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REGISTERED NUMBER: 12314016 (England and Wales)









UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2024

FOR

P DILLYSPOON LIMITED

P DILLYSPOON LIMITED (REGISTERED NUMBER: 12314016)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


P DILLYSPOON LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 NOVEMBER 2024







DIRECTOR: P E Dillingham





REGISTERED OFFICE: Un9 Armstrong House
First Avenue
Finningley
Doncaster
South Yorkshire
DN9 3GA





REGISTERED NUMBER: 12314016 (England and Wales)





ACCOUNTANTS: A Wigglesworth And Company Ltd
Armstrong House
First Avenue
Finningley
Doncaster
South Yorkshire
DN9 3GA

P DILLYSPOON LIMITED (REGISTERED NUMBER: 12314016)

BALANCE SHEET
30 NOVEMBER 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 63,945 56,189

CURRENT ASSETS
Stocks 18,113 18,652
Debtors 5 48,737 26,332
Cash at bank and in hand 82,217 57,823
149,067 102,807
CREDITORS
Amounts falling due within one year 6 70,727 66,094
NET CURRENT ASSETS 78,340 36,713
TOTAL ASSETS LESS CURRENT
LIABILITIES

142,285

92,902

CREDITORS
Amounts falling due after more than one
year

7

(28,878

)

(31,900

)

PROVISIONS FOR LIABILITIES (13,005 ) (8,800 )
NET ASSETS 100,402 52,202

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 100,302 52,102
SHAREHOLDERS' FUNDS 100,402 52,202

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

P DILLYSPOON LIMITED (REGISTERED NUMBER: 12314016)

BALANCE SHEET - continued
30 NOVEMBER 2024


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 director and authorised for issue on 31 August 2025 and were signed by:





P E Dillingham - Director


P DILLYSPOON LIMITED (REGISTERED NUMBER: 12314016)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

1. STATUTORY INFORMATION

P Dillyspoon 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.

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.

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 - 15% on reducing balance
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 15% on reducing balance
Computer equipment - 33% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

P DILLYSPOON LIMITED (REGISTERED NUMBER: 12314016)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 4 ) .

4. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and Computer
property machinery fittings equipment Totals
£    £    £    £    £   
COST
At 1 December 2023 18,722 23,497 51,232 3,373 96,824
Additions 4,000 5,694 5,145 3,391 18,230
At 30 November 2024 22,722 29,191 56,377 6,764 115,054
DEPRECIATION
At 1 December 2023 8,693 8,714 22,103 1,125 40,635
Charge for year 2,105 2,488 4,773 1,108 10,474
At 30 November 2024 10,798 11,202 26,876 2,233 51,109
NET BOOK VALUE
At 30 November 2024 11,924 17,989 29,501 4,531 63,945
At 30 November 2023 10,029 14,783 29,129 2,248 56,189

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Amounts owed by group undertakings 2,812 -
Directors' current accounts 41,114 19,218
Prepayments 4,811 7,114
48,737 26,332

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 5,800 5,800
Other loans 7,406 14,214
Trade creditors 20,403 19,065
Amounts owed to group undertakings - 2,008
Tax 15,323 8,148
VAT 8,109 7,195
Credit card 7,187 3,161
Accrued expenses 6,499 6,503
70,727 66,094

P DILLYSPOON LIMITED (REGISTERED NUMBER: 12314016)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2024

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
2024 2023
£    £   
Bank loans - 1-2 years 5,800 5,800
Bank loans - 2-5 years 17,400 17,400
Bank loans more 5 yr by instal 5,678 8,700
28,878 31,900

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 5,678 8,700

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 November 2024 and 30 November 2023:

2024 2023
£    £   
P E Dillingham
Balance outstanding at start of year 19,218 12,333
Amounts advanced 41,434 19,385
Amounts repaid (19,538 ) (12,500 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 41,114 19,218

During the year beneficial loan interest of £657 (2023 - £209) at 2.25% per annum has been charged to the overdrawn directors loan account.

9. ULTIMATE CONTROLLING PARTY

There is no overall controlling party.