1 December 2022 false No description of principal activity Taxfiler 2023.12 11681746business:PrivateLimitedCompanyLtd2022-12-012023-11-30 116817462022-11-30 116817462022-12-012023-11-30 11681746business:AuditExemptWithAccountantsReport2022-12-012023-11-30 11681746business:FilletedAccounts2022-12-012023-11-30 116817462023-11-30 11681746business:Director12022-12-012023-11-30 11681746business:Director22022-12-012023-11-30 11681746business:RegisteredOffice2022-12-012023-11-30 116817462022-11-30 11681746core:WithinOneYear2023-11-30 11681746core:WithinOneYear2022-11-30 11681746core:ShareCapitalcore:PreviouslyStatedAmount2023-11-30 11681746core:ShareCapitalcore:PreviouslyStatedAmount2022-11-30 11681746core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-11-30 11681746core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-11-30 11681746core:PreviouslyStatedAmount2023-11-30 11681746core:PreviouslyStatedAmount2022-11-30 11681746business:SmallEntities2022-12-012023-11-30 11681746countries:EnglandWales2022-12-012023-11-30 11681746core:PlantMachinery2022-12-012023-11-30 11681746core:ComputerEquipment2022-12-012023-11-30 11681746core:PlantMachinery2022-11-30 11681746core:ComputerEquipment2022-11-30 11681746core:PlantMachinery2023-11-30 11681746core:ComputerEquipment2023-11-30 11681746business:OrdinaryShareClass12022-12-012023-11-30 11681746business:OrdinaryShareClass12021-12-012022-11-30 116817462021-12-012022-11-30 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 11681746 (England and Wales)
DINKI HUMAN LTD Unaudited accounts for the year ended 30 November 2023
DINKI HUMAN LTD Unaudited accounts Contents
Page
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DINKI HUMAN LTD Company Information for the year ended 30 November 2023
Directors
Ms Ester Maria Sophia Ford Mr Jack Thomas Ford
Company Number
11681746 (England and Wales)
Registered Office
195 Bishopsworth Road Bristol BS13 7LH ENGLAND
Accountants
Cone Accounting Limited 85 Great Portland Street First Floor London W1W 7LT
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DINKI HUMAN LTD Statement of financial position as at 30 November 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
870 
1,649 
Current assets
Inventories
9,758 
12,066 
Debtors
553 
190 
Cash at bank and in hand
202 
200 
10,513 
12,456 
Creditors: amounts falling due within one year
(61,209)
(60,157)
Net current liabilities
(50,696)
(47,701)
Net liabilities
(49,826)
(46,052)
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
(49,828)
(46,054)
Shareholders' funds
(49,826)
(46,052)
For the year ending 30 November 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 in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 29 January 2024 and were signed on its behalf by
Ms Ester Maria Sophia Ford Director Company Registration No. 11681746
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DINKI HUMAN LTD Notes to the Accounts for the year ended 30 November 2023
1
Statutory information
DINKI HUMAN LTD is a private company, limited by shares, registered in England and Wales, registration number 11681746. The registered office is 195 Bishopsworth Road, Bristol, BS13 7LH, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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 and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
Straight Line at 25%
Computer equipment
Straight Line over 3 years
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Foreign exchange
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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DINKI HUMAN LTD Notes to the Accounts for the year ended 30 November 2023
4
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 December 2022
1,231 
1,417 
2,648 
At 30 November 2023
1,231 
1,417 
2,648 
Depreciation
At 1 December 2022
616 
383 
999 
Charge for the year
307 
472 
779 
At 30 November 2023
923 
855 
1,778 
Net book value
At 30 November 2023
308 
562 
870 
At 30 November 2022
615 
1,034 
1,649 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
VAT
108 
69 
Trade debtors
267 
121 
Other debtors
178 
- 
553 
190 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
- 
299 
Trade creditors
29 
- 
Taxes and social security
- 
34 
Loans from directors
61,180 
59,824 
61,209 
60,157 
7
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2 
2 
8
Average number of employees
During the year the average number of employees was 1 (2022: 1).
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