REGISTERED NUMBER: 06534575 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 March 2025

for

E L Denney & Son Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

P Denney

C Denney

SECRETARY:

P Denney

REGISTERED OFFICE:

50/54 Esplanade

Redcar

TS10 3AQ

REGISTERED NUMBER:

06534575 (England and Wales)

ACCOUNTANTS:

RAA North East Ltd

Eshton Suite 2

Wynyard Business Park

Wynyard Avenue

Billingham

Cleveland

TS22 5TB

Fixed assets

Intangible assets

4

28,260

37,680

Tangible assets

5

550,620

558,280

578,880

595,960

Current assets

Stocks

55,625

50,343

Debtors

6

-

10,383

Cash at bank and in hand

546

17,875

56,171

78,601

Creditors

Amounts falling due within one year

7

(1,548,352

)

(1,526,891

)

Net current liabilities

(1,492,181

)

(1,448,290

)

Total assets less current liabilities

(913,301

)

(852,330

)

Capital and reserves

Called up share capital

200

200

Retained earnings

(913,501

)

(852,530

)

(913,301

)

(852,330

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 11 August 2026 and were signed on its behalf by:

C Denney - Director

1.	STATUTORY INFORMATION

E L Denney & Son Limited 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.	ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS

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. 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.

GOODWILL

Goodwill, being the amount paid in connection with the acquisition of a business in 2008, is being amortised evenly over its estimated useful life of twenty years.

INTANGIBLE ASSETS

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of nil years.

TANGIBLE FIXED ASSETS

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

-

1% on cost

Plant and machinery

-

10% on cost

Fixtures and fittings

-

5% on cost

Motor vehicles

-

20% on cost

Computer equipment

-

25% on cost

STOCKS

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 7 ) .

4.	INTANGIBLE FIXED ASSETS

Computer

Goodwill

software

Totals

£

£

£

COST

At 31 March 2024

and 30 March 2025

150,000

9,600

159,600

AMORTISATION

At 31 March 2024

120,000

1,920

121,920

Amortisation for year

7,500

1,920

9,420

At 30 March 2025

127,500

3,840

131,340

NET BOOK VALUE

At 30 March 2025

22,500

5,760

28,260

At 30 March 2024

30,000

7,680

37,680

5.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

property

machinery

fittings

£

£

£

COST

At 31 March 2024

and 30 March 2025

637,806

8,569

9,649

DEPRECIATION

At 31 March 2024

84,887

5,370

7,487

Charge for year

6,378

800

482

At 30 March 2025

91,265

6,170

7,969

NET BOOK VALUE

At 30 March 2025

546,541

2,399

1,680

At 30 March 2024

552,919

3,199

2,162

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 31 March 2024

and 30 March 2025

1,661

16,851

674,536

DEPRECIATION

At 31 March 2024

1,661

16,851

116,256

Charge for year

-

-

7,660

At 30 March 2025

1,661

16,851

123,916

NET BOOK VALUE

At 30 March 2025

-

-

550,620

At 30 March 2024

-

-

558,280

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

-

10,383

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

25,323

25,565

Unsecured loan notes

700,000

700,000

Trade creditors

23,331

41,585

Social security and other tax

2,071

1,580

Pension Liability

227

259

VAT

1,915

3,651

Other creditors

653,141

653,141

Directors' current accounts

131,376

95,014

Accrued expenses

10,968

6,096

1,548,352

1,526,891

8.	GOING CONCERN

These accounts have been prepared on the going concern basis, on the understanding that the directors will continue to financially support the company for the foreseeable future.