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REGISTERED NUMBER: 08040427 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 April 2024

for

DIND LTD

DIND LTD (Registered number: 08040427)

Contents of the Financial Statements
for the Year Ended 30 April 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


DIND LTD

Company Information
for the Year Ended 30 April 2024







DIRECTORS: Mr Nigel Arthur Dugmore
Mr Mohammad Hussain Khile





REGISTERED OFFICE: Office 1
21 Hatherton Street
Walsall
WS4 2LA





REGISTERED NUMBER: 08040427 (England and Wales)





ACCOUNTANTS: Dhillon Accountants Limited
Chartered Accountants
Office 1
21 Hatherton Street
Walsall
WS4 2LA

DIND LTD (Registered number: 08040427)

Balance Sheet
30 April 2024

30.4.24 30.4.23
Notes £    £   
FIXED ASSETS
Intangible assets 4 275,040 -
Tangible assets 5 31,410 28,320
306,450 28,320

CURRENT ASSETS
Stocks 136,323 102,868
Debtors 6 441,575 465,408
Cash at bank and in hand 171,350 285,236
749,248 853,512
CREDITORS
Amounts falling due within one year 7 (554,002 ) (407,167 )
NET CURRENT ASSETS 195,246 446,345
TOTAL ASSETS LESS CURRENT
LIABILITIES

501,696

474,665

CREDITORS
Amounts falling due after more than
one year

8

(207,821

)

-
NET ASSETS 293,875 474,665

CAPITAL AND RESERVES
Called up share capital 84 84
Capital redemption reserve 16 16
Retained earnings 293,775 474,565
SHAREHOLDERS' FUNDS 293,875 474,665

DIND LTD (Registered number: 08040427)

Balance Sheet - continued
30 April 2024


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 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.

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 January 2025 and were signed on its behalf by:





Mr Nigel Arthur Dugmore - Director


DIND LTD (Registered number: 08040427)

Notes to the Financial Statements
for the Year Ended 30 April 2024


1. STATUTORY INFORMATION

DIND LTD 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
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

The company was at the end of the year, a wholly owned subsidiary of another company incorporated in the EEA and in accordance with Section 400 of the Companies Act 2006, is not required to produce and publish consolidated accounts.

Preparation of consolidated financial statements
The financial statements contain information about DIND LTD as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Goodwill
Goodwill being the amount paid in connection with the aquisition of business which will be amortised over its estimated useful life of 10 years.

Tangible fixed assets
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

LeaseholdOver 25 years
Motor Vehicles25% reducing balance
Fixtures & Fittings15% reducing balance
Computer Equipment25% reducing balance


DIND LTD (Registered number: 08040427)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024


2. ACCOUNTING POLICIES - continued
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 35 (2023 - 32 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
Additions 305,600
At 30 April 2024 305,600
AMORTISATION
Charge for year 30,560
At 30 April 2024 30,560
NET BOOK VALUE
At 30 April 2024 275,040

DIND LTD (Registered number: 08040427)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024


5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 May 2023 7,394 103,509 110,903
Additions - 10,294 10,294
Disposals - (9,175 ) (9,175 )
At 30 April 2024 7,394 104,628 112,022
DEPRECIATION
At 1 May 2023 2,960 79,623 82,583
Charge for year 295 6,909 7,204
Eliminated on disposal - (9,175 ) (9,175 )
At 30 April 2024 3,255 77,357 80,612
NET BOOK VALUE
At 30 April 2024 4,139 27,271 31,410
At 30 April 2023 4,434 23,886 28,320

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade debtors 348,917 207,624
Amounts owed by group undertakings - 181,186
Other debtors 92,658 76,598
441,575 465,408

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Bank loans and overdrafts 32,876 -
Trade creditors 391,753 232,546
Taxation and social security 83,877 132,733
Other creditors 45,496 41,888
554,002 407,167

DIND LTD (Registered number: 08040427)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024


8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
30.4.24 30.4.23
£    £   
Bank loans 207,821 -

9. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
30.4.24 30.4.23
£    £   
Within one year 65,520 114,204

10. ULTIMATE CONTROLLING PARTY

The company's ultimate controlling party is Donnington Pharma Limited by virtue of its ownership of 100% of the issued share capital in the company.