ACCOUNTS - Final Accounts

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Registered number: 00723589

DENTS LIMITED

UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2023


DENTS LIMITED

COMPANY INFORMATION

Directors	R Yentob FCA
	N Yentob


Company secretary	R Yentob


Registered number	00723589


Registered office	Furnax Lane
	Warminster
	Wiltshire
	BA12 8PE


DENTS LIMITED

CONTENTS

	Page
Directors' Report	1
Income Statement	2
Statement of Financial Position	2
Notes to the Financial Statements	3


DENTS LIMITED

DIRECTORS' REPORT

FOR THE YEAR ENDED 31 JANUARY 2023

The directors present their report and the financial statements for the year ended 31 January 2023.

Directors

The directors who served during the year were:

R Yentob FCA

N Yentob

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 on 5 September 2023 and signed on its behalf.

R Yentob FCA

Director

Page 1


DENTS LIMITED

INCOME STATEMENT

FOR THE YEAR ENDED 31 JANUARY 2023

The Company has not traded during the year or the preceding financial year. During these periods, the Company received no income and incurred no expenditure and therefore made neither profit or loss.

The notes on page 3 form part of these financial statements.

STATEMENT OF FINANCIAL POSITION

AS AT 31 JANUARY 2023

	2023	2022
Note	£	£

Fixed assets
Investments	3	196,824	196,824
Current assets
Debtors: amounts falling due within one year	4	855,272	855,272
Net assets		1,052,096	1,052,096

Capital and reserves
Called up share capital	500,000	500,000
Share premium account	552,096	552,096
	1,052,096	1,052,096

For the year ended 31 January 2023 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 on 5 September 2023.

R Yentob FCA

Director

The notes on page 3 form part of these financial statements.

Page 2


DENTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2023

1.	General information

Dents Limited is a private limited liability company incorporated in England and Wales, with its registered office address at Furnax Lane, Warminster, Wiltshire, BA12 8PE.
The Company's functional and presentational currency is £ Sterling.

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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The Company is itself a subsidiary company and is exempt from the requirement to prepare group accounts by virtue of of section 400 of the Companies Act 2006. These financial statements therefore present information about the company as an individual undertaking and not about its group..

2.2

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

3.	Fixed asset investments

		Investments in subsidiary companies
		£
	Cost or valuation
	At 1 February 2022	196,824
	At 31 January 2023	196,824

Debtors

					2023	2022
					£	£

	Amounts owed by group undertakings	855,272	855,272

5.	Controlling party

The directors regard Dewhurst Dent Plc, a company registered in England and Wales, as the ultimate parent undertaking. Copies of group financial statements are available at the company's registered office.

Page 3