Company No: 14658201 (England and Wales)

Contents

• Statement of Financial Position
• Notes to the Financial Statements

	Note	28.03.2025		31.03.2024
		£		£
Fixed assets
Intangible assets	3	774,280		0
Tangible assets	4	2,633,820		2,065,964
		3,408,100		2,065,964
Current assets
Stocks	5	82,423		0
Debtors	6	1,490,663		37,589
Cash at bank and in hand		739,636		164,689
		2,312,722		202,278
Creditors: amounts falling due within one year	7	( 4,037,498)		( 2,315,491)
Net current liabilities		(1,724,776)		(2,113,213)
Total assets less current liabilities		1,683,324		(47,249)
Creditors: amounts falling due after more than one year	8	( 127,266)		0
Net assets/(liabilities)		1,556,058		( 47,249)
Capital and reserves
Called-up share capital		150		150
Profit and loss account		1,555,908		( 47,399 )
Total shareholders' funds/(deficit)		1,556,058		( 47,249)

For the financial period ending 28 March 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial period in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Income Statement has not been delivered.

The financial statements of Denton Bros Limited (registered number: 14658201) were approved and authorised for issue by the Board of Directors. They were signed on its behalf by:

P Matthews Director

22 September 2025

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period and to the preceding financial period, unless otherwise stated.

General information and basis of accounting

Denton Bros Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Unit 12/13 Segro Park Reef Street, Dagenham, RM9 6GQ, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Statement of Financial Position and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Goodwill

10 years straight line

Goodwill

Goodwill arises on business combination and represents any excess of consideration given over the fair value of the identifiable assets and liabilities acquired. Goodwill is initially recognised as an intangible asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight line basis over its useful economic life, which is 10 years.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Land and buildings	10 - 50 years straight line
Plant and machinery	5 years straight line
Vehicles	4 years straight line
Office equipment	3 years straight line
Computer equipment	3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Statement of Financial Position date. If there is objective evidence of impairment, an impairment loss is recognised in the Income Statement as described below.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Statement of Financial Position date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

2. Employees

	Period from 01.04.2024 to 28.03.2025		Period from 13.02.2023 to 31.03.2024
	Number		Number
Monthly average number of persons employed by the Company during the period, including directors	15		1

3. Intangible assets

	Goodwill		Total
	£		£
Cost
At 01 April 2024	0		0
Additions	860,311		860,311
At 28 March 2025	860,311		860,311
Accumulated amortisation
At 01 April 2024	0		0
Charge for the financial period	86,031		86,031
At 28 March 2025	86,031		86,031
Net book value
At 28 March 2025	774,280		774,280
At 31 March 2024	0		0

4. Tangible assets

	Land and buildings		Plant and machinery		Vehicles		Office equipment		Computer equipment		Total
	£		£		£		£		£		£
Cost
At 01 April 2024	2,012,985		0		94,022		0		0		2,107,007
Additions	520,445		21,566		216,999		270		461		759,741
Disposals	0		0		( 42,804)		0		0		( 42,804)
At 28 March 2025	2,533,430		21,566		268,217		270		461		2,823,944
Accumulated depreciation
At 01 April 2024	40,073		0		970		0		0		41,043
Charge for the financial period	92,220		4,151		55,312		0		73		151,756
Disposals	0		0		( 2,675)		0		0		( 2,675)
At 28 March 2025	132,293		4,151		53,607		0		73		190,124
Net book value
At 28 March 2025	2,401,137		17,415		214,610		270		388		2,633,820
At 31 March 2024	1,972,912		0		93,052		0		0		2,065,964

5. Stocks

	28.03.2025		31.03.2024
	£		£
Finished goods	82,423		0

There are no material differences between the replacement cost of stock and the Balance Sheet amounts.

6. Debtors

	28.03.2025		31.03.2024
	£		£
Trade debtors	1,422,805		0
Prepayments	58,753		1,131
Deferred tax asset	0		11,750
VAT recoverable	9,105		24,708
	1,490,663		37,589

7. Creditors: amounts falling due within one year

	28.03.2025		31.03.2024
	£		£
Trade creditors	1,060,516		20,510
Amounts owed to directors	2,566,316		2,265,522
Accruals	9,249		29,459
Taxation and social security	399,611		0
Other creditors	1,806		0
	4,037,498		2,315,491

8. Creditors: amounts falling due after more than one year

	28.03.2025		31.03.2024
	£		£
Deferred tax liability	127,266		0

There are no amounts included above in respect of which any security has been given by the small entity.

9. Deferred tax

	28.03.2025		31.03.2024
	£		£
At the beginning of financial period	11,750		0
(Charged)/credited to the Income Statement	( 139,016)		11,750
At the end of financial period	( 127,266)		11,750

10. Related party transactions

Transactions with the entity's directors

	28.03.2025		31.03.2024
	£		£
Loan from P Matthews (Director)	2,565,398		2,265,520
Loan from H Collyer (Director)	918		0

The above loans are included in creditors as due to directors. The amount will be repaid to the directors over a period of time. Interest is not being charged on the loan.