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REGISTERED NUMBER: 03689836 (England and Wales)












UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

DENNETT & STARR DEVELOPMENTS LIMITED
DENNETT & STARR DEVELOPMENTS LIMITED (REGISTERED NUMBER: 03689836)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025










Page

Statement of Financial Position 1

Notes to the Financial Statements 3


DENNETT & STARR DEVELOPMENTS LIMITED (REGISTERED NUMBER: 03689836)

STATEMENT OF FINANCIAL POSITION
31 DECEMBER 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 345,387 828,396

CURRENT ASSETS
Prepayments and accrued income 834 1,590
Cash at bank 662,619 324,983
663,453 326,573
CREDITORS
Amounts falling due within one year 5 101,998 21,140
NET CURRENT ASSETS 561,455 305,433
TOTAL ASSETS LESS CURRENT
LIABILITIES
906,842
1,133,829

PROVISIONS FOR LIABILITIES 6 56,429 149,025
NET ASSETS 850,413 984,804

CAPITAL AND RESERVES
Called up share capital 7 100 100
Non distributable reserves 8 215,576 539,312
Retained earnings 8 634,737 445,392
SHAREHOLDERS' FUNDS 850,413 984,804

The notes form part of these financial statements

Page 1 continued...
DENNETT & STARR DEVELOPMENTS LIMITED (REGISTERED NUMBER: 03689836)

STATEMENT OF FINANCIAL POSITION - continued
31 DECEMBER 2025


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 24 September 2026 and were signed on its behalf by:




Mr M Starr - Director



Mr R L Dennett - Director


The notes form part of these financial statements

Page 2
DENNETT & STARR DEVELOPMENTS LIMITED (REGISTERED NUMBER: 03689836)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025


1. STATUTORY INFORMATION

Dennett & Starr Developments Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 03689836

Registered office: Unit 2.02
High Weald House
Glovers End
Bexhill
East Sussex
TN39 5ES

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 as modified by the revaluation of certain assets.

TURNOVER
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

TANGIBLE FIXED ASSETS
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Land and buildings - NIL
Plant and machinery etc - 15% on reducing balance

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 statement of financial position date.

DEFERRED TAX
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

Page 3 continued...
DENNETT & STARR DEVELOPMENTS LIMITED (REGISTERED NUMBER: 03689836)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2025


4. TANGIBLE FIXED ASSETS
Fixtures
Freehold and
property fittings Totals
£    £    £   
Cost or valuation
At 1 January 2025 825,000 14,663 839,663
Disposals (350,000 ) - (350,000 )
Revaluations (132,500 ) - (132,500 )
At 31 December 2025 342,500 14,663 357,163
Depreciation
At 1 January 2025 - 11,267 11,267
Charge for year - 509 509
At 31 December 2025 - 11,776 11,776
Net book value
At 31 December 2025 342,500 2,887 345,387
At 31 December 2024 825,000 3,396 828,396

Cost or valuation at 31 December 2025 is represented by:

Fixtures
Freehold and
property fittings Totals
£    £    £   
Valuation in 2014 362,488 14,663 377,151
Valuation in 2019 225,000 - 225,000
Valuation in 2022 250,000 - 250,000
Valuation in 2023 (150,000 ) - (150,000 )
Valuation in 2025 (482,500 ) - (482,500 )
Cost 137,512 - 137,512
342,500 14,663 357,163

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Taxation and social security 89,781 5,686
Other creditors 12,217 15,454
101,998 21,140

6. PROVISIONS FOR LIABILITIES
2025 2024
£    £   
Deferred tax 56,429 149,025

Page 4 continued...
DENNETT & STARR DEVELOPMENTS LIMITED (REGISTERED NUMBER: 03689836)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2025


6. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1 January 2025 149,025
Utilised during year (92,596 )
Balance at 31 December 2025 56,429

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £    £   
100 Ordinary £1 100 100

8. RESERVES

Special reserve
The special reserve comprise the balance of fair values relating to the freehold property net of deferred tax on the gain. This reserve is non-distributable.

Retained earnings
The retained earnings comprise the balance of profits accumulated over the life of the company. This reserve is distributable.

Page 5