Company registration number:
SC746682
DINOS S.P.A LTD
Unaudited filleted financial statements
31 March 2025
DINOS S.P.A LTD
Contents
Accountants report
Statement of financial position and notes to the financial statements
DINOS S.P.A LTD
Report to the board of directors on the preparation of the
unaudited statutory financial statements of DINOS S.P.A LTD
Year ended 31 March 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of DINOS S.P.A LTD for the year ended 31 March 2025 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of ICAS , we are subject to its ethical and other professional requirements which are detailed at http://www.icas.com/accountspreparationguidance.
This report is made solely to the board of directors of DINOS S.P.A LTD, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of DINOS S.P.A LTD and state those matters that we have agreed to state to the board of directors of DINOS S.P.A LTD as a body, in this report in accordance with the requirements of ICAS as detailed at http://www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than DINOS S.P.A LTD and its board of directors as a body for our work or for this report.
It is your duty to ensure that DINOS S.P.A LTD has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of DINOS S.P.A LTD. You consider that DINOS S.P.A LTD is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the financial statements of DINOS S.P.A LTD. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
Ian J Brown and Company
Chartered Accountants
4 Lothian Street
Dalkeith
EH22 1DS
16 September 2025
DINOS S.P.A LTD
Statement of financial position
31 March 2025
|
|
|
2025 |
|
|
2024 |
|
|
|
|
£ |
£ |
|
£ |
£ |
|
|
|
|
|
|
|
|
|
Fixed assets |
|
|
|
294,667 |
|
|
11,999 |
|
|
|
|
_______ |
|
|
_______ |
|
|
|
|
|
|
|
|
|
Current assets |
|
|
163,877 |
|
|
205,688 |
|
|
Prepayments and accrued income |
|
|
3,463 |
|
|
- |
|
|
|
|
_______ |
|
|
_______ |
|
|
|
|
|
167,340 |
|
|
205,688 |
|
|
|
|
|
|
|
|
|
Creditors: amounts falling due within one year |
|
|
|
(
236,984) |
|
|
(
100,663) |
|
|
|
|
_______ |
|
|
_______ |
|
|
|
|
|
|
|
|
|
Net current (liabilities)/assets |
|
|
|
(
69,644) |
|
|
105,025 |
|
|
|
|
_______ |
|
|
_______ |
|
|
|
|
|
|
|
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|
Total assets less current liabilities |
|
|
|
225,023 |
|
|
117,024 |
|
|
|
|
|
|
|
|
|
|
|
|
_______ |
|
|
_______ |
|
Net assets |
|
|
|
225,023 |
|
|
117,024 |
|
|
|
|
_______ |
|
|
_______ |
|
|
|
|
|
|
|
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|
Capital and reserves |
|
|
|
225,023 |
|
|
117,024 |
|
|
|
|
_______ |
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|
_______ |
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Notes to the financial statements
DINOS S.P.A LTD
Year ended 31 March 2025
1.
Employee numbers
The average number of persons employed by the company during the year amounted to
8
(2024:
7
).
2.
Directors advances, credits and guarantees
|
During the year the directors entered into the following advances and credits with the company: |
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|
|
|
|
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|
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2025 |
|
|
|
|
|
|
|
|
|
Balance brought forward |
Advances /(credits) to the directors |
Amounts repaid |
Balance o/standing |
|
|
|
|
£ |
£ |
£ |
£ |
|
|
|
Mr Sabatino Pacitti |
(
17,484) |
- |
8,549 |
(
8,935) |
|
|
|
|
_______ |
_______ |
_______ |
_______ |
|
|
|
|
|
|
|
|
|
|
|
2024 |
|
|
|
|
|
|
|
|
|
Balance brought forward |
Advances /(credits) to the directors |
Amounts repaid |
Balance o/standing |
|
|
|
|
£ |
£ |
£ |
£ |
|
|
|
Mr Sabatino Pacitti |
- |
(
17,484) |
- |
(
17,484) |
|
|
|
|
_______ |
_______ |
_______ |
_______ |
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For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors responsiblities:
-
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 Act with respect to accounting records and the preparation of accounts.
The financial statements have been prepared in accordance with the micro-entity provisions and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
These financial statements were approved by the
board of directors
and authorised for issue on
16 September 2025
, and are signed on behalf of the board by:
Mr Sabatino Pacitti
Director
Company registration number:
SC746682
The company is a private company limited by shares, registered in Scotland. The address of the registered office is 4 Lothian Street, Dalkeith, EH22 1DS.