Company registration number 03327897 (England and Wales)
DENSURANCE LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
PAGES FOR FILING WITH REGISTRAR
DENSURANCE LIMITED
BALANCE SHEET
AS AT 31 AUGUST 2025
31 August 2025
- 1 -
2025
2024
£
£
£
£
Current assets
18,513
14,798
Creditors: amounts falling due within one year
(10,665)
(8,859)
Net current assets
7,848
5,939
Net assets
7,848
5,939
Capital and reserves
7,848
5,939
Notes to the financial statements
1
Employees
The average number of persons, including directors, employed by the company during the year was as follows:
2025
2024
Number
Number
Employees
1
1
Densurance Limited is a private company limited by shares incorporated in England and Wales. The registered office is 22 Hilbre Court, South Parade, West Kirby, Wirral, West Yorkshire, CH48 3JU.
For the year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.
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.
These financial statements have been prepared in accordance with the micro-entity provisions and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime', and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true
The financial statements were approved and signed by the director and authorised for issue on 30 July 2026
S A Harrison
Director
Company registration number 03327897 (England and Wales)
DENSURANCE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
AS AT 31 AUGUST 2025
31 August 2025
- 2 -
1
Accounting policies
1.1
Accounting convention
These financial statements have been prepared in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-Entities Regime' and the requirements of the Companies Act 2014.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
1.2
Significant judgements and estimates
The company seeks to hold a long term surplus which is available to pay for the cost of dental care which may arise in the future from both current and past members of the discretionary fund, provided by the company. The principal reason that this surplus is held is to meet the cost of dental work necessary in the future, the cost of which is not known at the balance sheet date.
Amounts charged to profit and loss are based on the actual cost of dental work incurred during and after the period end, on the basis of amounts actually funded by the discretionary fund and the period over which that work is estimated to have become necessary.
The potential cost of future dental treatment is not provided for, as these potential claims against the discretionary fund do not constitute a liability, discretionary or otherwise, and are therefore not recognised in the balance sheet because recognition of the liability is subject to the company exercising its discretion to pay the cost of treatment, or not.
These potential costs may, to the extent that the company exercises its discretion to pay for the cost of treatment, become a liability over time, under the occurrence basis of indemnity provided to members of the discretionary fund.
1.3
Turnover
Turnover is measured at the fair value of the consideration received or receivable, exluding discounts, rebates, value added tax and other sales taxes.
1.4
Taxation
The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.