REGISTERED NUMBER: 06875409 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

DENREY LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S Denton

R Denton

R Livingstone

SECRETARY:

S Denton

REGISTERED OFFICE:

Westwood House

Westwood Road

Earlsdon

Coventry

CV5 6GF

REGISTERED NUMBER:

06875409 (England and Wales)

ACCOUNTANTS:

Prime

Chartered Accountants

Corner Oak

1 Homer Road

Solihull

B91 3QG

FIXED ASSETS

Tangible assets

4

118

177

Investment property

5

1,748,657

1,858,644

1,748,775

1,858,821

CURRENT ASSETS

Debtors

6

1,443

298

Cash at bank

112,853

80,708

114,296

81,006

CREDITORS

Amounts falling due within one year

7

900,639

1,037,450

NET CURRENT LIABILITIES

(786,343

)

(956,444

)

TOTAL ASSETS LESS CURRENT LIABILITIES

962,432

902,377

CREDITORS

Amounts falling due after more than one year

8

156,013

188,808

NET ASSETS

806,419

713,569

CAPITAL AND RESERVES

Called up share capital

1,500

1,500

Retained earnings

804,919

712,069

SHAREHOLDERS' FUNDS

806,419

713,569

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 12 June 2026 and were signed on its behalf by:

S Denton - Director

1.	STATUTORY INFORMATION

Denrey 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.	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 represents gross rents receivable, the company is not registered for value added tax.

Tangible fixed assets

No depreciation has been charged on the freehold property or leasehold property as the directors are of the opinion that the property valuations are at least equal to their carrying value. This policy is contrary to the Companies Act 2006, but it is considered necessary by the directors, in order to give a true and fair view.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 April 2025

and 31 March 2026

1,315

DEPRECIATION

At 1 April 2025

1,138

Charge for year

59

At 31 March 2026

1,197

NET BOOK VALUE

At 31 March 2026

118

At 31 March 2025

177

The properties are subject to an annual impairment review by the directors. No impairment has been deemed to be necessary.

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

1,858,644

Disposals

(109,987

)

At 31 March 2026

1,748,657

NET BOOK VALUE

At 31 March 2026

1,748,657

At 31 March 2025

1,858,644

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

1,060

-

Other debtors

383

298

1,443

298

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

4,706

12,957

Trade creditors

2

28

Taxation and social security

30,611

19,064

Other creditors

865,320

1,005,401

900,639

1,037,450

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

156,013

188,808

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

145,870

168,932

9.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Bank loans

160,719

201,765

Lloyds Bank Plc holds a fixed and floating charge over the freehold property known as 63 Kingsway, Coventry, registered under title number WM73637.

Paragon Mortgages holds a charge over the freehold property known as 20 Alpine Court, Kenilworth, Coventry, registered under title number WK253798.

Precise Mortgages of Last year fully transfer to Paragon Mortgage.