Denroyd Farm Events Limited - Filleted accounts

Registered number

09950769

Denroyd Farm Events Limited

Filleted Accounts

31 March 2025

Denroyd Farm Events Limited
Registered number:		09950769
Balance Sheet
as at 31 March 2025

Notes			2025		2024

Fixed assets
Tangible assets	3		18,398		15,176

Current assets
Stocks		500		500
Debtors	4	1,193		1,187
Cash at bank and in hand		43,237		44,254
		44,930		45,941

Creditors: amounts falling due within one year	5	(21,688)		(32,137)

Net current assets			23,242		13,804

Total assets less current liabilities			41,640		28,980


Provisions for liabilities			(2,658)		(3,373)


Net assets			38,982		25,607

Capital and reserves
Called up share capital			100		100
Profit and loss account			38,882		25,507

Shareholder's funds			38,982		25,607

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.


R Connolly
Director
Approved by the board on 20 November 2025

Denroyd Farm Events Limited
Notes to the Accounts
for the year ended 31 March 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Leasehold alterations		over 10 years
	Plant and machinery		25% reducing balance
	Fixtures, fittings, and computer equipment		25% reducing balance
	Motor vehicles		25% reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			3		3


3	Tangible fixed assets
		Leasehold alterations	Plant and machinery etc	Motor vehicles		Total

	Cost
	At 1 April 2024	-	35,725	10,000		45,725
	Additions	4,876	4,107	-		8,983
	Disposals	-	(4,135)	-		(4,135)
	At 31 March 2025	4,876	35,697	10,000		50,573

	Depreciation
	At 1 April 2024	-	29,924	625		30,549
	Charge for the year	488	2,344	2,344		5,176
	On disposals	-	(3,550)	-		(3,550)
	At 31 March 2025	488	28,718	2,969		32,175

	Net book value
	At 31 March 2025	4,388	6,979	7,031		18,398
	At 31 March 2024	-	5,801	9,375		15,176


4	Debtors			2025		2024


	Other debtors			1,193		1,187


5	Creditors: amounts falling due within one year			2025		2024


	Trade creditors			6,579		5,326
	Taxation and social security costs			9,592		7,603
	Other creditors			5,517		19,208
				21,688		32,137


6	Related party transactions

	During the year, the company entered into transactions with a company connected by common control. These transactions were made on an arm's length basis at market value. At the year end there was £(869) (2024 - £7,113) owed to (from) this company. Directors' Remuneration The aggregate remuneration of the directors during the year was: 2025: £2,400 2024: £11,496 Remuneration includes salaries, benefits in kind, pension contributions and other emoluments. Advances, Credits and Guarantees At the balance sheet date, the following amounts were due from/(to) the director: Loan balance: £(77) (2024:£(196)) The loan is interest free, unsecured and repayable on demand.


7	Controlling party

	R Connolly, who owns 100% of the issued share capital, is the controlling party of the company.


8	Other information

	Denroyd Farm Events Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Denroyd Farm
	Denby Lane
	Upper Denby
	Huddersfield
	HD8 8TZ