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REGISTERED NUMBER: 12314016 (England and Wales)









UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2023

FOR

P DILLYSPOON LIMITED

P DILLYSPOON LIMITED (REGISTERED NUMBER: 12314016)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


P DILLYSPOON LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 NOVEMBER 2023







DIRECTOR: P E Dillingham





REGISTERED OFFICE: Un9 Armstrong House
First Avenue
Finningley
Doncaster
South Yorkshire
DN9 3GA





REGISTERED NUMBER: 12314016 (England and Wales)





ACCOUNTANTS: A Wigglesworth And Company Ltd
Armstrong House
First Avenue
Finningley
Doncaster
South Yorkshire
DN9 3GA

P DILLYSPOON LIMITED (REGISTERED NUMBER: 12314016)

BALANCE SHEET
30 NOVEMBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 56,189 58,753

CURRENT ASSETS
Stocks 18,652 15,380
Debtors 5 26,332 16,343
Cash at bank and in hand 57,823 33,169
102,807 64,892
CREDITORS
Amounts falling due within one year 6 66,094 61,556
NET CURRENT ASSETS 36,713 3,336
TOTAL ASSETS LESS CURRENT
LIABILITIES

92,902

62,089

CREDITORS
Amounts falling due after more than one
year

7

(31,900

)

(37,700

)

PROVISIONS FOR LIABILITIES (8,800 ) (5,705 )
NET ASSETS 52,202 18,684

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 52,102 18,584
SHAREHOLDERS' FUNDS 52,202 18,684

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

P DILLYSPOON LIMITED (REGISTERED NUMBER: 12314016)

BALANCE SHEET - continued
30 NOVEMBER 2023


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 director and authorised for issue on 2 July 2024 and were signed by:





P E Dillingham - Director


P DILLYSPOON LIMITED (REGISTERED NUMBER: 12314016)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

1. STATUTORY INFORMATION

P Dillyspoon Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

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.
Improvements to property - 15% on reducing balance
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 15% on reducing balance
Computer equipment - 33% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 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.

P DILLYSPOON LIMITED (REGISTERED NUMBER: 12314016)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2022 - 4 ) .

4. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and Computer
property machinery fittings equipment Totals
£    £    £    £    £   
COST
At 1 December 2022 18,722 23,497 47,415 - 89,634
Additions - - 3,817 3,373 7,190
At 30 November 2023 18,722 23,497 51,232 3,373 96,824
DEPRECIATION
At 1 December 2022 6,924 6,545 17,412 - 30,881
Charge for year 1,769 2,169 4,691 1,125 9,754
At 30 November 2023 8,693 8,714 22,103 1,125 40,635
NET BOOK VALUE
At 30 November 2023 10,029 14,783 29,129 2,248 56,189
At 30 November 2022 11,798 16,952 30,003 - 58,753

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Directors' current accounts 19,218 12,333
Prepayments 7,114 4,010
26,332 16,343

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 5,800 5,800
Other loans 14,214 27,595
Trade creditors 19,065 9,068
Amounts owed to group undertakings 2,008 44
Tax 8,148 7
VAT 7,195 7,907
Credit card 3,161 2,235
Accrued expenses 6,503 8,900
66,094 61,556

P DILLYSPOON LIMITED (REGISTERED NUMBER: 12314016)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2023

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
2023 2022
£    £   
Bank loans - 1-2 years 5,800 5,800
Bank loans - 2-5 years 17,400 17,400
Bank loans more 5 yr by instal 8,700 14,500
31,900 37,700

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 8,700 14,500

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 November 2023 and 30 November 2022:

2023 2022
£    £   
P E Dillingham
Balance outstanding at start of year 12,333 (16,426 )
Amounts advanced 19,385 28,759
Amounts repaid (12,500 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 19,218 12,333

During the year beneficial loan interest of £209 (2022 - £37) at 2% per annum has been charged to the overdrawn directors loan account.

9. ULTIMATE CONTROLLING PARTY

There is no overall controlling party.