Company registration number 06906293 (England and Wales)
BRIAN DENT HOLDINGS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026
PAGES FOR FILING WITH REGISTRAR
BRIAN DENT HOLDINGS LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 8
BRIAN DENT HOLDINGS LIMITED
BALANCE SHEET
AS AT
31 JANUARY 2026
31 January 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
3
3,842,798
2,891,069
Investment property
4
831,110
831,110
Investments
5
12,787
12,787
4,686,695
3,734,966
Current assets
Debtors
7
191,575
386,128
Cash at bank and in hand
285,747
835,896
477,322
1,222,024
Creditors: amounts falling due within one year
8
(71,010)
(253,602)
Net current assets
406,312
968,422
Total assets less current liabilities
5,093,007
4,703,388
Creditors: amounts falling due after more than one year
9
-
0
(66,135)
Provisions for liabilities
10
(948,252)
(722,767)
Net assets
4,144,755
3,914,486
Capital and reserves
Called up share capital
11
2,003
2,003
Non-distributable profits reserve
12
90,000
90,000
Distributable profit and loss reserves
4,052,752
3,822,483
Total equity
4,144,755
3,914,486
BRIAN DENT HOLDINGS LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 JANUARY 2026
31 January 2026
- 2 -

For the financial year ended 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 5 August 2026 and are signed on its behalf by:
C E Dinsdale
Director
Company registration number 06906293 (England and Wales)
BRIAN DENT HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026
- 3 -
1
Accounting policies
Company information

Brian Dent Holdings Limited is a private company limited by shares incorporated in England and Wales. The registered office is Littlemoor Mill, Whalley Road, Clitheroe, Lancashire, BB7 1PW.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

1.2
Going concern

The directors are not aware of any material uncertainties affecting the company and consider that the company will have sufficient resources to continue trading for the foreseeable future. As a result the directors have continued to adopt the going concern basis in preparing the financial statements.true

1.3
Revenue

Turnover represents amounts receivable for goods and services provided, net of VAT.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and machinery
20% Straight line for two years, then reducing balance
Fixtures, fittings & equipment
25% Straight line
Motor vehicles
25% Reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

BRIAN DENT HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2026
1
Accounting policies
(Continued)
- 4 -
1.6
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

1.7
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.8
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.9
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

BRIAN DENT HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2026
1
Accounting policies
(Continued)
- 5 -
Current tax

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.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.10
Leases
As lessee

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
4
4
BRIAN DENT HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2026
- 6 -
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 February 2025
7,962,929
Additions
1,985,323
Disposals
(797,283)
At 31 January 2026
9,150,969
Depreciation and impairment
At 1 February 2025
5,071,860
Depreciation charged in the year
862,496
Eliminated in respect of disposals
(626,185)
At 31 January 2026
5,308,171
Carrying amount
At 31 January 2026
3,842,798
At 31 January 2025
2,891,069

The net carrying value of tangible fixed assets includes the following in respect of assets held under hire purchase contracts.

2026
2025
£
£
Plant and machinery
353,813
496,000
4
Investment property
2026
£
Fair value
At 1 February 2025 and 31 January 2026
831,110

The company's portfolio of investment properties has been valued by the company directors.

BRIAN DENT HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2026
4
Investment property
(Continued)
- 7 -
If investment properties were stated on an historical cost basis rather than a fair value basis, the amounts would have been included as follows:
2026
2025
£
£
Cost
741,110
741,110
Accumulated depreciation
-
-
Carrying amount
741,110
741,110
5
Fixed asset investments
2026
2025
£
£
Shares in group undertakings and participating interests
5,287
5,287
Other investments other than loans
7,500
7,500
12,787
12,787
6
Subsidiaries

Details of the company's subsidiaries at 31 January 2026 are as follows:

Name of undertaking
Registered office
Class of
% Held
shares held
Direct
Brian Dent Limited
Littlemoor Mill, Whalley Road, Clitheroe, Lancashire, BB7 1PW
Ordinary
100.00
Pateshall Plant Limited
As above
Ordinary
100.00
7
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
4,723
152,718
Corporation tax recoverable
11,850
-
0
Amounts owed by group undertakings
75,000
230,000
Other debtors
100,002
3,410
191,575
386,128
BRIAN DENT HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2026
- 8 -
8
Creditors: amounts falling due within one year
2026
2025
£
£
Obligations under finance leases
66,135
174,658
Trade creditors
1,625
95
Other taxation and social security
-
71,902
Other creditors
-
0
3,697
Accruals and deferred income
3,250
3,250
71,010
265,452

Net obligations under finance lease and hire purchase contracts are secured by fixed charges on the assets concerned.

9
Creditors: amounts falling due after more than one year
2026
2025
£
£
Obligations under finance leases
-
0
66,135
10
Provisions for liabilities
2026
2025
£
£
Deferred tax liabilities
948,252
722,767
11
Called up share capital
2026
2025
2026
2025
Ordinary share capital
Number
Number
£
£
Issued and fully paid
A Ordinary shares of £1 each
2,000
2,000
2,000
2,000
B Ordinary shares of £1 each
1
1
1
1
C Ordinary shares of £1 each
2
2
2
2
2,003
2,003
2,003
2,003
12
Non-distributable profits reserve
2026
2025
£
£
At the beginning and end of the year
90,000
90,000
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