REGISTERED NUMBER: 00599100 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2026

for

Denny of Southwold Limited

Page

Balance Sheet

1

Notes to the Financial Statements

3

Fixed assets

Tangible assets

5

40,326

46,475

Current assets

Stocks

102,195

109,929

Debtors

6

396,507

392,095

Cash at bank and in hand

300

5,872

499,002

507,896

Creditors

Amounts falling due within one year

7

(103,313

)

(72,837

)

Net current assets

395,689

435,059

Total assets less current liabilities

436,015

481,534

Creditors

Amounts falling due after more than one year

8

-

(3,334

)

Net assets

436,015

478,200

Capital and reserves

Called up share capital

1,000

1,000

Retained earnings

435,015

477,200

436,015

478,200

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 21 October 2026 and were signed by:

Mrs C A Knights - Director

1.	Statutory information

Denny of Southwold 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:

00599100

Registered office:

11 Market Place

Southwold

Suffolk

IP18 6EA

2.	Statement of compliance

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.

3.	Accounting policies

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Critical accounting judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

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

Tangible fixed assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Freehold property - 4% straight line

Plant and machinery - 10% reducing balance

Inventories

Inventories have been valued at the lower of cost and net estimated selling price, less costs to sell.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently measured at amortised cost.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.

Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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.

4.	Employees and directors

The average number of employees during the year was 10 (2025 - 9 ) .

5.	Tangible fixed assets

Freehold

Plant and

property

machinery

Totals

£

£

£

Cost

At 1 February 2025

and 31 January 2026

52,192

119,928

172,120

Depreciation

At 1 February 2025

46,330

79,315

125,645

Charge for year

2,087

4,062

6,149

At 31 January 2026

48,417

83,377

131,794

Net book value

At 31 January 2026

3,775

36,551

40,326

At 31 January 2025

5,862

40,613

46,475

6.

Debtors: amounts falling due within one year

2026

2025

£

£

Trade debtors

2,127

704

Other debtors

394,380

391,391

396,507

392,095

7.

Creditors: amounts falling due within one year

2026

2025

£

£

Bank loans and overdrafts

4,784

11,564

Trade creditors

52,672

24,065

Taxation and social security

15,520

13,169

Other creditors

30,337

24,039

103,313

72,837

8.

Creditors: amounts falling due after more than one year

2026

2025

£

£

Bank loans

-

3,334

9.	Related party disclosures

Included within other debtors after one year is an amount of £192,435 (2025 - £197,435) due from Denny Finance Limited, a company in which Mrs C A Knights is a director.

Included within other debtors within one year is an amount of £9,491 (2025 - £9,491) due from Denny Knights Limited, a company in which Mrs C A Knights is a director.