2 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 4,940 291 841 4,390 4,539 114 606 4,047 343 401 xbrli:pure xbrli:shares iso4217:GBP 08202763 2024-10-01 2025-09-30 08202763 2025-09-30 08202763 2024-09-30 08202763 2023-10-01 2024-09-30 08202763 2024-09-30 08202763 2023-09-30 08202763 core:PlantMachinery 2024-10-01 2025-09-30 08202763 bus:Director1 2024-10-01 2025-09-30 08202763 core:PlantMachinery 2024-09-30 08202763 core:PlantMachinery 2025-09-30 08202763 core:WithinOneYear 2025-09-30 08202763 core:WithinOneYear 2024-09-30 08202763 core:AfterOneYear 2025-09-30 08202763 core:AfterOneYear 2024-09-30 08202763 core:ShareCapital 2025-09-30 08202763 core:ShareCapital 2024-09-30 08202763 core:RetainedEarningsAccumulatedLosses 2025-09-30 08202763 core:RetainedEarningsAccumulatedLosses 2024-09-30 08202763 core:PlantMachinery 2024-09-30 08202763 bus:SmallEntities 2024-10-01 2025-09-30 08202763 bus:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 08202763 bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 08202763 bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 08202763 bus:FullAccounts 2024-10-01 2025-09-30
COMPANY REGISTRATION NUMBER: 08202763

Dendro Construction Limited

Filleted Unaudited Financial Statements

30 September 2025

Dendro Construction Limited

Statement of Financial Position

30 September 2025

| 2025 | 2024
Note | £ | £ | £

Fixed assets

Tangible assets | 5 |  | 343 | 401

Current assets

Debtors | 6 | 68,144 |  | 33,089
Cash at bank and in hand | 22,153 |  | 47,191
| -------- |  | --------
| 90,297 |  | 80,280

Creditors: amounts falling due within one year | 7 | 82,755 |  | 58,858
| -------- |  | --------
Net current assets |  | 7,542 | 21,422
|  | ------- | --------
Total assets less current liabilities |  | 7,885 | 21,823

Creditors: amounts falling due after more than one year | 8 |  | 4,045 | 11,940
|  | ------- | --------
Net assets |  | 3,840 | 9,883
|  | ------- | --------

Capital and reserves

Called up share capital |  | 15 | 15
Profit and loss account |  | 3,825 | 9,868
|  | ------- | -------
Shareholders funds |  | 3,840 | 9,883
|  | ------- | -------

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.
Directors' 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Dendro Construction Limited

Statement of Financial Position (continued)

30 September 2025
These financial statements were approved by the board of directors and authorised for issue on 19 February 2026 , and are signed on behalf of the board by:

Mr C D Jones
Director

Company registration number: 08202763

Dendro Construction 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. The financial statements are prepared in sterling, which is the functional currency of the entity.
Grants receivable
Grants are recognised using the accrual model.
Under the accrual model, grants relating to revenue are recognised on a systematic basis over the periods in which the company recognises the related costs for which the grant is intended to compensate. Grants that are receivable as compensation for expenses or losses already incurred or for the purpose of giving immediate financial support to the entity with no future related costs are recognised in income in the period in which it becomes receivable.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered in the construction industry, 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:

| Plant and machinery | - | 25% reducing balance

Financial instruments
The following assets and liabilities within the accounts are classified as financial instruments - trade debtors, trade creditors and directors loans.
Directors loans (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 amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If such evidence is found, an impairment loss is recognised in the statement of Income and Retained Earnings.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).
5. Tangible assets

| Plant and machinery | Total
| £ | £
Cost |  |
At 1 October 2024 | 4,940 | 4,940
Additions | 291 | 291
Disposals | ( 841) | ( 841)
| ------- | -------
At 30 September 2025 | 4,390 | 4,390
| ------- | -------
Depreciation |  |
At 1 October 2024 | 4,539 | 4,539
Charge for the year | 114 | 114
Disposals | ( 606) | ( 606)
| ------- | -------
At 30 September 2025 | 4,047 | 4,047
| ------- | -------
Carrying amount |  |
At 30 September 2025 | 343 | 343
| ------- | -------
At 30 September 2024 | 401 | 401
| ------- | -------

6. Debtors

| 2025 | 2024
| £ | £
Trade debtors | 3,068 | 1,248
Other debtors | 65,076 | 31,841
| -------- | --------
| 68,144 | 33,089
| -------- | --------

7. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 7,409 | 6,303
Social security and other taxes | 18,518 | 28,685
Other creditors | 56,828 | 23,870
| -------- | --------
| 82,755 | 58,858
| -------- | --------

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

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 4,045 | 11,745
Other creditors | – | 195
| ------- | --------
| 4,045 | 11,940
| ------- | --------

9. Directors' advances, credits and guarantees
The directors operated loan accounts with the company as follow: Opening balance: £22,207 Net movement: £32,826 Closing balance: £55,033 The loans are interest free and repayable upon demand.