Denroyd Farm Weddings Limited - Filleted accounts

Registered number

11328247

Denroyd Farm Weddings Limited

Filleted Accounts

31 March 2025

Denroyd Farm Weddings Limited
Registered number:		11328247
Balance Sheet
as at 31 March 2025

Notes			2025		2024

Fixed assets
Tangible assets	3		4,357		5,636

Current assets
Debtors	4	1,600		9,113
Cash at bank and in hand		41,835		59,383
		43,435		68,496

Creditors: amounts falling due within one year	5	(26,897)		(28,248)

Net current assets			16,538		40,248

Total assets less current liabilities			20,895		45,884


Provisions for liabilities			(828)		(1,409)


Net assets			20,067		44,475

Capital and reserves
Called up share capital			100		100
Profit and loss account			19,967		44,375

Shareholders' funds			20,067		44,475

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their 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 Weddings 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:

	Fixtures, fittings, and computer equipment			25% and 33% reducing balance

	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.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					0		0


3	Tangible fixed assets
								Plant and machinery etc

	Cost
	At 1 April 2024							12,039
	Additions							237
	At 31 March 2025							12,276

	Depreciation
	At 1 April 2024							6,403
	Charge for the year							1,516
	At 31 March 2025							7,919

	Net book value
	At 31 March 2025							4,357
	At 31 March 2024							5,636


4	Debtors					2025		2024


	Other debtors					1,600		9,113


5	Creditors: amounts falling due within one year					2025		2024


	Taxation and social security costs					317		8,450
	Other creditors					26,580		19,798
						26,897		28,248


6	Loans to directors
	Description and conditions	B/fwd	Paid		Repaid		C/fwd

	R J Hanson	2,000		-		(2,000)		-

		2,000		-		(2,000)		-


7	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: £19,319 2024: £18,095 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 directors: Loan balance: £(41) (2024:£1,902) The loan is interest free, unsecured and repayable on demand.


8	Controlling party

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


9	Other information

	Denroyd Farm Weddings 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