REGISTERED NUMBER: 10722479 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Denham Invest Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

M A Denham

REGISTERED OFFICE:

9 St Georges Yard

Farnham

Surrey

GU9 7LW

REGISTERED NUMBER:

10722479 (England and Wales)

ACCOUNTANTS:

Blackwood Futcher & Co.

Chartered Accountants

9 St George's Yard

Farnham

Surrey

GU9 7LW

FIXED ASSETS

Tangible assets

4

1,732

53,268

Investments

5

60

60

Investment property

6

1,943,127

1,943,127

1,944,919

1,996,455

CURRENT ASSETS

Debtors

7

196,330

157,769

Cash at bank

75,462

81,384

271,792

239,153

CREDITORS

Amounts falling due within one year

8

64,690

48,490

NET CURRENT ASSETS

207,102

190,663

TOTAL ASSETS LESS CURRENT LIABILITIES

2,152,021

2,187,118

CREDITORS

Amounts falling due after more than one year

9

-

(36,997

)

PROVISIONS FOR LIABILITIES

(433

)

(2,662

)

NET ASSETS

2,151,588

2,147,459

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

2,151,488

2,147,359

2,151,588

2,147,459

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 director acknowledges his 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 director and authorised for issue on 17 December 2025 and were signed by:

M A Denham - Director

1.	STATUTORY INFORMATION

Denham Invest 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

25% on cost

Motor vehicles

-

25% on cost

Computer equipment

-

25% on cost

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

72,752

Additions

1,028

Disposals

(62,975

)

At 31 March 2025

10,805

DEPRECIATION

At 1 April 2024

19,484

Charge for year

2,550

Eliminated on disposal

(12,961

)

At 31 March 2025

9,073

NET BOOK VALUE

At 31 March 2025

1,732

At 31 March 2024

53,268

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 April 2024

62,975

Disposals

(62,975

)

At 31 March 2025

-

DEPRECIATION

At 1 April 2024

12,961

Eliminated on disposal

(12,961

)

At 31 March 2025

-

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

50,014

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 April 2024

and 31 March 2025

60

NET BOOK VALUE

At 31 March 2025

60

At 31 March 2024

60

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

and 31 March 2025

1,943,127

NET BOOK VALUE

At 31 March 2025

1,943,127

At 31 March 2024

1,943,127

The investment property was last valued by the director on an open market basis at 31 March 2025.

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

21,333

-

Other debtors

174,997

157,769

196,330

157,769

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Hire purchase contracts

-

7,375

Taxation and social security

59,905

36,557

Other creditors

4,785

4,558

64,690

48,490

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Hire purchase contracts

-

36,997

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the year ended 31 March 2025 and the period ended 31 March 2024:

31.3.25

31.3.24

£

£

M A Denham

Balance outstanding at start of year

131,352

41,301

Amounts advanced

197,139

106,824

Amounts repaid

(193,838

)

(16,773

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

134,653

131,352

The director loan is held jointly with his wife, who is also a shareholder in the company. The maximum amount due from them during the year was £166,753 (2024 - £133,505). No interest was paid during the year on this balance.