Registered number
SC471410
Denny Enterprises Int'l Ltd
Report and Financial Statements
31 March 2025

Denny Enterprises Int'l Ltd
Report and accounts
Contents
Page
Company information | 1
Directors' report | 2
Strategic report | 3
Independent auditor's report | 4
Income statement | 5
Statement of comprehensive income | 6
Statement of financial position | 7
Statement of changes in equity | 8
Statement of cash flows | 9
Notes to the financial statements | 10

Denny Enterprises Int'l Ltd
Company Information
Directors
Mahmood Saleem
Auditors
Ballantyne & Co , Statutory Auditor
Ballantyne & Co
Chartered Accountants & Registered Auditors
60 St. Enoch Square
Glasgow
G1 4AG
Registered office
Z1, Drybridge Park
Shewalton Road
Irvine
Ayrshire
KA11 5AL
Registered number
SC471410

Denny Enterprises Int'l Ltd
Registered number: | SC471410
Directors' Report
The directors present their report and financial statements for the year ended 31 March 2025.
Principal activities
The company's principal activity during the year continued to be ...
Directors
The following persons served as directors during the year:
| Mahmood Saleem
Directors' responsibilities

The directors are responsible for preparing the report and financial statements in accordance with applicable law and regulations.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (Financial Reporting Standard 102 and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:
● | select suitable accounting policies and then apply them consistently;
● | make judgements and estimates that are reasonable and prudent;
● | state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;
● | prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Disclosure of information to auditors

Each person who was a director at the time this report was approved confirms that:
● | so far as he is aware, there is no relevant audit information of which the company's auditor is unaware; and
● | he has taken all the steps that he ought to have taken as a director in order to make himself aware of any relevant audit information and to establish that the company's auditor is aware of that information.

This report was approved by the board on 26 September 2025 and signed on its behalf.
Mahmood Saleem
Director

Denny Enterprises Int'l Ltd
Strategic Report
Denny Enterprises International Ltd recorded turnover of £22.2m in 2025, up 3.9% from the prior year. Despite this growth, gross profit declined by 44% to £2.37m, reducing the margin to 10.7% (2024: 19.9%). Administrative expenses increased by 23% to £2.44m, eroding operating results. Other operating income of £0.17m provided limited relief, and net profit fell sharply to £0.05m from £1.70m in 2024. The balance sheet shows tangible assets of £0.88m, while current assets rose significantly, with inventories at £6.57m and receivables at £1.75m, reflecting higher working capital demands. Cash generation was weak, and interest costs, though modest at £28k, signal growing reliance on debt. Overall, the company remains revenue-stable but profit-constrained, with risks concentrated in cost pressures, liquidity management, and working capital. Actions are recommended to improve margins, rationalise expenses to protect future sustainability.
This report was approved by the board on 26 September 2025 and signed on its behalf.
Mahmood Saleem
Director

Denny Enterprises Int'l Ltd
Independent auditor's report
to the members of Denny Enterprises Int'l Ltd

Qualified opinion We have audited the financial statements of Denny Enterprises Int'l Ltd for the year ended 31 March 2025 which comprise the Profit and Loss Account, Statement of Comprehensive Income, Balance Sheet, Statement of Changes of Equity, Cash Flow Statement and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland". Basis for Qualified Opinion We were appointed as auditors of Denny Enterprise Int'l Limited for the first time for the financial year ended 31 March 2025. As the opening balances were unaudited, we were unable to obtain sufficient appropriate audit evidence regarding those balances. Consequently, we could not determine whether any adjustments might have been necessary in respect of the opening balances and the comparative information presented. In addition, we were appointed after the financial year-end and therefore did not observe the physical inventory count as at 31 March 2025. We were unable to satisfy ourselves by alternative means concerning the inventory quantities held at year-end. As a result, we were unable to obtain sufficient appropriate audit evidence regarding the inventory balance included in the financial statements as at 31 March 2025. We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Conclusions Relating to Going Concern In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the entity's ability to continue as a going concern for a period of at least 12 months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.
We have audited the financial statements of Denny Enterprises Int'l Ltd for the year ended 31 March 2025 which comprise the Profit and Loss Account, Statement of Comprehensive Income, Balance Sheet, Statement of Changes of Equity, Cash Flow Statement and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland". Basis for Qualified Opinion We were appointed as auditors of Denny Enterprise Int'l Limited for the first time for the financial year ended 31 March 2025. As the opening balances were unaudited, we were unable to obtain sufficient appropriate audit evidence regarding those balances. Consequently, we could not determine whether any adjustments might have been necessary in respect of the opening balances and the comparative information presented. In addition, we were appointed after the financial year-end and therefore did not observe the physical inventory count as at 31 March 2025. We were unable to satisfy ourselves by alternative means concerning the inventory quantities held at year-end. As a result, we were unable to obtain sufficient appropriate audit evidence regarding the inventory balance included in the financial statements as at 31 March 2025. We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Conclusions Relating to Going Concern In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the entity's ability to continue as a going concern for a period of at least 12 months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other Information The other information comprises the information included in the annual report, other than the financial statements and our auditor's report thereon. The directors are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard. Opinions on Other Matters Prescribed by the Companies Act 2006 In our opinion, based on the work undertaken in the course of the audit: • the information given in the Strategic Report and Directors' Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and • the Strategic Report and Directors' Report have been prepared in accordance with applicable legal requirements. Matters on Which We Are Required to Report by Exception In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report or the Directors' Report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion: • adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or • the financial statements are not in agreement with the accounting records or returns; or • certain disclosures of directors' remuneration specified by law are not made; or • we have not received all the information and explanations we require for our audit.
Responsibilities of Directors As explained more fully in the Directors' Responsibilities Statement set out on page 3, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.
Auditor's Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below: Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows: • the engagement partner ensured that the engagement team collectively had the appropriate competence, capabilities and knowledge of the Company to identify or recognise non-compliance with applicable laws and regulations; • we identified the laws and regulations applicable to the company through discussions with directors and other management and review of appropriate industry knowledge. Key laws and regulations we identified during the audit were the UK Companies Act 2006 and tax legislation, UK employment legislation and UK health and safety legislation; • we assessed the extent of compliance with the laws and regulations identified above by making enquiries of management; and • identified laws and regulations were communicated within the audit team regularly and the team remained alert to instances of non-compliance throughout the audit. We assessed the susceptibility of the Company’s financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by: • making enquiries of management as to where they considered there was susceptibility to fraud, their knowledge of actual, suspected and alleged fraud; and • considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations. To address the risk of fraud through management bias and override of controls, we: • performed analytical procedures as a risk assessment tool to identify any unusual or unexpected relationships; • tested journal entries recorded on the Company’s finance system to identify unusual transactions that may indicate override of controls; • reviewed key judgements and estimates for any evidence of management bias; and • reviewed the application of accounting policies with focus on those with heightened estimation uncertainty.
In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to: • agreeing financial statement disclosures to underlying supporting documentation; and • enquiring of management to identify actual and potential litigation and claims. Due to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly planned and performed our audit in accordance with auditing standards. For example, as with any audit, there remains a higher risk of non detection of irregularities, as these may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal controls. We are not responsible for preventing fraud or non-compliance with laws and regulations and cannot be expected to detect all fraud and non-compliance with laws and regulations. A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.
Use Of Our Report This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters that we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.
Dalvir S Johal (Senior Statutory auditor) for and on behalf of Ballantyne & Co , Statutory Auditor
26/09/2025
Ballantyne & Co Chartered Accountants & Registered Auditors 60 St. Enoch Square Glasgow G1 4AG

Denny Enterprises Int'l Ltd
Income Statement
for the year ended 31 March 2025
Notes |  | 2025 |  | 2024
£ | £
Turnover | 2 |  | 22,200,918 |  | 21,368,532
Cost of sales | (19,829,389) |  | (17,118,823)
Gross profit | 2,371,529 |  | 4,249,709
Administrative expenses | (2,436,903) |  | (1,982,353)
Other operating income | 169,655 |  | 187,912
Operating profit | 3 |  | 104,281 |  | 2,455,268
Loss on sale of fixed assets | - |  | (225,000)
Interest receivable | 15,883 |  | 42,145
Interest payable | 5 |  | (28,031) |  | (8,268)
Profit on ordinary activities before taxation | 92,133 |  | 2,264,145
Tax on profit on ordinary activities | 6 |  | (15,592) |  | (565,621)
Profit for the financial year | 76,541 |  | 1,698,524

Denny Enterprises Int'l Ltd
Statement of Comprehensive Income
for the year ended 31 March 2025
Notes |  | 2025 |  | 2024
£ | £
Profit for the financial year | 76,541 |  | 1,698,524
Other comprehensive income
Total comprehensive income for the year | 76,541 |  | 1,698,524

Denny Enterprises Int'l Ltd
Statement of Financial Position
as at 31 March 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Tangible assets | 8 |  |  | 914,230 |  |  | 939,932
Current assets
Stocks | 9 |  | 6,571,943 |  |  | 2,628,355
Debtors | 10 |  | 1,747,841 |  |  | 1,194,966
Cash at bank and in hand |  |  | 2,375,827 |  |  | 3,485,195
|  |  | 10,695,611 |  |  | 7,308,516
Creditors: amounts falling due within one year | 11 |  | (5,459,377) |  |  | (2,137,383)
Net current assets |  |  |  | 5,236,234 |  |  | 5,171,133
Total assets less current liabilities |  |  |  | 6,150,464 |  |  | 6,111,065
Creditors: amounts falling due after more than one year | 12 |  |  | (142,481) |  |  | (106,426)
Provisions for liabilities
Deferred taxation | 14 |  |  | (39,629) |  |  | (45,258)
Net assets |  |  |  | 5,968,354 |  |  | 5,959,381
Capital and reserves
Called up share capital | 15 |  |  | 100 |  |  | 100
Profit and loss account | 16 |  |  | 5,968,254 |  |  | 5,959,281
Total equity |  |  |  | 5,968,354 |  |  | 5,959,381
Mahmood Saleem
Director
Approved by the board on 26 September 2025

Denny Enterprises Int'l Ltd
Statement of Changes in Equity
for the year ended 31 March 2025
Share | Share | Other | Profit | Total
capital | premium | reserves | and loss
account
£ | £ | £ | £ | £
At 1 April 2023 | 100 |  | - |  | - |  | 4,328,325 |  | 4,328,425
Profit for the financial year | 1,698,524 |  | 1,698,524
Dividends | (67,568) |  | (67,568)
At 31 March 2024 | 100 |  | - |  | - |  | 5,959,281 |  | 5,959,381
At 1 April 2024 | 100 |  | - |  | - |  | 5,959,281 |  | 5,959,381
Profit for the financial year | 76,541 |  | 76,541
Dividends | (67,568) |  | (67,568)
At 31 March 2025 | 100 |  | - |  | - |  | 5,968,254 |  | 5,968,354

Denny Enterprises Int'l Ltd
Statement of Cash Flows
for the year ended 31 March 2025
Notes |  | 2025 |  | 2024
£ | £
Operating activities
Profit for the financial year | 76,541 |  | 1,698,524
Adjustments for:
Loss on sale of fixed assets | - |  | 225,000
Interest receivable | (15,883) |  | (42,145)
Interest payable | 28,031 |  | 8,268
Tax on profit on ordinary activities | 15,592 |  | 565,621
Depreciation | 112,389 |  | -
Increase in stocks | (3,943,588) |  | -
Increase in debtors | (552,875) |  | -
Increase in creditors | 3,888,081 |  | -
|  |  | (391,712) |  | 2,455,268
Interest received | 15,883 |  | -
Interest paid |  |  | (27,443) |  | -
Interest element of finance lease payments | (588) |  | -
Corporation tax paid | (561,067) |  | -
Cash (used in)/generated by operating activities | (964,927) |  | 2,455,268
Investing activities
Payments to acquire tangible fixed assets | (90,415) |  | -
Proceeds from sale of tangible fixed assets | 3,728 |  | -
Cash used in investing activities | (86,687) |  | -
Financing activities
Equity dividends paid | (67,568) |  | -
Capital element of finance lease payments | (2,368) |  | -
Cash used in financing activities | (69,936) |  | -
Net cash (used)/generated
Cash (used in)/generated by operating activities | (964,927) |  | 2,455,268
Cash used in investing activities | (86,687) |  | -
Cash used in financing activities | (69,936) |  | -
Net cash (used)/generated | (1,121,550) |  | 2,455,268
Cash and cash equivalents at 1 April | 3,485,195 |  | 1,029,927
Cash and cash equivalents at 31 March | 2,363,645 |  | 3,485,195
Cash and cash equivalents comprise:
Cash at bank | 2,375,827 |  | 3,485,195
Paypal Payable | 11 |  | (12,182) |  | -
|  |  | 2,363,645 |  | 3,485,195

Denny Enterprises Int'l Ltd
Notes to the Accounts
for the year ended 31 March 2025
1 | Summary of significant accounting policies
| Basis of preparation
| The financial statements 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.
| 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.
| Intangible fixed assets
| Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
| 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
| Freehold buildings | over 50 years
| Leasehold land and buildings | over the lease term

| Motor Vehicles | over 5 years
| Plant and machinery | over 5 years
| Fixtures, fittings, tools and equipment | over 5 years
| Investment property
| Investment property is initially recognised at cost and then subsequently measured at fair value. Changes in value are recognised in profit or loss.
| Investments
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
| 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.
| Foreign currency translation
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
| Leased assets
| A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.
| Pensions
| Contributions to defined contribution plans are expensed in the period to which they relate.
2 | Analysis of turnover | 2025 |  | 2024
£ | £
| Sale of goods | 22,200,918 |  | 21,368,532
| By geographical market:
| UK | 22,200,918 |  | 21,368,532
3 | Operating profit | 2025 |  | 2024
£ | £
| This is stated after charging:
| Depreciation of owned fixed assets | 112,389 |  | 104,022
| Auditors' remuneration for audit services | 14,500 |  | -
| Carrying amount of stock sold | 10,220,940 |  | 9,285,196
4 | Staff costs | 2025 |  | 2024
£ | £
| Wages and salaries | 915,847 |  | 781,845
| Social security costs | 59,293 |  | 48,742
| Other pension costs | 126,643 |  | 366,388
|  |  |  |  |  | 1,101,783 |  | 1,196,975
| Average number of employees during the year | Number | Number
|  |  |  |  |  | 50 |  | 46
|  |  |  |  |  | 50 |  | 46
5 | Interest payable | 2025 |  | 2024
£ | £
| Other loans | 27,443 |  | 7,434
| Finance charges payable under finance leases and hire purchase contracts |  | 588 |  | 834
|  |  |  |  |  | 28,031 |  | 8,268
6 | Taxation | 2025 |  | 2024
£ | £
| Analysis of charge in period
| Current tax:
| UK corporation tax on profits of the period | 21,221 |  | 561,067
| Deferred tax:
| Origination and reversal of timing differences | (5,629) |  | 4,554
| Tax on profit on ordinary activities | 15,592 |  | 565,621
| Factors affecting tax charge for period
| The differences between the tax assessed for the period and the standard rate of corporation tax are explained as follows:
|  |  |  |  |  | 2025 |  | 2024
£ | £
| Profit on ordinary activities before tax | 92,133 |  | 2,264,145
| Standard rate of corporation tax in the UK | 25% |  | 25%
£ | £
| Profit on ordinary activities multiplied by the standard rate of corporation tax |  | 23,033 |  | 566,036
| Effects of:
| Expenses not deductible for tax purposes | (1,812) |  | (4,969)
| Current tax charge for period | 21,221 |  | 561,067
| Factors that may affect future tax charges
7 | Intangible fixed assets | £
| Goodwill:
| Cost
| At 1 April 2024 | 1,500
| At 31 March 2025 | 1,500
| Amortisation
| At 1 April 2024 | 1,500
| At 31 March 2025 | 1,500
| Carrying amount
| At 31 March 2025 | -
| Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.
8 | Tangible fixed assets
|  | Land and buildings |  | Plant and machinery |  | Fixtures, fittings, tools and equipment |  | Total
|  | At cost |  | At cost |  | At cost
£ | £ | £ | £
| Cost or valuation
| At 1 April 2024 | 599,549 |  | 588,257 |  | 204,021 |  | 1,391,827
| Additions | - |  | 23,145 |  | 67,270 |  | 90,415
| At 31 March 2025 | 599,549 |  | 611,402 |  | 271,291 |  | 1,482,242
| Depreciation
| At 1 April 2024 | 50,538 |  | 309,390 |  | 91,967 |  | 451,895
| Charge for the year | 11,991 |  | 78,971 |  | 21,427 |  | 112,389
| On disposals | - |  | 3,728 |  | - |  | 3,728
| At 31 March 2025 | 62,529 |  | 392,089 |  | 113,394 |  | 568,012
| Carrying amount
| At 31 March 2025 | 537,020 |  | 219,313 |  | 157,897 |  | 914,230
| At 31 March 2024 | 549,011 |  | 278,867 |  | 112,054 |  | 939,932
9 | Stocks | 2025 |  | 2024
£ | £
| Finished goods and goods for resale | 6,571,943 |  | 2,628,355
10 | Debtors | 2025 |  | 2024
£ | £
| Trade debtors | 1,686,876 |  | 402,428
| Amounts owed by group undertakings and undertakings in which the company has a participating interest |  | 3,000 |  | 737,000
| Other debtors | 37,200 |  | 37,574
| Prepayments and accrued income | 20,765 |  | 17,964
|  |  |  |  |  | 1,747,841 |  | 1,194,966
11 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Bank overdrafts | 12,182 |  | -
| Trade creditors | 4,268,960 |  | 1,448,239
| Corporation tax | 21,221 |  | 561,067
| Other taxes and social security costs | 681,618 |  | 20,725
| Other creditors | 675 |  | 4,952
| Accruals and deferred income | 474,721 |  | 102,400
|  |  |  |  |  | 5,459,377 |  | 2,137,383
12 | Creditors: amounts falling due after one year | 2025 |  | 2024
£ | £
| Obligations under finance lease and hire purchase contracts | - |  | 2,368
| Other creditors | 142,481 |  | 104,058
|  |  |  |  |  | 142,481 |  | 106,426
13 | Obligations under finance leases and hire purchase | 2025 |  | 2024
| contracts | £ | £
| Amounts payable:
| Within two to five years | - |  | 2,368
14 | Deferred taxation | 2025 |  | 2024
£ | £
| Accelerated capital allowances | 39,629 |  | 45,258
|  |  |  |  |  | 2025 |  | 2024
£ | £
| At 1 April | 45,258 |  | 40,704
| (Credited)/charged to the profit and loss account | (5,629) |  | 4,554
| At 31 March | 39,629 |  | 45,258
15 | Share capital | Nominal |  | 2025 |  | 2025 |  | 2024
value | Number | £ | £
| Allotted, called up and fully paid:
| Ordinary shares | £1 each |  | - |  | 100 |  | 100
16 | Profit and loss account | 2025 |  | 2024
£ | £
| At 1 April | 5,959,281 |  | 4,328,325
| Profit for the financial year | 76,541 |  | 1,698,524
| Dividends | (67,568) |  | (67,568)
| At 31 March | 5,968,254 |  | 5,959,281
17 | Dividends | 2025 |  | 2024
£ | £
| Dividends on ordinary shares (note 16) | 67,568 |  | 67,568
18 | Related party transactions
| Rent Paid to Denny SSAS Trust during the year is £81,669 Business rates paid to Denny SSAS Trust during the year is 34,958.18
19 | Presentation currency
| The financial statements are presented in Sterling.
20 | Legal form of entity and country of incorporation
| Denny Enterprises Int'l Ltd is a private company limited by shares and incorporated in Scotland.
21 | Principal place of business
| The address of the company's principal place of business and registered office is:
| Z1, Drybridge Park
| Shewalton Road
| Irvine
| Ayrshire
| KA11 5AL

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