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REGISTERED NUMBER: 04331684 (England and Wales)












Unaudited Financial Statements for the Year Ended 31 December 2023

for

Dinosaur UK Limited

Dinosaur UK Limited (Registered number: 04331684)






Contents of the Financial Statements
for the Year Ended 31 December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Dinosaur UK Limited

Company Information
for the Year Ended 31 December 2023







DIRECTORS: M P Beaumont
D J Pitchford





SECRETARY: S Buckley





REGISTERED OFFICE: 3rd Floor
86 Princess Street
Manchester
M1 6NG





REGISTERED NUMBER: 04331684 (England and Wales)





ACCOUNTANTS: Anthony Marshall Ltd
Chartered Accountants
70 Market Street
Tottington
Bury
Greater Manchester
BL8 3LJ

Dinosaur UK Limited (Registered number: 04331684)

Balance Sheet
31 December 2023

31.12.23 31.12.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 85,574 102,454
85,574 102,454

CURRENT ASSETS
Debtors 6 589,260 775,557
Cash at bank and in hand 739,690 633,241
1,328,950 1,408,798
CREDITORS
Amounts falling due within one year 7 629,731 691,663
NET CURRENT ASSETS 699,219 717,135
TOTAL ASSETS LESS CURRENT LIABILITIES 784,793 819,589

PROVISIONS FOR LIABILITIES 8 19,535 22,764
NET ASSETS 765,258 796,825

CAPITAL AND RESERVES
Called up share capital 60 60
Capital redemption reserve 40 40
Retained earnings 765,158 796,725
SHAREHOLDERS' FUNDS 765,258 796,825

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

Dinosaur UK Limited (Registered number: 04331684)

Balance Sheet - continued
31 December 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 Board of Directors and authorised for issue on 16 September 2024 and were signed on its behalf by:





M P Beaumont - Director


Dinosaur UK Limited (Registered number: 04331684)

Notes to the Financial Statements
for the Year Ended 31 December 2023

1. STATUTORY INFORMATION

Dinosaur UK 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of twenty years.

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 - 25% reducing balance
Fixtures and fittings - 25% reducing balance
Motor vehicles - 25% reducing balance
Computer equipment - 25% reducing balance

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.

Dinosaur UK Limited (Registered number: 04331684)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 22 (2022 - 19 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 January 2023
and 31 December 2023 1,155
AMORTISATION
At 1 January 2023
and 31 December 2023 1,155
NET BOOK VALUE
At 31 December 2023 -
At 31 December 2022 -

5. TANGIBLE FIXED ASSETS
Improvements Fixtures
to and Motor Computer
property fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 January 2023 11,604 91,583 32,448 110,565 246,200
Additions - 5,229 - 1,991 7,220
At 31 December 2023 11,604 96,812 32,448 112,556 253,420
DEPRECIATION
At 1 January 2023 1,692 42,766 23,312 75,976 143,746
Charge for year 2,478 11,551 2,039 8,032 24,100
At 31 December 2023 4,170 54,317 25,351 84,008 167,846
NET BOOK VALUE
At 31 December 2023 7,434 42,495 7,097 28,548 85,574
At 31 December 2022 9,912 48,817 9,136 34,589 102,454

Dinosaur UK Limited (Registered number: 04331684)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade debtors 554,101 742,935
Other debtors 35,159 32,622
589,260 775,557

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade creditors 22,964 144,412
Taxation and social security 201,710 206,524
Other creditors 405,057 340,727
629,731 691,663

8. PROVISIONS FOR LIABILITIES
31.12.23 31.12.22
£    £   
Deferred tax 19,535 22,764

Deferred
tax
£   
Balance at 1 January 2023 22,764
Provided during year (3,229 )
Balance at 31 December 2023 19,535

9. ULTIMATE CONTROLLING PARTY

The company is under the control of M.P. Beaumont, by virtue of his shareholding and directorship. Dinosaur Holdings Limited (company number : 09142726) holds all the issued share capital in Dinosaur UK Limited, and M.P. Beaumont holds 51% of the issued share capital in Dinosaur Holdings Limited, as at 31st December 2023.