Denmor Building Limited - Filleted accounts

Registered number

09817169

Denmor Building Limited

Filleted Accounts

30 November 2025

Denmor Building Limited
Registered number:		09817169
Balance Sheet
as at 30 November 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		41,882			40,954

Current assets
Stocks		892			920
Debtors	4	52,994			17,144
Cash at bank and in hand		76,336			69,958
		130,222			88,022

Creditors: amounts falling due within one year	5	(121,717)			(75,408)

Net current assets			8,505			12,614

Total assets less current liabilities			50,387			53,568

Creditors: amounts falling due after more than one year	6		(780)			(2,346)

Provisions for liabilities			(7,509)			(5,524)


Net assets			42,098			45,698

Capital and reserves
Called up share capital			2			2
Profit and loss account			42,096			45,696

Shareholders' funds			42,098			45,698

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




D A Morris
Director
Approved by the board on 19 August 2026

Denmor Building Limited
Notes to the Accounts
for the year ended 30 November 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Tools and equipment	20% per annum of net book value
	Motor vehicles	25% per annum of net book value

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			1		2


3	Tangible fixed assets
		Tools and equipment		Motor vehicles		Total
£			£		£
	Cost
	At 1 December 2024	44,919		51,018		95,937
	Additions	13,344		-		13,344
	At 30 November 2025	58,263		51,018		109,281

	Depreciation
	At 1 December 2024	35,075		19,908		54,983
	Charge for the year	4,638		7,778		12,416
	At 30 November 2025	39,713		27,686		67,399

	Net book value
	At 30 November 2025	18,550		23,332		41,882
	At 30 November 2024	9,844		31,110		40,954


4	Debtors			2025		2024
£					£

	Trade debtors			24,925		750
	Other debtors			28,069		16,394
				52,994		17,144


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Bank loans and overdrafts			1,695		1,695
	Trade creditors			104,116		40,151
	Accruals			6,753		5,328
	Taxation and social security costs			9,085		28,204
	Other creditors			68		30
				121,717		75,408


6	Creditors: amounts falling due after one year			2025		2024
£					£

	Bank loans			780		2,346


7	Other information

	Denmor Building Limited is a private company limited by shares and incorporated in England. Its registered office is:
	6 Brassington Terrace
	Den Lane
	Wrinehill
	Crewe
	CW3 9BT