Company No: 12713508 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

Directors	M Bennett
	C Brafman

Registered office	2nd Floor Connaught House
	1-3 Mount Street
	(Entrance Via Davies Street)
	London
	W1K 3NB
	United Kingdom

Company number

12713508 (England and Wales)

Accountant	Kreston Reeves LLP
	37 St Margarets Street
	Canterbury
	Kent
	CT1 2TU

	Note	31.12.2024		31.07.2023
		£		£
Fixed assets
Intangible assets	3	250,819		81,556
Tangible assets	4	3,193		773
		254,012		82,329
Current assets
Debtors	5	1,693		0
Cash at bank and in hand		117,746		60,373
		119,439		60,373
Creditors: amounts falling due within one year	6	( 301,323)		( 33,372)
Net current (liabilities)/assets		(181,884)		27,001
Total assets less current liabilities		72,128		109,330
Net assets		72,128		109,330
Capital and reserves
Called-up share capital	7	3		3
Share premium account		994,985		609,986
Profit and loss account		( 922,860 )		( 500,659 )
Total shareholders' funds		72,128		109,330

For the financial period ending 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 financial statements for the financial period 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 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 Profit and Loss Account has not been delivered.

The financial statements of &Dine Ltd (registered number: 12713508) were approved and authorised for issue by the Board of Directors on 30 September 2025. They were signed on its behalf by:

M Bennett Director

1. Accounting policies

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

General information and basis of accounting

&Dine Ltd (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 2nd Floor Connaught House, 1-3 Mount Street, (Entrance Via Davies Street), London, W1K 3NB, 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 £.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Other intangible assets

4 years straight line

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery etc.

3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

2. Employees

	Period from 01.08.2023 to 31.12.2024		Year ended 31.07.2023
	Number		Number
Monthly average number of persons employed by the Company during the period, including directors	8		9

3. Intangible assets

	Other intangible assets		Total
	£		£
Cost
At 01 August 2023	86,160		86,160
Additions	236,218		236,218
At 31 December 2024	322,378		322,378
Accumulated amortisation
At 01 August 2023	4,604		4,604
Charge for the financial period	66,956		66,956
At 31 December 2024	71,559		71,559
Net book value
At 31 December 2024	250,819		250,819
At 31 July 2023	81,556		81,556

4. Tangible assets

	Plant and machinery etc.		Total
	£		£
Cost
At 01 August 2023	1,302		1,302
Additions	4,671		4,671
At 31 December 2024	5,973		5,973
Accumulated depreciation
At 01 August 2023	529		529
Charge for the financial period	2,251		2,251
At 31 December 2024	2,780		2,780
Net book value
At 31 December 2024	3,193		3,193
At 31 July 2023	773		773

5. Debtors

	31.12.2024		31.07.2023
	£		£
Trade debtors	1,693		0

6. Creditors: amounts falling due within one year

	31.12.2024		31.07.2023
	£		£
Trade creditors	2,567		0
Other taxation and social security	34,992		31,801
Obligations under finance leases and hire purchase contracts	1,536		0
Other creditors	262,228		1,571
	301,323		33,372

7. Called-up share capital

	31.12.2024		31.07.2023
	£		£
Allotted, called-up and fully-paid
2,951,131 Ordinary shares of £ 0.000001 each (31.07.2023: 2,691,922 shares of £ 0.000001 each)	3		3

8. Related party transactions

All related party transactions during the current and prior periods, including key management personnel compensation, were made under normal market conditions.

9. Ultimate controlling party

In the opinion of the directors there is no ultimate controlling party.