REGISTERED NUMBER: 04495824 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Sid Dennis And Sons Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

9

DIRECTORS:

A F Dennis

Mrs M Dennis

REGISTERED OFFICE:

Endeavour House

7 Enterprise Way

Pinchbeck

Spalding

Lincolnshire

PE11 3YR

REGISTERED NUMBER:

04495824 (England and Wales)

ACCOUNTANTS:

INSIGHT

Acorn House

Church Lane

Croft

Skegness

Lincolnshire

PE24 4RW

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

2,116,880

2,302,247

2,116,880

2,302,247

CURRENT ASSETS

Stocks

112,500

225,050

Debtors

6

573,079

610,090

Cash at bank and in hand

1,691,643

186,453

2,377,222

1,021,593

CREDITORS

Amounts falling due within one year

7

2,912,882

1,430,310

NET CURRENT LIABILITIES

(535,660

)

(408,717

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,581,220

1,893,530

CREDITORS

Amounts falling due after more than one year

8

(132,645

)

(479,263

)

PROVISIONS FOR LIABILITIES

(432,977

)

(395,142

)

NET ASSETS

1,015,598

1,019,125

CAPITAL AND RESERVES

Called up share capital

300

300

Retained earnings

1,015,298

1,018,825

1,015,598

1,019,125

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 15 May 2026 and were signed on its behalf by:

A F Dennis - Director

Mrs M Dennis - Director

1.	STATUTORY INFORMATION

Sid Dennis And Sons 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 2003, 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Land and buildings

-

10% on cost

Plant and machinery etc

-

33% on cost, 20% on reducing balance, 15% on cost and 15% on reducing balance

Stocks

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

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 50 (2024 - 57 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

and 31 December 2025

260,000

AMORTISATION

At 1 January 2025

and 31 December 2025

260,000

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 January 2025

277,064

4,018,028

4,295,092

Additions

100,000

30,000

130,000

Disposals

-

(161,091

)

(161,091

)

At 31 December 2025

377,064

3,886,937

4,264,001

DEPRECIATION

At 1 January 2025

241,064

1,751,781

1,992,845

Charge for year

12,000

152,117

164,117

Eliminated on disposal

-

(9,841

)

(9,841

)

At 31 December 2025

253,064

1,894,057

2,147,121

NET BOOK VALUE

At 31 December 2025

124,000

1,992,880

2,116,880

At 31 December 2024

36,000

2,266,247

2,302,247

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 January 2025

675,995

Disposals

(7,500

)

At 31 December 2025

668,495

DEPRECIATION

At 1 January 2025

479,800

Charge for year

60,000

At 31 December 2025

539,800

NET BOOK VALUE

At 31 December 2025

128,695

At 31 December 2024

196,195

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

568,079

605,090

Other debtors

5,000

5,000

573,079

610,090

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans and overdrafts

405,304

451,322

Hire purchase contracts

19,278

90,028

Trade creditors

354,749

491,249

Amounts owed to group undertakings

500,000

100,000

Taxation and social security

281,502

168,162

Other creditors

1,352,049

129,549

2,912,882

1,430,310

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans

88,498

117,295

Hire purchase contracts

44,147

61,968

Other creditors

-

300,000

132,645

479,263

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 December 2025 and 31 December 2024:

31.12.25

31.12.24

£

£

S A Dennis and Mrs M Dennis

Balance outstanding at start of year

(40,877

)

(7,920

)

Amounts advanced

1,750

1,750

Amounts repaid

(62,500

)

(34,707

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(101,627

)

(40,877

)

A F Dennis

Balance outstanding at start of year

(44,949

)

(13,196

)

Amounts advanced

1,750

2,954

Amounts repaid

(62,500

)

(34,707

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(105,699

)

(44,949

)

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Sid Dennis And Sons Limited for the year ended 31 December 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Sid Dennis And Sons Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Sid Dennis And Sons Limited and state those matters that we have agreed to state to the Board of Directors of Sid Dennis And Sons Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Sid Dennis And Sons Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Sid Dennis And Sons Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Sid Dennis And Sons Limited. You consider that Sid Dennis And Sons Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Sid Dennis And Sons Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

INSIGHT

Acorn House

Church Lane

Croft

Skegness

Lincolnshire

PE24 4RW

15 May 2026