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Registration number: 08009086

Denman Financial Planning Ltd
trading as Denman Financial Planning Ltd
Unaudited Filleted Financial Statements
for the Year Ended 31 May 2025

Denman Financial Planning Ltd
trading as Denman Financial Planning Ltd

Contents

Company Information | 1
Statement of Director's Responsibilities | 2
Balance Sheet | 3 to 4
Notes to the Unaudited Financial Statements | 5 to 10

Denman Financial Planning Ltd
trading as Denman Financial Planning Ltd

Company Information

Director | Mr Kevin Denman

Registered office | Denman House Albemarle Road Churchdown Gloucester Gloucestershire GL3 2HE

Accountants | Cashtrac Ltd 15 Westgate House Westgate Street Gloucester Gloucestershire GL1 2RU

Denman Financial Planning Ltd
trading as Denman Financial Planning Ltd

Statement of Director's Responsibilities

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable him to ensure that the financial statements comply with the Companies Act 2006 and in accordance with FRS 102 section 1A, the Financial Reporting Standard applicable to the Small Entities Regime. He is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Denman Financial Planning Ltd
trading as Denman Financial Planning Ltd

(Registration number: 08009086)
Balance Sheet as at 31 May 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Intangible assets | 4 | 1,968 | 2,623
Tangible assets | 5 | 22,696 | 18,878
|  | 24,664 | 21,501
Current assets |  |  |
Debtors | 6 | 29,138 | 26,771
Cash at bank and in hand |  | 131,506 | 161,972
|  | 160,644 | 188,743
Creditors: Amounts falling due within one year | 7 | (30,666) | (32,030)
Net current assets |  | 129,978 | 156,713
Net assets |  | 154,642 | 178,214
Capital and reserves |  |  |
Called up share capital | 8 | 100 | 100
Retained earnings |  | 154,542 | 178,114
Shareholders' funds |  | 154,642 | 178,214

For the financial year ending 31 May 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 accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 14 January 2026

Denman Financial Planning Ltd
trading as Denman Financial Planning Ltd

(Registration number: 08009086)
Balance Sheet as at 31 May 2025

......................................... Mr Kevin Denman Director

Denman Financial Planning Ltd
trading as Denman Financial Planning Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

1 | General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
Denman House
Albemarle Road
Churchdown
Gloucester
Gloucestershire
GL3 2HE

These financial statements were authorised for issue by the director on 14 January 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Denman Financial Planning Ltd
trading as Denman Financial Planning Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Office equipment | 25% reducing balance

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class | Amortisation method and rate
Goodwill | 10% Straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Denman Financial Planning Ltd
trading as Denman Financial Planning Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 2 (2024 - 2).

Denman Financial Planning Ltd
trading as Denman Financial Planning Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

4 | Intangible assets

| Goodwill £ | Total £
Cost or valuation
At 1 June 2024 | 109,798 | 109,798
At 31 May 2025 | 109,798 | 109,798
Amortisation
At 1 June 2024 | 107,175 | 107,175
Amortisation charge | 655 | 655
At 31 May 2025 | 107,830 | 107,830
Carrying amount
At 31 May 2025 | 1,968 | 1,968
At 31 May 2024 | 2,623 | 2,623

5 | Tangible assets

| Improvements to long leasehold buildings £ | Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 June 2024 | 10,756 | 26,588 | 37,344
Additions | 4,500 | 2,742 | 7,242
At 31 May 2025 | 15,256 | 29,330 | 44,586
Depreciation
At 1 June 2024 | 921 | 17,545 | 18,466
Charge for the year | 707 | 2,717 | 3,424
At 31 May 2025 | 1,628 | 20,262 | 21,890
Carrying amount
At 31 May 2025 | 13,628 | 9,068 | 22,696
At 31 May 2024 | 9,835 | 9,043 | 18,878

Included within the net book value of land and buildings above is £13,628 (2024 - £9,835) in respect of long leasehold land and buildings and £Nil (2024 - £Nil) in respect of short leasehold land and buildings.

Denman Financial Planning Ltd
trading as Denman Financial Planning Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

6 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 26,809 | 24,398
Prepayments | 1,280 | 1,306
Other debtors | 1,049 | 1,067
| 29,138 | 26,771

7 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Taxation and social security | 23,944 | 29,681
Other creditors | 6,722 | 2,349
| 30,666 | 32,030

8 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary of £1 each | 100 | 100 | 100 | 100

9 | Dividends

|  | 2025 |  | 2024
|  | £ |  | £
Interim dividend of £1,025.00 (2024 - £740.00) per ordinary share |  | 102,500 |  | 74,000

10 | Related party transactions

2025 | At 1 June 2024 £ | At 31 May 2025 £

Denman Financial Planning Ltd
trading as Denman Financial Planning Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

Director's remuneration

The director's remuneration for the year was as follows:

| 2025 £ | 2024 £
Remuneration | 9,300 | 12,020