REGISTERED NUMBER: 09374070 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JANUARY 2025

FOR

P E DILLYSPOONS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

P E Dillingham

REGISTERED OFFICE:

UN9 Armstrong House

First Avenue

Finningley

Doncaster

South Yorkshire

DN9 3GA

REGISTERED NUMBER:

09374070 (England and Wales)

ACCOUNTANTS:

A Wigglesworth and Company Ltd

Chartered Accountants

Armstrong House

First Avenue

Finningley

Doncaster

South Yorkshire

DN9 3GA

FIXED ASSETS

Tangible assets

4

41,681

39,602

CURRENT ASSETS

Stocks

10,477

16,418

Debtors

5

48,870

21,196

Cash at bank and in hand

17,657

30,264

77,004

67,878

CREDITORS

Amounts falling due within one year

6

62,306

47,204

NET CURRENT ASSETS

14,698

20,674

TOTAL ASSETS LESS CURRENT LIABILITIES

56,379

60,276

CREDITORS

Amounts falling due after more than one year

7

(38,396

)

(47,966

)

PROVISIONS FOR LIABILITIES

(7,919

)

(7,500

)

NET ASSETS

10,064

4,810

CAPITAL AND RESERVES

Called up share capital

200

200

Retained earnings

9,864

4,610

SHAREHOLDERS' FUNDS

10,064

4,810

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 January 2025 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.

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 30 October 2025 and were signed by:

P E Dillingham - Director

1.	STATUTORY INFORMATION

P E Dillyspoons 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 31 January 2024

19,496

33,202

19,557

8,310

80,565

Additions

2,262

7,466

-

541

10,269

At 30 January 2025

21,758

40,668

19,557

8,851

90,834

DEPRECIATION

At 31 January 2024

8,264

19,966

6,111

6,622

40,963

Charge for year

1,744

2,453

3,362

631

8,190

At 30 January 2025

10,008

22,419

9,473

7,253

49,153

NET BOOK VALUE

At 30 January 2025

11,750

18,249

10,084

1,598

41,681

At 30 January 2024

11,232

13,236

13,446

1,688

39,602

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 31 January 2024

and 30 January 2025

19,557

DEPRECIATION

At 31 January 2024

6,111

Charge for year

3,362

At 30 January 2025

9,473

NET BOOK VALUE

At 30 January 2025

10,084

At 30 January 2024

13,446

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by group undertakings

-

2,006

Other debtors

48,870

19,190

48,870

21,196

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts (see note 8)

5,800

986

Hire purchase contracts

3,641

3,641

Trade creditors

13,215

8,355

Amounts owed to group undertakings

2,462

-

Taxation and social security

29,302

25,856

Other creditors

7,886

8,366

62,306

47,204

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans (see note 8)

32,024

37,953

Hire purchase contracts

6,372

10,013

38,396

47,966

8.

LOANS

An analysis of the maturity of loans is given below:

2025

2024

£

£

Amounts falling due within one year or on demand:

Bank loans

5,800

986

Other loans

6,072

6,482

11,872

7,468

Amounts falling due between one and two years:

Bank loans - 1-2 years

5,800

5,915

Amounts falling due between two and five years:

Bank loans - 2-5 years

26,224

32,038

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

37,824

38,939

Hire purchase contracts

10,013

13,654

47,837

52,593

The bank loans and overdraft are secured against the assets of the company.

The hire purchase creditor is secured against the specific asset acquired.

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 January 2025 and 30 January 2024:

2025

2024

£

£

P E Dillingham

Balance outstanding at start of year

15,544

31,045

Amounts advanced

73,051

34,643

Amounts repaid

(77,144

)

(50,144

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

11,451

15,544

Beneficial loan interest has been charged of £110 (2024 - £575) at 2.25% per annum on the overdrawn balance.

11.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is P E Dillingham, holding 100% of the issued share capital.