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Registered number: 07600490
THE DINING CLUB DEAL LIMITED
Unaudited Financial Statements
For The Year Ended 31 May 2025
The Sandwich Accountancy Group Ltd
FMAAT FICB
148 Dover Road
Sandwich
Kent
CT13 0DD
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 07600490
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,927 3,564
2,927 3,564
CURRENT ASSETS
Stocks 5 1,000 500
Debtors 6 858 2,821
Cash at bank and in hand 24,898 39,681
26,756 43,002
Creditors: Amounts Falling Due Within One Year 7 (21,303 ) (35,021 )
NET CURRENT ASSETS (LIABILITIES) 5,453 7,981
TOTAL ASSETS LESS CURRENT LIABILITIES 8,380 11,545
NET ASSETS 8,380 11,545
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account 8,378 11,543
SHAREHOLDERS' FUNDS 8,380 11,545
Page 1
Page 2
For the year ending 31 May 2025 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 directors acknowledge their 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs Suzanne Roberts
Director
23rd July 2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
THE DINING CLUB DEAL LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 07600490 . The registered office is 69 Middle Street, Deal, Kent, CT14 6HP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:
Plant & Machinery 25% Reducing balance
Motor Vehicles 25% Reducing balance
Fixtures & Fittings 10% Straight line
Computer Equipment 10% Straight line
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 8 (2024: 8)
8 8
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 June 2024 3,318 18,995 15,000 358 37,671
Additions - - - 251 251
As at 31 May 2025 3,318 18,995 15,000 609 37,922
...CONTINUED
Page 3
Page 4
Depreciation
As at 1 June 2024 1,889 17,093 15,000 125 34,107
Provided during the period 357 476 - 55 888
As at 31 May 2025 2,246 17,569 15,000 180 34,995
Net Book Value
As at 31 May 2025 1,072 1,426 - 429 2,927
As at 1 June 2024 1,429 1,902 - 233 3,564
5. Stocks
2025 2024
£ £
Materials 1,000 500
6. Debtors
2025 2024
£ £
Due within one year
Prepayments and accrued income 858 2,821
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 30 28
Bank loans and overdrafts 2,333 4,346
Corporation tax 6,272 8,755
Other taxes and social security 325 596
VAT 6,466 6,701
Net wages 4,016 3,218
Other creditors 158 1,901
Accruals and deferred income 300 200
Directors' loan accounts 1,403 9,276
21,303 35,021
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
Page 4