Dennis Of Bexley Limited iXBRL

Company Registration Number: 05205925

Dennis Of Bexley Limited

Directors' Report and Unaudited Financial Statements

for the financial year ended 31 March 2025

Dennis Of Bexley Limited

DIRECTORS AND OTHER INFORMATION


Directors	Mr K Mulford
	Mrs L Mulford
	Mrs W Dawson
	Mrs S Wall


Company Registration Number	05205925


Registered Office	5 West Court
	Enterprise Road
	Maidstone
	Kent
	ME15 6JD


Business Address	No 1 Maplehurst Close
	Bexley Park
	Dartford
	Kent
	DA2 7WX


Accountants	Henry Reeves and Co
	Chartered Certified Accountants
	5 West Court
	Enterprise Road
	Maidstone
	Kent
	ME15 6JD

Dennis Of Bexley Limited

DIRECTORS' REPORT

for the financial year ended 31 March 2025

The directors present their report and the unaudited financial statements for the financial year ended 31 March 2025.

Directors

The directors who served during the financial year are as follows:

Mr K Mulford

Mrs L Mulford

Mrs W Dawson

Mrs S Wall

Special provisions relating to small companies

The above report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

On behalf of the board

___________________________

Mr K Mulford

Director

___________________________

Mrs L Mulford

Director

19 December 2025

Dennis Of Bexley Limited

Company Registration Number: 05205925

STATEMENT OF FINANCIAL POSITION

as at 31 March 2025

		2025	2024
	Notes	£	£

Non-Current Assets

Property, plant and equipment

158,611

237,733

─────────

Current Assets

Stocks

44,500

42,000

Debtors

36,439

54,594

Cash and cash equivalents

178,727

110,253

─────────

259,666

206,847

─────────

Creditors: amounts falling due within one year

(173,753)

(137,235)

─────────

Net Current Assets

85,913

69,612

─────────

Total Assets less Current Liabilities

244,524

307,345

Creditors:

amounts falling due after more than one year

(26,488)

Provisions for liabilities

(39,603)

(45,169)

─────────

Net Assets

204,921

235,688

═════════

Capital and Reserves

Called up share capital

1,000

1,000

Retained earnings

203,921

234,688

─────────

Equity attributable to owners of the company

204,921

235,688

═════════

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).

The company has taken advantage of the exemption under section 444 not to file the Income Statement.

For the financial year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Board and authorised for issue on 19 December 2025 and signed on its behalf by

________________________________

Mr K Mulford

Director

________________________________

Mrs L Mulford

Director

Dennis Of Bexley Limited

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 March 2025

General Information

Dennis Of Bexley Limited is a company limited by shares incorporated and registered in the United Kingdom. The registered number of the company is 05205925. The registered office of the company is 5 West Court, Enterprise Road, Maidstone, Kent, ME15 6JD. Retail sale of meat and meat products in specialised stores The financial statements have been presented in Pound (£) which is also the functional currency of the company.

Summary of Significant Accounting Policies

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.

Statement of compliance

The financial statements of the company for the financial year ended 31 March 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.

Turnover

Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.

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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2004, is being amortised evenly over its estimated useful life of ten years.

Property, plant and equipment and depreciation

Property, plant and equipment are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of property, plant and equipment, less their estimated residual value, over their expected useful lives as follows:

Plant and machinery

20% Straight line

Fixtures, fittings and equipment

20% Straight line

Motor vehicles

20% Straight line

Office Equipment

20% Straight line

The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.

Leasing and hire purchases

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

Stocks

Stocks are valued at the lower of cost and net realisable value. Stocks are determined on a first-in first-out basis. Full provision is made for obsolete and slow moving items.

Taxation and deferred taxation

Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Statement of Financial Position date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements.

Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Statement of Financial Position date.

Employees

The average monthly number of employees, including directors, during the financial year was 24, (2024 - 26).


4.	Intangible assets

		Goodwill	Total
		£	£
	Cost
	At 1 April 2024	80,000	80,000
		─────────	─────────

	At 31 March 2025	80,000	80,000
		─────────	─────────
	Amortisation

	At 31 March 2025	80,000	80,000
		─────────	─────────
	Net book value
	At 31 March 2025	-	-
		═════════	═════════


5.	Property, plant and equipment
		Plant and	Fixtures,	Motor	Office	Total
		machinery	fittings and	vehicles	Equipment
			equipment
		£	£	£	£	£
	Cost
	At 1 April 2024	92,659	585,154	204,180	7,821	889,814
		─────────	─────────	─────────	─────────	─────────

	At 31 March 2025	92,659	585,154	204,180	7,821	889,814
		─────────	─────────	─────────	─────────	─────────
	Depreciation
	At 1 April 2024	77,573	420,095	147,552	6,861	652,081
	Charge for the financial year	4,264	55,622	18,876	360	79,122
		─────────	─────────	─────────	─────────	─────────
	At 31 March 2025	81,837	475,717	166,428	7,221	731,203
		─────────	─────────	─────────	─────────	─────────
	Net book value
	At 31 March 2025	10,822	109,437	37,752	600	158,611
		═════════	═════════	═════════	═════════	═════════
	At 31 March 2024	15,086	165,059	56,628	960	237,733
		═════════	═════════	═════════	═════════	═════════


6.	Stocks	2025	2024
		£	£

	Finished goods and goods for resale	44,500	42,000
		═════════	═════════

	The replacement cost of stock did not differ significantly from the figures shown.


7.	Debtors	2025	2024
		£	£

	Trade debtors	102	16,784
	Other debtors	9,472	9,472
	Directors' current accounts (Note 12)	23,043	23,287
	Taxation	3,822	5,051
		─────────	─────────
		36,439	54,594
		═════════	═════════


8.	Creditors	2025	2024
	Amounts falling due within one year	£	£

	Net obligations under finance leases
	and hire purchase contracts	26,488	24,800
	Trade creditors	32,862	12,174
	Taxation	29,534	11,758
	Directors' current accounts	1,474	2,437
	Other creditors	4,121	8,289
	Accruals	79,274	77,777
		─────────	─────────
		173,753	137,235
		═════════	═════════


9.	Creditors	2025	2024
	Amounts falling due after more than one year	£	£

	Finance leases and hire purchase contracts	-	26,488
		═════════	═════════


	Net obligations under finance leases
	and hire purchase contracts
	Repayable within one year	26,488	24,800
	Repayable between one and five years	-	26,488
		─────────	─────────
		26,488	51,288
		═════════	═════════

10.

Provisions for liabilities

The amounts provided for deferred taxation are analysed below:

Capital

Total

Total

allowances

2025

2024

At financial year start

45,169

45,169

60,680

Charged to profit and loss

(5,566)

(5,566)

(15,511)

─────────

At financial year end

39,603

45,169

═════════

11.

Capital commitments

The company had no material capital commitments at the financial year-ended 31 March 2025.

12.

Directors' advances, credits and guarantees

Included in other debtors is an amount of £23,043 (2024: £23,287) due from S Wall, a director of the company.

Included in other creditors is an amount of £649 (2024: £683) due to W Dawson, a director of the company; and an amount of £825 (2024: £1,754) due to K & L Mulford, who are directors of the company.

These amounts are unsecured, interest-free and repayable on demand.

13.

Events After the End of the Reporting Period

There have been no significant events affecting the company since the financial year-end.