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No description of principal activity
2023-07-01
Sage Accounts Production Advanced 2024 - FRS102_2024
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xbrli:shares
iso4217:GBP
SC629034
2023-07-01
2024-06-30
SC629034
2024-06-30
SC629034
2023-06-30
SC629034
2022-07-01
2023-06-30
SC629034
2023-06-30
SC629034
2022-06-30
SC629034
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2023-07-01
2024-06-30
SC629034
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2024-06-30
SC629034
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2024-06-30
SC629034
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2023-06-30
SC629034
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2024-06-30
SC629034
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2024-06-30
SC629034
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2023-06-30
SC629034
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2024-06-30
SC629034
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2023-06-30
SC629034
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2024-06-30
SC629034
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2023-06-30
SC629034
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2024-06-30
SC629034
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2023-06-30
SC629034
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2023-06-30
SC629034
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2024-06-30
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2024-06-30
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2024-06-30
SC629034
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2024-06-30
SC629034
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2024-06-30
SC629034
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2024-06-30
SC629034
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2023-07-01
2024-06-30
SC629034
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SC629034
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SC629034
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2023-07-01
2024-06-30
COMPANY REGISTRATION NUMBER:
SC629034
Filleted Unaudited Financial Statements |
|
Year ended 30 June 2024
Chartered accountants report to the board of directors on the preparation of the unaudited statutory financial statements |
1 |
|
|
Statement of financial position |
2 |
|
|
Notes to the financial statements |
4 |
|
|
Chartered Accountants Report to the Board of Directors on the Preparation of the Unaudited Statutory Financial Statements of
Dine on the Mile Limited |
|
Year ended 30 June 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Dine on the Mile Limited for the year ended 30 June 2024, which comprise the statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at www.icas.com/accountspreparationguidance. This report is made solely to the Board of Directors of Dine on the Mile Limited, as a body. Our work has been undertaken solely to prepare for your approval the financial statements of Dine on the Mile Limited and state those matters that we have agreed to state to you, as a body, in this report in accordance with the requirements of ICAS as detailed at www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Dine on the Mile Limited and its Board of Directors, as a body, for our work or for this report.
It is your duty to ensure that Dine on the Mile Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Dine on the Mile Limited. You consider that Dine on the Mile Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the financial statements of Dine on the Mile Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
GILLILAND & COMPANY
Chartered Accountants
216 West George Street
Glasgow
G2 2PQ
27 June 2025
Statement of Financial Position |
|
30 June 2024
Fixed assets
Tangible assets |
4 |
|
6,073 |
8,098 |
|
|
|
|
|
Current assets
Debtors |
5 |
1,467 |
|
5,472 |
Cash at bank and in hand |
1,034 |
|
1,583 |
|
------- |
|
------- |
|
2,501 |
|
7,055 |
|
|
|
|
|
Creditors: amounts falling due within one year |
6 |
38,167 |
|
29,818 |
|
-------- |
|
-------- |
Net current liabilities |
|
35,666 |
22,763 |
|
|
-------- |
-------- |
Total assets less current liabilities |
|
(
29,593) |
(
14,665) |
|
|
|
|
|
Creditors: amounts falling due after more than one year |
7 |
|
14,760 |
23,967 |
|
|
-------- |
-------- |
Net liabilities |
|
(
44,353) |
(
38,632) |
|
|
-------- |
-------- |
|
|
|
|
|
Capital and reserves
Called up share capital |
|
100 |
100 |
Profit and loss account |
|
(
44,453) |
(
38,732) |
|
|
-------- |
-------- |
Shareholders deficit |
|
(
44,353) |
(
38,632) |
|
|
-------- |
-------- |
|
|
|
|
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 30 June 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
-
The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476
;
-
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements
.
Statement of Financial Position (continued) |
|
30 June 2024
These financial statements were approved by the
board of directors
and authorised for issue on
27 June 2025
, and are signed on behalf of the board by:
Company registration number:
SC629034
Notes to the Financial Statements |
|
Year ended 30 June 2024
1.
General information
The company is a private company limited by shares, registered in Scotland. The address of the registered office is 216 West George Street, Glasgow, G22PQ, Scotland.
2.
Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3.
Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
The company is reliant on the support of the director in order to continue in operational existence and meet its liabilities as they fall due. The director is satisfied that he will continue to support the company and as such the going concern basis is appropriate for the preparation of the accounts.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
|
Fixtures and fittings |
- |
25% reducing balance |
|
Equipment |
- |
25% reducing balance |
|
|
|
|
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
4.
Tangible assets
|
Fixtures and fittings |
Equipment |
Total |
|
£ |
£ |
£ |
Cost |
|
|
|
At 1 July 2023 and 30 June 2024 |
245 |
20,079 |
20,324 |
|
---- |
-------- |
-------- |
Depreciation |
|
|
|
At 1 July 2023 |
147 |
12,079 |
12,226 |
Charge for the year |
25 |
2,000 |
2,025 |
|
---- |
-------- |
-------- |
At 30 June 2024 |
172 |
14,079 |
14,251 |
|
---- |
-------- |
-------- |
Carrying amount |
|
|
|
At 30 June 2024 |
73 |
6,000 |
6,073 |
|
---- |
-------- |
-------- |
At 30 June 2023 |
98 |
8,000 |
8,098 |
|
---- |
-------- |
-------- |
|
|
|
|
5.
Debtors
|
2024 |
2023 |
|
£ |
£ |
Other debtors |
1,467 |
5,472 |
|
------- |
------- |
|
|
|
6.
Creditors:
amounts falling due within one year
|
2024 |
2023 |
|
£ |
£ |
Bank loans and overdrafts |
9,999 |
10,000 |
Other creditors |
28,168 |
19,818 |
|
-------- |
-------- |
|
38,167 |
29,818 |
|
-------- |
-------- |
|
|
|
7.
Creditors:
amounts falling due after more than one year
|
2024 |
2023 |
|
£ |
£ |
Bank loans and overdrafts |
14,760 |
23,967 |
|
-------- |
-------- |
|
|
|
8.
Related party transactions
As at the 30th June 2024 the company owed £8,350 to Dine Murrayfield Limited (2023: company was owed £4,000 by Dine Murrayfield), a company in which the directors have an interest. As at the 30th June 2024 the company was owed £1,220 (2023: £1,220) by Dine Scotland Limited, a company in which the directors have an interest.