REGISTERED NUMBER: 04145473 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

DENFIELD ADVERTISING & MARKETING LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr G Barlow

Mr T G Baumfield

Mrs S Baumfield

SECRETARY:

Mrs S Baumfield

REGISTERED OFFICE:

6 Clarence Terrace

Warwick Street

Leamington Spa

Warwickshire

CV32 5LD

REGISTERED NUMBER:

04145473 (England and Wales)

ACCOUNTANTS:

Pentlands Accountants and advisors Ltd

Chartered Certified Accountants

and Registered Auditors

3 & 4 Pegasus House

Pegasus Court

Olympus Avenue

Warwick

Warwickshire

CV34 6LW

FIXED ASSETS

Tangible assets

4

289,772

322,695

CURRENT ASSETS

Debtors

5

1,625,569

1,815,130

Cash at bank and in hand

710,850

405,853

2,336,419

2,220,983

CREDITORS

Amounts falling due within one year

6

1,014,597

939,523

NET CURRENT ASSETS

1,321,822

1,281,460

TOTAL ASSETS LESS CURRENT LIABILITIES

1,611,594

1,604,155

PROVISIONS FOR LIABILITIES

72,443

65,110

NET ASSETS

1,539,151

1,539,045

CAPITAL AND RESERVES

Called up share capital

925

925

Capital redemption reserve

75

75

Retained earnings

1,538,151

1,538,045

SHAREHOLDERS' FUNDS

1,539,151

1,539,045

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10 December 2025 and were signed on its behalf by:

Mr T G Baumfield - Director

1.	STATUTORY INFORMATION

Denfield Advertising & Marketing Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 52 (2024 - 59 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 April 2024

137,897

16,042

63,039

Additions

-

1,483

-

Disposals

-

-

-

At 31 March 2025

137,897

17,525

63,039

DEPRECIATION

At 1 April 2024

31,196

7,406

24,318

Charge for year

9,193

2,375

5,807

Eliminated on disposal

-

-

-

At 31 March 2025

40,389

9,781

30,125

NET BOOK VALUE

At 31 March 2025

97,508

7,744

32,914

At 31 March 2024

106,701

8,636

38,721

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 April 2024

199,699

216,846

633,523

Additions

39,167

10,642

51,292

Disposals

(11,562

)

-

(11,562

)

At 31 March 2025

227,304

227,488

673,253

DEPRECIATION

At 1 April 2024

66,938

180,970

310,828

Charge for year

35,311

23,700

76,386

Eliminated on disposal

(3,733

)

-

(3,733

)

At 31 March 2025

98,516

204,670

383,481

NET BOOK VALUE

At 31 March 2025

128,788

22,818

289,772

At 31 March 2024

132,761

35,876

322,695

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

1,209,013

1,424,072

Amounts recoverable on contract

62,130

34,983

Other debtors

354,426

356,075

1,625,569

1,815,130

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

218,018

202,870

Taxation and social security

354,773

414,528

Other creditors

441,806

322,125

1,014,597

939,523

7.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

In more than five years

945,000

1,027,500

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2025 and 31 March 2024:

2025

2024

£

£

Mr G Barlow

Balance outstanding at start of year

14,762

(6,181

)

Amounts advanced

62

22,196

Amounts repaid

(13,252

)

(1,253

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

1,572

14,762

Mr T G Baumfield

Balance outstanding at start of year

23,751

(5,549

)

Amounts advanced

608

96,615

Amounts repaid

(1,252

)

(67,315

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

23,107

23,751

9.	ULTIMATE CONTROLLING PARTY

The company is controlled by its directors.