1 April 2024 v2025.83.1 limited_company_frs_102_section_1a_v1_1_3 companies_houseSoftwarefalsetruetruetrueNo description of principal activityfalsetruexbrli:purexbrli:sharesiso4217:GBP104180092024-04-012025-03-31104180092025-03-31104180092024-03-3110418009core:WithinOneYear2025-03-3110418009core:WithinOneYear2024-03-3110418009core:AfterOneYear2025-03-3110418009core:AfterOneYear2024-03-3110418009core:ShareCapital2025-03-3110418009core:ShareCapital2024-03-3110418009core:RetainedEarningsAccumulatedLosses2025-03-3110418009core:RetainedEarningsAccumulatedLosses2024-03-3110418009bus:Director12024-04-012025-03-3110418009bus:RegisteredOffice2024-04-012025-03-31104180092023-04-012024-03-3110418009core:LandBuildings2025-03-3110418009core:LandBuildings2024-03-3110418009core:CostValuation2024-04-0110418009core:AdditionsToInvestments2025-03-3110418009core:CostValuation2025-03-311041800912024-04-012025-03-311041800912024-04-012025-03-3110418009countries:EnglandWales2024-04-012025-03-3110418009bus:AuditExemptWithAccountantsReport2024-04-012025-03-3110418009bus:PrivateLimitedCompanyLtd2024-04-012025-03-3110418009bus:SmallEntities2024-04-012025-03-3110418009bus:FullAccounts2024-04-012025-03-31
Company registration number:
10418009
Deniz Investments Limited
Unaudited Filleted Financial Statements for the year ended
31 March 2025
BRIAN PAUL LIMITED
Chartered Accountants
159A Chase side, Enfield, Middlesex, EN2 09W, United Kingdom
Deniz Investments Limited
Statement of Financial Position
31 March 2025
20252024
Note££
Fixed assets    
Tangible assets 5
1
 
1
 
Investments 6
321
 
171
 
322
 
172
 
Current assets    
Debtors 7
1,975,760
 
1,669,223
 
Cash at bank and in hand
3,138
 
2,846
 
1,978,898
 
1,672,069
 
Creditors: amounts falling due within one year 8
(387,333
 )
(279,162
 )
Net current assets
1,591,565
 
1,392,907
 
Total assets less current liabilities 1,591,887   1,393,079  
Creditors: amounts falling due after more than one year 9
(307,313
 )
(553,813
 )
Net assets
1,284,574
 
839,266
 
Capital and reserves    
Called up share capital
100
 
100
 
Profit and loss account
1,284,474
 
839,166
 
Shareholders funds
1,284,574
 
839,266
 
For the year ending
31 March 2025
, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
  • The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
  • The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These
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.
These
financial statements
were approved by the board of directors and authorised for issue on
30 December 2025
, and are signed on behalf of the board by:
Mr F C Deniz
Director
Company registration number:
10418009
Deniz Investments Limited
Notes to the Financial Statements
Year ended
31 March 2025

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office and place of business is
Sunshine House
,
7 Cutler Street
,
London
,
E1 7DJ
, United Kingdom.

2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The
financial statements
have been prepared on the historical cost basis.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

Consolidation

The entity has taken advantage of the option not to prepare consolidated
financial statements
contained in Section 398 of the Companies Act 2006 on the basis that the entity and its subsidiary undertakings comprise a small group.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and Value Added Tax.
Revenue is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on completion of land sale; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.
.

Fixed asset investments

Investments in subsidiaries, associates and joint ventures accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses.
Investments in subsidiaries, associates and joint ventures accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income or profit or loss. Where it is impracticable to measure fair value reliably without undue cost or effort, the cost model will be adopted.
Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the associate arising before or after the date of acquisition.
Other fixed asset investments which are listed are measured at fair value with changes in fair value being recognised in profit or loss.
All other Investments held as fixed assets are initially recorded at cost, and are subsequently stated at cost less any accumulated impairment losses.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price and are subsequently measured as follows: Debt instruments are subsequently measured at amortised cost and commitments to receive a loan and to make a loan to another entity are subsequently measured at amortised cost.

4 Average number of employees

The average number of persons employed by the company during the year was
1
(2024:
1
).

5 Tangible assets

Land and buildings
£
Cost  
At
1 April 2024
and
31 March 2025
1
 
Depreciation  
At
1 April 2024
and
31 March 2025
 -  
Carrying amount  
At
31 March 2025
1
 
At 31 March 2024
1
 

6 Investments

Shares in group undertakings and participating interests
£
Cost  
At
1 April 2024
171
 
Additions
150
 
At
31 March 2025
321
 
Impairment  
At
1 April 2024
and
31 March 2025
 -  
Carrying amount  
At
31 March 2025
321
 
At 31 March 2024
171
 
The company owns 100% of Deniz N2 Limited, 100% of Deniz N4 Limited, 70% of C&M Properties London Limited.

Investments held at valuation

7 Debtors

20252024
££
Amounts owed by group undertakings and undertakings in which the company has a participating interest
1,772,942
 
1,645,592
 
Other debtors
202,818
 
23,631
 
1,975,760
 
1,669,223
 

8 Creditors: amounts falling due within one year

20252024
££
Bank loans and overdrafts
10,000
 
11,429
 
Other creditors
377,333
 
267,733
 
387,333
 
279,162
 

9 Creditors: amounts falling due after more than one year

20252024
££
Bank loans and overdrafts
3,333
 
13,333
 
Other creditors
303,980
 
540,480
 
307,313
 
553,813
 

11 Controlling party

None of the listed shareholders have a controlling stake in the company.