IRIS Accounts Production v25.4.12.37 08019059 Board of Directors 1.11.24 31.10.25 31.10.25 0 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 08019059 2024-10-31 08019059 2025-10-31 08019059 2024-11-01 2025-10-31 08019059 2023-10-31 08019059 2023-11-01 2024-10-31 08019059 2024-10-31 08019059 ns15:EnglandWales 2024-11-01 2025-10-31 08019059 ns14:PoundSterling 2024-11-01 2025-10-31 08019059 ns10:Director1 2024-11-01 2025-10-31 08019059 ns10:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 08019059 ns10:SmallEntities 2024-11-01 2025-10-31 08019059 ns10:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 08019059 ns10:SmallCompaniesRegimeForDirectorsReport 2024-11-01 2025-10-31 08019059 ns10:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 08019059 ns10:FullAccounts 2024-11-01 2025-10-31 08019059 ns10:Director3 2024-11-01 2025-10-31 08019059 ns10:Director4 2024-11-01 2025-10-31 08019059 ns10:Director5 2024-11-01 2025-10-31 08019059 ns10:Director6 2024-11-01 2025-10-31 08019059 ns10:Director7 2024-11-01 2025-10-31 08019059 ns10:RegisteredOffice 2024-11-01 2025-10-31 08019059 ns5:CurrentFinancialInstruments 2025-10-31 08019059 ns5:CurrentFinancialInstruments 2024-10-31 08019059 ns5:ShareCapital 2025-10-31 08019059 ns5:ShareCapital 2024-10-31 08019059 ns5:RetainedEarningsAccumulatedLosses 2025-10-31 08019059 ns5:RetainedEarningsAccumulatedLosses 2024-10-31 08019059 ns5:CostValuation 2024-10-31

REGISTERED NUMBER: 08019059 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31 October 2025 |

| for |

| Dennys Brands Limited |

| Dennys Brands Limited (Registered number: 08019059) |

Contents of the Financial Statements

for the Year Ended 31 October 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| Dennys Brands Limited |

Company Information

for the Year Ended 31 October 2025

| DIRECTORS: | D N Green

| P N Jubert

| R L Jubert

| C A Ramage

| T Squire

| J E Jubert

| REGISTERED OFFICE: | 128 Kingston Road

| Leatherhead

| Surrey

| KT22 7PU

| REGISTERED NUMBER: | 08019059 (England and Wales)

| ACCOUNTANTS: | Bullimores LLP

| Chartered Accountants

| Old Printers Yard

| 156 South Street

| Dorking

| Surrey

| RH4 2HF

| Dennys Brands Limited (Registered number: 08019059) |

Balance Sheet

31 October 2025

| 31.10.25 | 31.10.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investments | 5 | 2,359,853 |  | 2,359,853 |  |

CURRENT ASSETS

Cash at bank | 100 |  | 100 |  |

CREDITORS

Amounts falling due within one year | 6 | 1,871,685 |  | 1,970,766 |  |

NET CURRENT LIABILITIES | (1,871,585 | ) | (1,970,666 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 488,268 |  | 389,187 |  |

CAPITAL AND RESERVES

Called up share capital | 7 | 110 |  | 110 |  |

Retained earnings | 488,158 |  | 389,077 |  |

488,268 |  | 389,187 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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 2 March 2026 and were signed on its behalf by:

P N Jubert - Director

| Dennys Brands Limited (Registered number: 08019059) |

Notes to the Financial Statements

for the Year Ended 31 October 2025

1. | STATUTORY INFORMATION

| Dennys Brands 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention.

| Preparation of consolidated financial statements

| The Company, and the Group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and Group are considered eligible for the exemption to prepare consolidated accounts.

| Investments in subsidiaries

| Investments in subsidiaries are measured at cost less accumulated impairment

| Financial instruments

| The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related paries and investment in ordinary shares.

| 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.

| Dennys Brands Limited (Registered number: 08019059) |

Notes to the Financial Statements - continued

for the Year Ended 31 October 2025

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was NIL (2024 - 7 ).

5. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 1 November 2024

| and 31 October 2025 | 2,359,853 |  |

| NET BOOK VALUE

| At 31 October 2025 | 2,359,853 |  |

| At 31 October 2024 | 2,359,853 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.10.25 |  | 31.10.24

£ | £ |

| Other loans | 81,276 |  | 180,357 |  |

| Amounts owed to group undertakings | 1,790,293 |  | 1,790,293 |  |

| Other creditors | 116 |  | 116 |  |

1,871,685 |  | 1,970,766 |  |

7. | CALLED UP SHARE CAPITAL

|  | 31.10.25 |  |  | 31.10.24 |  |

|  | £ |  |  | £ |  |

| Allotted, called up and fully paid |  |

| 550 (2022 - 550) Ordinary A shares of £0.1 each |  | 55 |  |  | 55 |  |

| 265 (2022 - 260) Ordinary B shares of £0.1 each |  | 27 |  |  | 27 |  |

| 160 (2022 - 160) Ordinary C shares of £0.1 each |  | 16 |  |  | 16 |  |

| 120 (2022 - 120) Ordinary D shares of £0.1 each |  | 12 |  |  | 12 |  |

|  | 110 |  |  | 110 |  |

8. | CONTINGENT LIABILITIES

| The company has given Lloyds Bank PLC an unlimited debenture and a cross guarantee in favour of its subsidiary Dennys Uniforms Ltd

| Dennys Brands Limited (Registered number: 08019059) |

Notes to the Financial Statements - continued

for the Year Ended 31 October 2025

9. | RELATED PARTY DISCLOSURES

| At 31 October 2025 the company owed £39,820 (2024: £76,528) to P N Jubert, a director of the company in the form of zero coupon loan notes with the loan being payable on an ad hoc basis.

| At 31 October 2025 the company owed £41,450 (2024: £79,634) in the form of zero coupon loan notes held by directors, C A Ramage and J Jubert in equal parts. The loan notes are payable on an ad hoc basis.

| At 31 October 2025 the company owed £0 (2024: £24,192) to D N Green, a director, in the form of an interest free loan note repayable equally over 5 years.

| At 31 October 2025 the amount owed to Dennys Uniforms Limited, a subsidiary, amounted to £1,790,293 (2024: £1,790,293) This is an interest free loan, with no fixed repayment terms.

10. | ULTIMATE CONTROLLING PARTY

| The controlling party is P N Jubert.

11. | BASIS OF PREPARATION

| At 31 October 2025 the company had net current liabilities of £1,871,585 (2024: £1,970,666) and net assets of £488,268 (2024: £389,187). The directors have considered the support made available by the company's creditors for the twelve month period from the date the financial statements are approved and consider the going concern basis to be appropriate. The financial statements have therefore been prepared on the going concern basis.