Caseware UK (AP4) 2025.0.111 2025.0.111 2026-03-31 2026-03-31 2025-04-01 false Retail sale of carpets, rugs, wall and floor coverings in specialised stores false 16 14 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 07193645 2025-04-01 2026-03-31 07193645 2024-04-01 2025-03-31 07193645 2026-03-31 07193645 2025-03-31 07193645 c:Director1 2025-04-01 2026-03-31 07193645 d:MotorVehicles 2025-04-01 2026-03-31 07193645 d:MotorVehicles 2026-03-31 07193645 d:MotorVehicles 2025-03-31 07193645 d:MotorVehicles d:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 07193645 d:FurnitureFittings 2025-04-01 2026-03-31 07193645 d:FurnitureFittings 2026-03-31 07193645 d:FurnitureFittings 2025-03-31 07193645 d:FurnitureFittings d:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 07193645 d:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 07193645 d:Goodwill 2025-04-01 2026-03-31 07193645 d:Goodwill 2026-03-31 07193645 d:Goodwill 2025-03-31 07193645 d:CurrentFinancialInstruments 2026-03-31 07193645 d:CurrentFinancialInstruments 2025-03-31 07193645 d:Non-currentFinancialInstruments 2026-03-31 07193645 d:Non-currentFinancialInstruments 2025-03-31 07193645 d:CurrentFinancialInstruments d:WithinOneYear 2026-03-31 07193645 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 07193645 d:Non-currentFinancialInstruments d:AfterOneYear 2026-03-31 07193645 d:Non-currentFinancialInstruments d:AfterOneYear 2025-03-31 07193645 d:ShareCapital 2026-03-31 07193645 d:ShareCapital 2025-03-31 07193645 d:CapitalRedemptionReserve 2026-03-31 07193645 d:CapitalRedemptionReserve 2025-03-31 07193645 d:RetainedEarningsAccumulatedLosses 2026-03-31 07193645 d:RetainedEarningsAccumulatedLosses 2025-03-31 07193645 d:AcceleratedTaxDepreciationDeferredTax 2026-03-31 07193645 d:AcceleratedTaxDepreciationDeferredTax 2025-03-31 07193645 c:OrdinaryShareClass1 2025-04-01 2026-03-31 07193645 c:OrdinaryShareClass1 2026-03-31 07193645 c:OrdinaryShareClass1 2025-03-31 07193645 c:OrdinaryShareClass2 2025-04-01 2026-03-31 07193645 c:OrdinaryShareClass2 2026-03-31 07193645 c:OrdinaryShareClass2 2025-03-31 07193645 c:OrdinaryShareClass3 2025-04-01 2026-03-31 07193645 c:OrdinaryShareClass3 2026-03-31 07193645 c:OrdinaryShareClass3 2025-03-31 07193645 c:OrdinaryShareClass4 2025-04-01 2026-03-31 07193645 c:OrdinaryShareClass4 2026-03-31 07193645 c:OrdinaryShareClass4 2025-03-31 07193645 c:FRS102 2025-04-01 2026-03-31 07193645 c:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 07193645 c:FullAccounts 2025-04-01 2026-03-31 07193645 c:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 07193645 2 2025-04-01 2026-03-31 07193645 e:PoundSterling 2025-04-01 2026-03-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 07193645 DENTONS CARPETS LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MARCH 2026
DENTONS CARPETS LIMITED REGISTERED NUMBER: 07193645 BALANCE SHEET AS AT 31 MARCH 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
FIXED ASSETS |  |  |  |  |
Tangible assets | 5 |  | 150,523 |  | 79,019
|  |  | 150,523 |  | 79,019
CURRENT ASSETS |  |  |  |  |
Stocks |  | 34,942 |  | 48,586 |
Debtors: amounts falling due within one year | 6 | 66,466 |  | 34,198 |
Cash at bank and in hand |  | 685,768 |  | 627,423 |
|  | 787,176 |  | 710,207 |
Creditors: amounts falling due within one year | 7 | (491,486) |  | (464,206) |
NET CURRENT ASSETS |  |  | 295,690 |  | 246,001
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 446,213 |  | 325,020
Creditors: amounts falling due after more than one year | 8 |  | (17,593) |  | (23,148)
PROVISIONS FOR LIABILITIES |  |  |  |  |
Deferred tax | 9 | (34,139) |  | (16,027) |
|  |  | (34,139) |  | (16,027)
NET ASSETS |  |  | 394,481 |  | 285,845
CAPITAL AND RESERVES |  |  |  |  |
Called up share capital | 10 |  | 120 |  | 120
Capital redemption reserve |  |  | 50 |  | 50
Profit and loss account |  |  | 394,311 |  | 285,675
|  |  | 394,481 |  | 285,845
Page 1
DENTONS CARPETS LIMITED REGISTERED NUMBER: 07193645 BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2026 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. 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. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
G P Smith
Director
Date: 11 August 2026
The notes on pages 3 to 9 form part of these financial statements. Page 2
DENTONS CARPETS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
1. | GENERAL INFORMATION
The Company is a private company limited by shares and is incorporated in England and Wales. The registered office is 91 High Street, Cottenham, Cambridge, CB24 8SD. The Company's functional and presentational currency is GBP. 2.ACCOUNTING POLICIES
| 2.1 | BASIS OF PREPARATION OF FINANCIAL STATEMENTS
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. 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 following principal accounting policies have been applied:
| 2.2 | TURNOVER
Turnover comprises the fair value of the consideration recieved or receivable for the sale of goods and provision of services in the ordinary course of the Company's activities. Turnover is shown net of value added tax, returns, rebates and discounts.
| 2.3 | OPERATING LEASES: THE COMPANY AS LESSEE
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.
| 2.4 | INTEREST INCOME
Interest income is recognised in profit or loss using the effective interest method.
| 2.5 | PENSIONS
DEFINED CONTRIBUTION PENSION PLAN The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds. Page 3
DENTONS CARPETS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 2.ACCOUNTING POLICIES (CONTINUED)
| 2.6 | CURRENT AND DEFERRED TAXATION
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.7 | INTANGIBLE ASSETS
GOODWILL Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer’s interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight-line basis to the Statement of Income and Retained Earnings over its useful economic life. OTHER INTANGIBLE ASSETS Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.
| 2.8 | TANGIBLE FIXED ASSETS
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Page 4
DENTONS CARPETS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 2.ACCOUNTING POLICIES (CONTINUED)
| 2.8 | TANGIBLE FIXED ASSETS (CONTINUED)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Motor vehicles | - | 25% |
|  |  |  | Fixtures and fittings | - | 10% |
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.9 | STOCKS
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.10 | DEBTORS
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.11 | CASH AND CASH EQUIVALENTS
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.12 | CREDITORS
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.13 | DIVIDENDS
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting. Page 5
DENTONS CARPETS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
3. | EMPLOYEES
| The average monthly number of employees, including directors, during the year was 16 (2025 - 14).
4. | INTANGIBLE ASSETS
|  | Goodwill
|  | £
| At 1 April 2025 | 150,000
| At 31 March 2026 | 150,000
| At 1 April 2025 | 150,000
| At 31 March 2026 | 150,000
| NET BOOK VALUE |
| At 31 March 2026 | -
| At 31 March 2025 | -
Page 6
DENTONS CARPETS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
5. | TANGIBLE FIXED ASSETS
|  | Motor vehicles | Fixtures and fittings | Total
|  | £ | £ | £
| COST OR VALUATION |  |  |
| At 1 April 2025 | 157,478 | 47,337 | 204,815
| Additions | 85,528 | 11,419 | 96,947
| At 31 March 2026 | 243,006 | 58,756 | 301,762
| DEPRECIATION |  |  |
| At 1 April 2025 | 106,717 | 19,079 | 125,796
| Charge for the year on owned assets | 21,161 | 4,282 | 25,443
| At 31 March 2026 | 127,878 | 23,361 | 151,239
| NET BOOK VALUE |  |  |
| At 31 March 2026 | 115,128 | 35,395 | 150,523
| At 31 March 2025 | 50,761 | 28,258 | 79,019
6. | DEBTORS
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade debtors - non-factored | 51,592 | 21,933
| Prepayments and accrued income | 14,874 | 12,265
|  | 66,466 | 34,198
Page 7
DENTONS CARPETS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Bank loans | 5,556 | 5,556
| Trade creditors | 173,976 | 92,694
| Corporation tax | 59,004 | 69,246
| Other taxation and social security | 56,080 | 71,083
| Other creditors | 196,870 | 225,627
|  | 491,486 | 464,206
| Bank loans represents a Government backed 'bounce back' loan which was drawn down in June 2020. The loan is 100% guaranteed by the Government and there were no fees or interest payable by the Company in the first 12 months. After the initial 12 month interest free period, interest is charged at 2.5% per annum. Included within other creditors is a year end pension liability of £NIL (2025 - £NIL)
8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Bank loans | 17,593 | 23,148
| Bank loans represents a Government backed 'bounce back' loan which was drawn down in June 2020. The loan is 100% guaranteed by the Government and there were no fees or interest payable by the Company in the first 12 months. After the initial 12 month interest free period, interest is charged at 2.5% per annum.
Page 8
DENTONS CARPETS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
9. | DEFERRED TAXATION
|  | 2026
|  | £
| At beginning of year | (16,027)
| Charged to profit or loss | (18,112)
| AT END OF YEAR | (34,139)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Accelerated capital allowances | (34,139) | (16,027)
|  | (34,139) | (16,027)
10. | SHARE CAPITAL
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
|  | ALLOTTED, CALLED UP AND FULLY PAID |  |
|  | 50 (2025 - 50) Ordinary Shares shares of £1 each | 50 | 50
|  | 50 (2025 - 50) Ordinary B Shares shares of £1 each | 50 | 50
|  | 10 (2025 - 10) Ordinary C Shares shares of £1 each | 10 | 10
|  | 10 (2025 - 10) Ordinary D Shares shares of £1 each | 10 | 10
|  |  | 120 | 120
11.OTHER FINANCIAL COMMITMENTS Total financial commitments, guarantees and contingencies that are not included in the balance sheet amount to £22,000 (2025 - £44,000).
Page 9