DENTON DEVELOPMENTS (HERTS) LIMITED


Director	Nikki Stone


Registered Address	42 Lytton Road
	Barnet
	EN5 5BY


Registered Number	10369838 (England and Wales)

Statement of Financial Position
30 September 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Investment property	4		570,000		1,325,558
			570,000		1,325,558
Current assets
Cash at bank and on hand		67,334		8,623
		67,334		8,623
Creditors amounts falling due within one year	5	(267,530)		(427,559)
Net current assets (liabilities)			(200,196)		(418,936)
Total assets less current liabilities			369,804		906,622
Creditors amounts falling due after one year	6		(377,880)		(894,273)
Provisions for liabilities	7		(8,114)		(9,842)
Net assets			(16,190)		2,507
Capital and reserves
Called up share capital			4		4
Revaluation reserve			24,341		29,527
Profit and loss account			(40,535)		(27,024)
Shareholders' funds			(16,190)		2,507

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 1 July 2026, and are signed on its behalf by:

Nikki Stone
Director
Registered Company No. 10369838

DENTON DEVELOPMENTS (HERTS) LIMITED

Notes to the Financial Statements
for the year ended 30 September 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Going concern
	After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Investment property
	The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss. Investment properties are valued using RICS open market valuation on a freehold basis.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		0

3.	Deferred tax
	Increases in the UK Corporation tax rate from 19% to 25% (19% effective from 1 April 2017, and 25% effective from 1 April 2023) have been substantively enacted. This will impact the company's future tax charge accordingly. The value of the deferred tax assets at the balance sheet date has been calculated using the applicable rate when the asset is expected to be realised.

4.	Investment property


		£
	Fair value at 01 October 24	1,325,558
	Additions	46,173
	Disposals	(801,731)
	At 30 September 25	570,000

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Other creditors	266,229	425,547
Accrued liabilities and deferred income	1,301	2,012
Total	267,530	427,559

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	377,880	894,273
Total	377,880	894,273

7.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	8,114	9,842
Total	8,114	9,842

8.	Related party transactions
	As at the balance sheet, included in creditors due within one year £266,229 (2024: £425,547) due to the shareholders. The amount is interest free and repayable on demand.