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Registered number: 00970959 DENCORA PROPERTIES LIMITED UNAUDITED DIRECTORS' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
DENCORA PROPERTIES LIMITED
COMPANY INFORMATION
Directors | M J Rickards FRICS
| D J Williams MRICS
Company secretary | M J Rickards FRICS
Registered number | 00970959
Registered office | Suite 1, Silwood Business Centre
| Silwood Park, Buckhurst Road
| Ascot
| Berkshire
| SL5 7PW
Accountants | Wellden Turnbull Limited
| Chartered Accountants
| Albany House
| Claremont Lane
| Esher
| Surrey
| KT10 9FQ
DENCORA PROPERTIES LIMITED
CONTENTS
| Page
Directors' report | 1
Accountants' report | 2
Statement of income and retained earnings | 3
Balance sheet | 4
Notes to the financial statements | 5 - 8
DENCORA PROPERTIES LIMITED
DIRECTORS' REPORT FOR THE YEAR ENDED 31 OCTOBER 2025 The directors present their report and the financial statements for the year ended 31 October 2025.
Directors
The directors who served during the year were:
M J Rickards FRICS
D J Williams MRICS
Small companies note
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 and signed on its behalf.
D J Williams MRICS Director
Date: 30 July 2026
Page 1
DENCORA PROPERTIES LIMITED
CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF DENCORA PROPERTIES LIMITED FOR THE YEAR ENDED 31 OCTOBER 2025 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Dencora Properties Limited for the year ended 31 October 2025 which comprise the statement of income and retained earnings, the 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 at https://www.icaew.com /regulation. It is your duty to ensure that Dencora Properties 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 result of Dencora Properties Limited. You consider that Dencora Properties Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or review of the financial statements of Dencora Properties 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. Wellden Turnbull Limited Chartered Accountants Albany House Claremont Lane Esher Surrey KT10 9FQ 30 July 2026 Page 2
DENCORA PROPERTIES LIMITED
STATEMENT OF INCOME AND RETAINED EARNINGS FOR THE YEAR ENDED 31 OCTOBER 2025
| 2025 | 2024
| £ | £
Profit before tax |  | - | -
Tax on profit |  | - | -
Profit after tax |  | - | -
Retained earnings at the beginning of the year |  | 3,305,788 | 3,305,788
Retained earnings at the end of the year |  | 3,305,788 | 3,305,788
The notes on pages 5 to 8 form part of these financial statements.
Page 3
DENCORA PROPERTIES LIMITED REGISTERED NUMBER:00970959
BALANCE SHEET AS AT 31 OCTOBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 3 | 7,410,594 |  | 7,410,594 |
|  | 7,410,594 |  | 7,410,594 |
Creditors: amounts falling due within one year | 4 | (4,104,156) |  | (4,104,156) |
Net current assets |  |  | 3,306,438 |  | 3,306,438
Total assets less current liabilities |  |  | 3,306,438 |  | 3,306,438
Net assets |  |  | 3,306,438 |  | 3,306,438
Capital and reserves |  |  |  |  |
Called up share capital | 5 |  | 650 |  | 650
Profit and loss account | 6 |  | 3,305,788 |  | 3,305,788
|  |  | 3,306,438 |  | 3,306,438
For the year ended 31 October 2025 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 by:
D J Williams MRICS
Director
Date: 30 July 2026
The notes on pages 5 to 8 form part of these financial statements. Page 4
DENCORA PROPERTIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
1. | General information
Dencora Properties Limited is a private company, limited by shares, and incorporated in England and Wales, registered number 00970959. The registered office is: Suite 1 Silwood Business Centre, Silwood Park, Buckhurst Road, Ascot, Berkshire, SL5 7PW. These financial statements are presented in sterling, which is the functional currency of the company and rounded to the nearest £. 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 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.
| 2.2 | Compliance with accounting standards
The financial statements have been prepared using FRS102, the financial reporting standard applicable in the UK and Republic of Ireland, including the disclosure and presentation requirements of Section 1A, applicable to small companies. There were no material departures from that standard.
| 2.3 | 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.
| 2.4 | Financial instruments
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” 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 trade and other receivables, cash and bank balances, are initially measured at their transaction price including transaction costs and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, 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. Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other receivables due with the operating cycle fall into this category of financial instruments. Page 5
DENCORA PROPERTIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 2.Accounting policies (continued)
| 2.4 | Financial instruments (continued)
Impairment of financial assets Financial assets are assessed for indicators of impairment at each reporting date. Financial assets are impaired when events, subsequent to their initial recognition, indicate the estimated future cash flows derived from the financial asset(s) have been adversely impacted. The impairment loss will be the difference between the current carrying amount and the present value of the future cash flows at the asset(s) original effective interest rate. If there is a favourable change in relation to the events surrounding the impairment loss then the impairment can be reviewed for possible reversal. The reversal will not cause the current carrying amount to exceed the original carrying amount had the impairment not been recognised. The impairment reversal is recognised in the profit or loss. Financial liabilities Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instruments any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities. Basic financial liabilities, which include trade and other payables, bank loans and other loans are initially measured at their transaction price after transaction costs. When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial. Debt instruments are subsequently carried at their amortised cost using the effective interest rate method. Trade payables are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade payables are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade payables are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial. Derecognition of financial instruments Derecognition of financial assets Financial assets are derecognised when their contractual right to future cash flow expire, or are settled, or when the Company transfers the asset and substantially all the risks and rewards of ownership to another party. If significant risks and rewards of ownership are retained after the transfer to another party, then the Company will continue to recognise the value of the portion of the risks and rewards retained. Derecognition of financial liabilities Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled. Page 6
DENCORA PROPERTIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
3. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 7,410,544 | 7,410,544
| Other debtors | 50 | 50
|  | 7,410,594 | 7,410,594
4. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed to group undertakings | 4,097,991 | 4,097,991
| Other taxation and social security | 165 | 165
| Share capital treated as debt | 6,000 | 6,000
|  | 4,104,156 | 4,104,156
5. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Shares classified as equity
|  | Allotted, called up and fully paid |  |
|  | 150 (2024 - 150) A ordinary shares of £1.00 each | 150 | 150
|  | 500 (2024 - 500) B ordinary shares of £1.00 each | 500 | 500
|  |  | 650 | 650
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Shares classified as debt
|  | Allotted, called up and fully paid |  |
|  | 1,500 (2024 - 1,500) A deferred shares of £1.00 each | 1,500 | 1,500
|  | 4,500 (2024 - 4,500) B deferred shares of £1.00 each | 4,500 | 4,500
|  |  | 6,000 | 6,000
Page 7
DENCORA PROPERTIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
6. | Reserves
Profit and loss account The profit and loss account represents cumulative profits and losses, net of dividends and other adjustments.
7. | Related party transactions
| The Company has taken the exemption under Financial Reporting Standard 102 (FRS102) Section 33 paragraph 1A not to disclose transactions and balances with its parent and fellow subsidiary companies on the basis it is a wholly owned subsidiary.
8. | Controlling party
Stockbourne Group Limited is the parent company. The registered office and principal place of business is, Suite 1, Silwood Business Centre, Silwood Park, Buckhurst Road, Ascot, SL5 7PW. The smallest and largest group of undertakings into which the results of the Company are consolidated is headed by Stockbourne Group Limited. The consolidated financial statements can be obtained from Companies House.
Page 8