Dingley Dell Limited

Dingley Dell Limited
Directors' Report
For the year ended 31 December 2024

Director's report and financial statements

The directors present their annual report and the financial statements for the year ended 31 December 2024.

Principal activities

The principal activity of the company during the financial year was of pig breeding and rearing.

Directors

The directors who served the company throughout the year were as follows:

Paul Hayward

Haojia Li

Statement of directors' responsibilities

The directors are responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (Financial Reporting Standard 102). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.

In preparing these financial statements, the directors are required to :
-    select suitable accounting policies and then apply them consistently
-    make judgements and accounting estimates that are reasonable and prudent
-    state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
-    prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the companys transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

This report was approved by the board and signed on its behalf by:

----------------------------------
Paul Hayward
Director

Date approved: 26 September 2025

Registered Number: 11430652 Dingley Dell Limited
Statement of Financial Position
As at 31 December 2024

	Notes	2024 £	2023 £
Fixed assets
Intangible fixed assets	3	619,543	655,987
Tangible fixed assets	4	542,794	692,304
		1,162,337	1,348,291
Current assets
Stocks	5	1,418,793	1,575,574
Debtors	6	519,651	643,569
Cash at bank and in hand		317,435	102,350
		2,255,879	2,321,493
Creditors: amount falling due within one year	7	(435,046)	(508,969)
Net current assets		1,820,833	1,812,524

Total assets less current liabilities		2,983,170	3,160,815
Creditors: amount falling due after more than one year	8	(520,777)	(943,293)
Net assets		2,462,393	2,217,522

Capital and reserves
Called up share capital	9	500,200	500,200
Share premium account	10	2,974,800	2,974,800
Profit and loss account		(1,012,607)	(1,257,478)
Shareholders' funds		2,462,393	2,217,522

For the year ended 31 December 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 accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The financial statements were approved by the board of directors on 26 September 2025 and were signed on its behalf by:

-------------------------------
Paul Hayward
Director

Dingley Dell Limited
Notes to the Financial Statements
For the year ended 31 December 2024

General Information

Dingley Dell Limited is a private company, limited by shares, registered in England and Wales, registration number 11430652, registration address Ashmoor Hall, Mill Lane, Campsea Ash, Woodbridge, IP13 0PG.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Going concern basis

The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Government grants

Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.

Operating lease rentals

Rentals payable under operating leases are charged against income on a straight line basis over the lease term.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 20 years.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery

25% 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. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the year was 10 (2023 : 10).

Intangible fixed assets

Cost	Other	Total
	£	£
At 01 January 2024	728,875	728,875
Additions	-	-
Disposals	-	-
At 31 December 2024	728,875	728,875
Amortisation
At 01 January 2024	72,888	72,888
Charge for year	36,444	36,444
On disposals	-	-
At 31 December 2024	109,332	109,332
Net book values
At 31 December 2024	619,543	619,543
At 31 December 2023	655,987	655,987

Tangible fixed assets

Cost or valuation	Plant and Machinery	Total
	£	£
At 01 January 2024	1,353,956	1,353,956
Additions	31,422	31,422
Disposals	-	-
At 31 December 2024	1,385,378	1,385,378
Depreciation
At 01 January 2024	661,652	661,652
Charge for year	180,932	180,932
On disposals	-	-
At 31 December 2024	842,584	842,584
Net book values
Closing balance as at 31 December 2024	542,794	542,794
Opening balance as at 01 January 2024	692,304	692,304

Stocks

	2024 £		2023 £
Stocks	1,418,793		1,575,574
	1,418,793		1,575,574

Debtors: amounts falling due within one year

	2024 £	2023 £
Trade Debtors	448,916	560,546
Prepayments & Accrued Income	7,000	-
VAT	63,735	83,023
	519,651	643,569

Creditors: amount falling due within one year

	2024 £	2023 £
Trade Creditors	412,223	508,969
PAYE & Social Security	22,823	-
	435,046	508,969

Creditors: amount falling due after more than one year

	2024 £		2023 £
Other Creditors	520,777		943,293
	520,777		943,293

Share Capital

Authorised
500,400 Ordinary shares of £1.00 each

Allotted, called up and fully paid	2024 £		2023 £
500,200 Ordinary shares of £1.00 each	500,200		500,200
	500,200		500,200

10.

Share premium account

	2024 £		2023 £
Equity Share Premium b/fwd	2,974,800		2,974,800
	2,974,800		2,974,800

11.

Related parties

During the year the company entered into the following transactions with related parties:

	Transaction value - income/(expenses)				Balance owed by/(owed to)
	2024 £		2023 £		2024 £		2023 £
Mark and Paul Hayward	88,800		88,800		(604,665)		(943,293)

An interest free loan has been made to the company, which is due in more than one year. Other amounts are due from normal trading.


Registered Number: 11430652
England and Wales
Unaudited Financial Statements

for the year ended 31 December 2024
for
DINGLEY DELL LIMITED