Company Registration No. 10718155 (England and Wales)
Dinarie Limited
for the year ended 30 April 2024
Dinarie Limited
Company Information
for the year ended 30 April 2024
Company Number
10718155 (England and Wales)
Registered Office
179 Hastings Road
Telham
Battle
East Sussex
TN33 0TP
Accountants
RDM Accountancy Services Ltd
69 Mount Pleasant Road
Hastings
East Sussex
TN34 3SJ
Dinarie Limited
Statement of financial position
as at 30 April 2024
Tangible assets
44,958
48,490
Cash at bank and in hand
(4,276)
(3,404)
Creditors: amounts falling due within one year
(82,563)
(37,619)
Net current liabilities
(86,488)
(37,907)
Net (liabilities)/assets
(41,530)
10,583
Called up share capital
1
1
Profit and loss account
(41,531)
10,582
Shareholders' funds
(41,530)
10,583
For the year ending 30 April 2024 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 director acknowledges her 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 and authorised for issue on 27 January 2025 and were signed on its behalf by
Mandy Turreff
Director
Company Registration No. 10718155
Dinarie Limited
Notes to the Accounts
for the year ended 30 April 2024
Dinarie Limited is a private company, limited by shares, registered in England and Wales, registration number 10718155. The registered office is 179 Hastings Road, Telham, Battle, East Sussex, TN33 0TP.
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
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
25% Straight Line
Motor vehicles
33% Reducing Balance
Fixtures & fittings
25% Straight Line
Computer equipment
25% Straight Line
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Deferred tax assets are only included in the accounts when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Dinarie Limited
Notes to the Accounts
for the year ended 30 April 2024
4
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At 1 May 2023
21,401
7,492
40,943
3,476
73,312
Additions
1,434
-
5,400
773
7,607
At 30 April 2024
22,835
7,492
46,343
4,249
80,919
At 1 May 2023
-
2,261
21,482
1,079
24,822
Charge for the year
-
1,873
8,204
1,062
11,139
At 30 April 2024
-
4,134
29,686
2,141
35,961
At 30 April 2024
22,835
3,358
16,657
2,108
44,958
At 30 April 2023
21,401
5,231
19,461
2,397
48,490
Amounts falling due within one year
Accrued income and prepayments
351
2,268
Amounts falling due after more than one year
6
Creditors: amounts falling due within one year
2024
2023
Bank loans and overdrafts
22,680
-
Obligations under finance leases and hire purchase contracts
1,950
2,876
Taxes and social security
46,045
32,991
Loans from directors
6,097
475
7
Average number of employees
During the year the average number of employees was 21 (2023: 12).