2022-08-01 12725020 2023-07-31 12725020 2022-08-01 2023-07-31 12725020 2022-07-31 12725020 2021-08-01 2022-07-31 12725020 uk-core:WithinOneYear 2022-07-31 12725020 uk-core:WithinOneYear 2023-07-31 12725020 uk-core:ShareCapital 2023-07-31 12725020 uk-core:ShareCapital 2022-07-31 12725020 uk-core:RetainedEarningsAccumulatedLosses 2023-07-31 12725020 uk-core:RetainedEarningsAccumulatedLosses 2022-07-31 12725020 uk-bus:Director1 2022-08-01 2023-07-31 12725020 uk-core:PlantMachinery 2022-08-01 2023-07-31 12725020 uk-core:BetweenTwoFiveYears 2023-07-31 iso4217:GBP xbrli:pure 12725020 uk-bus:AuditExemptWithAccountantsReport 2022-08-01 2023-07-31 12725020 uk-bus:FRS102 2022-08-01 2023-07-31 12725020 uk-bus:FilletedAccounts 2022-08-01 2023-07-31 12725020 uk-bus:PrivateLimitedCompanyLtd 2022-08-01 2023-07-31
Dinu Dinu Limited
Registered Number:12725020
For the year ended 31 July 2023
England and Wales
Unaudited Financial Statements
2
For the year ended 31 July 2023
Dinu Dinu Limited
Contents Page
1
Statement of Financial Position
2 to 4
Notes to the Financial Statements
3
Registered Number :
12725020
As at 31 July 2023
Dinu Dinu Limited
Statement of Financial Position
£
£
2022
2023
Notes
Fixed assets
Property, plant and equipment
10,348
-
2
10,348
-
Current assets
Inventories
-
2,750
3
Trade and other receivables
-
5,685
4
2
Cash and cash equivalents
18,852
27,287
2
Trade and other payables: amounts falling due within one year
(4,407)
(32,378)
5
(4,405)
(5,091)
Net current liabilities
Total assets less current liabilities
5,257
(4,405)
(1,044)
-
Provisions for liabilities
4,213
Net assets/liabilities
(4,405)
Capital and reserves
Called up share capital
100
100
Retained earnings
4,113
(4,505)
4,213
(4,405)
Shareholders' funds
For the year ended 31 July 2023 the company was entitled to exemption from audit under Section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2023 in accordance with Section 476 of the Companies Act 2006
The directors acknowledge their responsibilities for:a) ensuring that the company keeps proper 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 Section 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.
In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
Mr Antonio Dinu Director
These financial statements were approved and authorised for issue by the Board on 12 March 2024 and were signed by:
The notes form part of these financial statements
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4
For the year ended 31 July 2023
Dinu Dinu Limited
Notes to the Financial Statements
Statutory Information
Dinu Dinu Limited is a private limited company, limited by shares, domiciled in England and Wales, registration number
12725020.
Principal place of business:
Oldstone Restaurant
Nailsworth
Gloucestershire
GL6 0DU
Registered address:
Windyridge
Amberley
Stroud
Gloucestershire
GL5 5AA
The presentation currency is £ sterling.
1. Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A of Financial Reporting
Standard 102 ''The Financial Reporting Standard applicable in the UK and Republic of Ireland'' and the Companies Act
2006. The financial statements have been prepared under the historical costs convention as modified by the revaluation
of certain assets.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax or other similar sales taxes.
Property, plant and equipment
Property, plant and equipment, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery
25% Reducing balance
Inventories
Inventories are value at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
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.
Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straightline basis over the period of the lease.
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5
For the year ended 31 July 2023
Dinu Dinu Limited
Notes to the Financial Statements Continued
2. Property, plant and equipment
Plant and
Machinery
£
Cost or valuation
13,797
Additions
At 31 July 2023
13,797
Provision for depreciation and impairment
Charge for year
3,449
At 31 July 2023
3,449
At 31 July 2023
Net book value
10,348
3. Inventories
2022
2023
£
£
Stocks
2,750
-
4. Trade and other receivables
2022
2023
£
£
Other debtors
5,685
-
5. Trade and other payables: amounts falling due within one year
2022
2023
£
£
Trade creditors
883
-
Other creditors
31,495
4,407
32,378
4,407
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6
For the year ended 31 July 2023
Dinu Dinu Limited
Notes to the Financial Statements Continued
6. Guarantees and other financial commitments
Lease commitments
At 31 July 2023 the company had annual commitments under non-cancellable operating leases as set out below:
2023
£
Operating leases which expire:
10,000
Within 2 to 5 years
10,000
7. Average number of persons employed
During the year the average number of employees was 3 (2022 : 1)
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