0 false false false false false false false false false false true false false false false false false No description of principal activity 2024-10-01 Sage Accounts Production Advanced 2025 - FRS102_2025 954 833 30 863 91 121 250,343 1,014 251,357 251,357 250,343 xbrli:pure xbrli:shares iso4217:GBP 10312495 2024-10-01 2025-09-30 10312495 2025-09-30 10312495 2024-09-30 10312495 2023-10-01 2024-09-30 10312495 2024-09-30 10312495 2023-09-30 10312495 core:FurnitureFittings 2024-10-01 2025-09-30 10312495 bus:Director1 2024-10-01 2025-09-30 10312495 core:FurnitureFittings 2024-09-30 10312495 core:FurnitureFittings 2025-09-30 10312495 core:WithinOneYear 2025-09-30 10312495 core:WithinOneYear 2024-09-30 10312495 core:AfterOneYear 2025-09-30 10312495 core:AfterOneYear 2024-09-30 10312495 core:ShareCapital 2025-09-30 10312495 core:ShareCapital 2024-09-30 10312495 core:RetainedEarningsAccumulatedLosses 2025-09-30 10312495 core:RetainedEarningsAccumulatedLosses 2024-09-30 10312495 core:CostValuation core:Non-currentFinancialInstruments 2024-09-30 10312495 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2025-09-30 10312495 core:CostValuation core:Non-currentFinancialInstruments 2025-09-30 10312495 core:Non-currentFinancialInstruments 2025-09-30 10312495 core:Non-currentFinancialInstruments 2024-09-30 10312495 core:FurnitureFittings 2024-09-30 10312495 bus:SmallEntities 2024-10-01 2025-09-30 10312495 bus:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 10312495 bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 10312495 bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 10312495 bus:FullAccounts 2024-10-01 2025-09-30
COMPANY REGISTRATION NUMBER: 10312495

Dendro Holdings Limited

Filleted Unaudited Financial Statements

30 September 2025

Dendro Holdings Limited

Statement of Financial Position

30 September 2025

| 2025 | 2024
Note | £ | £ | £

Fixed assets

Tangible assets | 4 |  | 91 | 121
Investments | 5 |  | 251,357 | 250,343
|  | --------- | ---------
|  | 251,448 | 250,464

Current assets

Cash at bank and in hand | 2,073 |  | 15,700

Creditors: amounts falling due within one year | 6 | 122,170 |  | 103,943
| --------- |  | ---------
Net current liabilities |  | 120,097 | 88,243
|  | --------- | ---------
Total assets less current liabilities |  | 131,351 | 162,221

Creditors: amounts falling due after more than one year | 7 |  | 135,055 | 142,267

Provisions |  | 1,340 | 1,340
|  | --------- | ---------
Net (liabilities)/assets |  | ( 5,044) | 18,614
|  | --------- | ---------

Capital and reserves

Called up share capital |  | 12 | 12
Profit and loss account |  | ( 5,056) | 18,602
|  | ------- | --------
Shareholders (deficit)/funds |  | ( 5,044) | 18,614
|  | ------- | --------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 30 September 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 his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Dendro Holdings Limited

Statement of Financial Position (continued)

30 September 2025
These financial statements were approved by the board of directors and authorised for issue on 10 March 2026 , and are signed on behalf of the board by:

Mr C D Jones |
Director |

Company registration number: 10312495

Dendro Holdings Limited

Notes to the Financial Statements

Year ended 30 September 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 16 Coed Aben, Wrexham, LL13 9NT.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts and of Value Added Tax.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Fixtures and fittings | - | 25% reducing balance

Investment properties
Investment property is initially recorded at cost, which includes purchase price and any directly attributable expenditure. Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.
Financial instruments
The following assets and liabilities within the accounts are classified as financial instruments - trade debtors, trade creditors and directors loan. Directors loan (being repayable upon demand), trade debtors and trade creditors are measured at the undiscounted amount of cash or other consideration expected to be paid or received. Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in the statement of Income and Retained Earnings immediately.
4. Tangible assets

| Fixtures and fittings
| £
Cost |
At 1 October 2024 and 30 September 2025 | 954
| ----
Depreciation |
At 1 October 2024 | 833
Charge for the year | 30
| ----
At 30 September 2025 | 863
| ----
Carrying amount |
At 30 September 2025 | 91
| ----
At 30 September 2024 | 121
| ----

5. Investments

| Other investments other than loans
| £
Cost |
At 1 October 2024 | 250,343
Additions | 1,014
| ---------
At 30 September 2025 | 251,357
| ---------
Impairment |
At 1 October 2024 and 30 September 2025 | –
| ---------

Carrying amount |
At 30 September 2025 | 251,357
| ---------
At 30 September 2024 | 250,343
| ---------

The investment properties are valued at the market value.
6. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 5,318 | 3,425
Trade creditors | 630 | 789
Social security and other taxes | – | 1,161
Intercompany | 62,830 | 29,579
Other creditors | 53,392 | 68,989
| --------- | ---------
| 122,170 | 103,943
| --------- | ---------

7. Creditors: amounts falling due after more than one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 135,055 | 142,267
| --------- | ---------

8. Directors' advances, credits and guarantees
During the year the director operated a loan account with the company. At the year end the director was owed £49,636 (2024 - £68,175). The loan is interest free and repayable upon demand.