REGISTERED NUMBER: 06292621 (England and Wales)

L & A Dent (Game Dealers) Limited

Unaudited Financial Statements for the Year Ended 31 March 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

L Dent

A Dent

SECRETARY:

REGISTERED OFFICE:

91 Galgate

Barnad Castle

Co Durham

DL12 8ES

REGISTERED NUMBER:

06292621 (England and Wales)

ACCOUNTANTS:

Addison & Co

Ebor House

91 Galgate

Barnard Castle

Co Durham

DL12 8ES

FIXED ASSETS

Intangible assets

4

8,400

12,000

Tangible assets

5

398,709

407,557

407,109

419,557

CURRENT ASSETS

Stocks

3,360

2,520

Debtors

6

240,723

246,818

Cash at bank

63,470

55,143

307,553

304,481

CREDITORS

Amounts falling due within one year

7

60,260

140,851

NET CURRENT ASSETS

247,293

163,630

TOTAL ASSETS LESS CURRENT LIABILITIES

654,402

583,187

CREDITORS

Amounts falling due after more than one year

8

(73,684

)

(16,658

)

PROVISIONS FOR LIABILITIES

(35,178

)

(37,390

)

NET ASSETS

545,540

529,139

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

545,440

529,039

SHAREHOLDERS' FUNDS

545,540

529,139

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 23 December 2025 and were signed on its behalf by:

A Dent - Director

1.	STATUTORY INFORMATION

L & A Dent (Game Dealers) 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2007, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

-

15% on reducing balance

Motor vehicles

-

20% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

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 8 (2024 - 8 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

72,000

AMORTISATION

At 1 April 2024

60,000

Charge for year

3,600

At 31 March 2025

63,600

NET BOOK VALUE

At 31 March 2025

8,400

At 31 March 2024

12,000

5.	TANGIBLE FIXED ASSETS

Improvements

Freehold

to

Plant and

property

property

machinery

£

£

£

COST

At 1 April 2024

257,997

10,083

153,690

Additions

-

-

18,273

Disposals

-

-

(324

)

At 31 March 2025

257,997

10,083

171,639

DEPRECIATION

At 1 April 2024

-

-

82,230

Charge for year

-

-

13,505

Eliminated on disposal

-

-

(306

)

At 31 March 2025

-

-

95,429

NET BOOK VALUE

At 31 March 2025

257,997

10,083

76,210

At 31 March 2024

257,997

10,083

71,460

Fixtures

and

Motor

fittings

vehicles

Totals

£

£

£

COST

At 1 April 2024

1,300

174,801

597,871

Additions

-

-

18,273

Disposals

-

-

(324

)

At 31 March 2025

1,300

174,801

615,820

DEPRECIATION

At 1 April 2024

1,187

106,897

190,314

Charge for year

17

13,581

27,103

Eliminated on disposal

-

-

(306

)

At 31 March 2025

1,204

120,478

217,111

NET BOOK VALUE

At 31 March 2025

96

54,323

398,709

At 31 March 2024

113

67,904

407,557

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

63,070

86,237

Other debtors

88,395

78,192

Directors' current accounts

84,431

69,342

Social Security

-

1,414

VAT

4,827

11,633

240,723

246,818

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

16,611

89,669

Trade creditors

14,285

15,810

Corporation tax

8,667

25,583

Social security and other taxes

5,162

-

Other creditors

1,886

2,985

Mr S Dent

4,000

-

Directors' current accounts

5,834

3,079

Accrued expenses

3,815

3,725

60,260

140,851

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans - 2-5 years

73,684

16,658

9.	SECURED DEBTS

The following secured debts are included within creditors:

31.3.25

31.3.24

£

£

Bank loans

90,295

106,327

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES