Silverfin false false 31/12/2024 01/01/2024 31/12/2024 Ms K Lewis 10/11/2016 11 September 2025 The principal activity of the Company during the financial year was that of a holding company. 10471942 2024-12-31 10471942 bus:Director1 2024-12-31 10471942 2023-12-31 10471942 core:CurrentFinancialInstruments 2024-12-31 10471942 core:CurrentFinancialInstruments 2023-12-31 10471942 core:ShareCapital 2024-12-31 10471942 core:ShareCapital 2023-12-31 10471942 core:RetainedEarningsAccumulatedLosses 2024-12-31 10471942 core:RetainedEarningsAccumulatedLosses 2023-12-31 10471942 core:CostValuation 2023-12-31 10471942 core:AdditionsToInvestments 2024-12-31 10471942 core:CostValuation 2024-12-31 10471942 bus:OrdinaryShareClass1 2024-12-31 10471942 2024-01-01 2024-12-31 10471942 bus:FilletedAccounts 2024-01-01 2024-12-31 10471942 bus:SmallEntities 2024-01-01 2024-12-31 10471942 bus:AuditExemptWithAccountantsReport 2024-01-01 2024-12-31 10471942 bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 10471942 bus:Director1 2024-01-01 2024-12-31 10471942 2023-01-01 2023-12-31 10471942 bus:OrdinaryShareClass1 2024-01-01 2024-12-31 10471942 bus:OrdinaryShareClass1 2023-01-01 2023-12-31 iso4217:GBP xbrli:pure xbrli:shares

Company No: 10471942 (England and Wales)

# DINKY HOLDINGS LIMITED

### Unaudited Financial Statements
For the financial year ended 31 December 2024
Pages for filing with the registrar

DINKY HOLDINGS LIMITED

## Unaudited Financial Statements

For the financial year ended 31 December 2024

Contents

DINKY HOLDINGS LIMITED

## BALANCE SHEET

As at 31 December 2024
DINKY HOLDINGS LIMITED

## BALANCE SHEET (continued)

As at 31 December 2024

| Note | 2024 |  | 2023
|  | £ |  | £
Fixed assets |  |  |  |
Investments | 3 | 281,245 |  | 40,040
|  | 281,245 |  | 40,040
Current assets |  |  |  |
Cash at bank and in hand |  | 10 |  | 10
|  | 10 |  | 10
Creditors: amounts falling due within one year | 4 | ( 147,040) |  | ( 40)
Net current liabilities |  | (147,030) |  | (30)
Total assets less current liabilities |  | 134,215 |  | 40,010
Net assets |  | 134,215 |  | 40,010
Capital and reserves |  |  |  |
Called-up share capital | 5 | 10 |  | 10
Profit and loss account |  | 134,205 |  | 40,000
Total shareholder's funds |  | 134,215 |  | 40,010

For the financial year ending 31 December 2024 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Dinky Holdings Limited (registered number: 10471942) were approved and authorised for issue by the Director on 11 September 2025. They were signed on its behalf by:

Ms K Lewis Director |

DINKY HOLDINGS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2024
DINKY HOLDINGS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2024

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Dinky Holdings Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is C/O Francis Clark Llp Melville Building East, Royal William Yard, Plymouth, PL1 3GW, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Dividend income

Dividend income is recognised when the company's right to receive payment has been established.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Investments
Investments in non-convertible preference shares and non-puttable ordinary or preference shares (where shares are publicly traded or their fair value is reliably measurable) are measured at fair value through the Statement of Income and Retained Earnings. Where fair value cannot be measured reliably, investments are measured at cost less impairment.

##### Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

#### 2. Employees

| 2024 |  | 2023
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including the director | 0 |  | 0

#### 3. Fixed asset investments

| Other investments |  | Total
| £ |  | £
Cost or valuation before impairment |  |  |
At 01 January 2024 | 40,040 |  | 40,040
Additions | 241,205 |  | 241,205
At 31 December 2024 | 281,245 |  | 281,245
Carrying value at 31 December 2024 | 281,245 |  | 281,245
Carrying value at 31 December 2023 | 40,040 |  | 40,040

#### 4. Creditors: amounts falling due within one year

| 2024 |  | 2023
| £ |  | £
Other creditors | 147,040 |  | 40

#### 5. Called-up share capital

| 2024 |  | 2023
| £ |  | £
Allotted, called-up and fully-paid |  |  |
10 Ordinary A shares of £ 1.00 each | 10 |  | 10