REGISTERED NUMBER: 13973071 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

DENDERA LIVERPOOL LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

M Afrah Gure

REGISTERED OFFICE:

1 Suite 210

Old Hall Street

Liverpool

L3 9HG

REGISTERED NUMBER:

13973071 (England and Wales)

FIXED ASSETS

Tangible assets

5

24,213

20,267

CURRENT ASSETS

Debtors

6

232,884

204,816

Cash at bank

743

2,063

233,627

206,879

CREDITORS

Amounts falling due within one year

7

311,468

238,183

NET CURRENT LIABILITIES

(77,841

)

(31,304

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(53,628

)

(11,037

)

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

10

(53,728

)

(11,137

)

SHAREHOLDERS' FUNDS

(53,628

)

(11,037

)

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

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

The director acknowledges his 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 17 June 2026 and were signed by:

M Afrah Gure - Director

1.	STATUTORY INFORMATION

Dendera Liverpool Ltd 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.	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.

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.

Fixtures and fittings

-

20% on reducing balance

Computer equipment

-

33% on cost

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern

The director and parent company have confirmed that they will continue to give financial support to the company until such time as its position improves. The company will continue to meet its liabilities as they fall due. The director considers that it is appropriate to prepare the financial statements on a going concern basis.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 32 (2024 - 76 ) .

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 April 2024

17,000

10,000

27,000

Additions

-

15,000

15,000

At 31 March 2025

17,000

25,000

42,000

DEPRECIATION

At 1 April 2024

3,400

3,333

6,733

Charge for year

2,720

8,334

11,054

At 31 March 2025

6,120

11,667

17,787

NET BOOK VALUE

At 31 March 2025

10,880

13,333

24,213

At 31 March 2024

13,600

6,667

20,267

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

£

Trade debtors

85,000

84,930

Amounts owed by group undertakings

55,384

59,211

Other debtors

92,500

60,675

232,884

204,816

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

£

Amounts owed to group undertakings

52,263

28,000

Tax

3,008

1,950

Social security and other taxes

256,111

208,233

Pension

86

-

311,468

238,183

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31/3/25

31/3/24

£

£

Within one year

25,000

25,000

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31/3/25

31/3/24

value:

£

£

100

Ordinary

1

100

100

10.

RESERVES

Retained

earnings

£

At 1 April 2024

(11,137

)

Deficit for the year

(42,591

)

At 31 March 2025

(53,728

)

11.	RELATED PARTY DISCLOSURES

At the year ended 31 March 2025, the company owed £24,263 to Dendera Brent Ltd, a fellow group company that is wholly owned subsidiary. The amount is interest free and repayable on demand.

At the year ended 31 March 2025, the company owed £28,000 to Dendera Group Ltd, the parent company. The amount is payable interest free and on demand.

At the year ended 31 March 2025, the company was owed £55,384 by Dendera Harrow Ltd, a fellow group company that is wholly owned subsidiary. The amount is interest free and repayable on demand.

12.	ULTIMATE CONTROLLING PARTY

The parent company, Dendera Group Ltd, is the ultimate controlling party.