REGISTERED NUMBER: 03394857 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

JOHN DENT LIMITED

T/A

LOUD MASTERING

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Ms A L Dent

REGISTERED OFFICE:

8 Grantlands

Uffculme

Cullompton

Devon

EX15 3ED

REGISTERED NUMBER:

03394857 (England and Wales)

ACCOUNTANTS:

Mitchells Chartered Accountants

St. John's House,

Castle Street,

Taunton

Somerset

TA1 4AY

FIXED ASSETS

Tangible assets

4

125,705

126,581

CURRENT ASSETS

Stocks

1,725

1,649

Debtors

5

-

5,094

Cash at bank

8,401

5,700

10,126

12,443

CREDITORS

Amounts falling due within one year

6

167,412

168,335

NET CURRENT LIABILITIES

(157,286

)

(155,892

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(31,581

)

(29,311

)

PROVISIONS FOR LIABILITIES

3,203

3,203

NET LIABILITIES

(34,784

)

(32,514

)

CAPITAL AND RESERVES

Called up share capital

42,500

42,500

Retained earnings

(77,284

)

(75,014

)

(34,784

)

(32,514

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 director and authorised for issue on 21 May 2026 and were signed by:

Ms A L Dent - Director

1.	STATUTORY INFORMATION

John Dent 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.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

15% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 January 2025

114,599

100,730

24,299

Additions

-

-

-

At 31 December 2025

114,599

100,730

24,299

DEPRECIATION

At 1 January 2025

-

92,057

21,728

Charge for year

-

1,301

385

At 31 December 2025

-

93,358

22,113

NET BOOK VALUE

At 31 December 2025

114,599

7,372

2,186

At 31 December 2024

114,599

8,673

2,571

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 January 2025

7,995

1,591

249,214

Additions

-

1,083

1,083

At 31 December 2025

7,995

2,674

250,297

DEPRECIATION

At 1 January 2025

7,299

1,549

122,633

Charge for year

104

169

1,959

At 31 December 2025

7,403

1,718

124,592

NET BOOK VALUE

At 31 December 2025

592

956

125,705

At 31 December 2024

696

42

126,581

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

-

5,094

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

85

2,240

Other creditors

578

-

Directors' current accounts

164,894

164,187

Accrued expenses

1,855

1,908

167,412

168,335