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