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DIRECTORS' REPORT
FOR THE YEAR ENDED 31 JANUARY 2026
The directors present their report and the financial statements for the year ended 31 January 2026.
The directors who served during the year were:
In preparing this report, the directors have taken advantage of the small companies exemptions provided by section 415A of the Companies Act 2006.
This report was approved by the board on 13 August 2026 and signed on its behalf.
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INCOME STATEMENT
FOR THE YEAR ENDED 31 JANUARY 2026
The Company has not traded during the year or the preceding financial year. During these periods, the Company received no income and incurred no expenditure and therefore made neither profit or loss.
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STATEMENT OF FINANCIAL POSITION
AS AT 31 JANUARY 2026
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Debtors: amounts falling due within one year
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For the year ended 31 January 2026 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.
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 were approved and authorised for issue by the board and were signed on its behalf on 13 August 2026.
The notes on pages 3 to 4 form part of these financial statements.
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NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026
Dents Limited is a private limited liability company incorporated in England and Wales, with its registered office address at Furnax Lane, Warminster, Wiltshire, BA12 8PE.
The Company's functional and presentational currency is £ Sterling.
2.Accounting policies
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Basis of preparation of financial statements
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The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of 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 Company is itself a subsidiary company and is exempt from the requirement to prepare group accounts by virtue of of section 400 of the Companies Act 2006. These financial statements therefore present information about the company as an individual undertaking and not about its group.
Investments in subsidiaries are measured at cost less accumulated impairment.
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Investments in subsidiary companies
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Amounts owed by group undertakings
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NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026
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Allotted, called up and fully paid
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500,000 (2025 - 500,000) Ordinary shares of £1 each
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The directors regard Dewhurst Dent Plc, a company registered in England and Wales, as the ultimate parent undertaking. Copies of group financial statements are available at the company's registered office.
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