IRIS Accounts Production v25.4.0.155 08042145 director 1.4.24 31.3.25 31.3.25 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 08042145 2024-03-31 08042145 2025-03-31 08042145 2024-04-01 2025-03-31 08042145 2023-03-31 08042145 2023-04-01 2024-03-31 08042145 2024-03-31 08042145 ns15:EnglandWales 2024-04-01 2025-03-31 08042145 ns14:PoundSterling 2024-04-01 2025-03-31 08042145 ns10:Director1 2024-04-01 2025-03-31 08042145 ns10:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 08042145 ns10:SmallEntities 2024-04-01 2025-03-31 08042145 ns10:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 08042145 ns10:SmallCompaniesRegimeForDirectorsReport 2024-04-01 2025-03-31 08042145 ns10:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 08042145 ns10:FullAccounts 2024-04-01 2025-03-31 08042145 ns10:RegisteredOffice 2024-04-01 2025-03-31 08042145 ns5:CurrentFinancialInstruments 2025-03-31 08042145 ns5:CurrentFinancialInstruments 2024-03-31 08042145 ns5:Non-currentFinancialInstruments 2025-03-31 08042145 ns5:Non-currentFinancialInstruments 2024-03-31 08042145 ns5:ShareCapital 2025-03-31 08042145 ns5:ShareCapital 2024-03-31 08042145 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 08042145 ns5:RetainedEarningsAccumulatedLosses 2024-03-31 08042145 ns5:FurnitureFittings 2024-04-01 2025-03-31 08042145 ns5:MotorVehicles 2024-04-01 2025-03-31 08042145 ns5:FurnitureFittings 2024-03-31 08042145 ns5:MotorVehicles 2024-03-31 08042145 ns5:FurnitureFittings 2025-03-31 08042145 ns5:MotorVehicles 2025-03-31 08042145 ns5:FurnitureFittings 2024-03-31 08042145 ns5:MotorVehicles 2024-03-31 08042145 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-03-31 08042145 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-03-31 08042145 1 ns10:Director1 2024-03-31 08042145 1 ns10:Director1 2023-03-31 08042145 1 ns10:Director1 2024-04-01 2025-03-31 08042145 1 ns10:Director1 2023-04-01 2024-03-31 08042145 1 ns10:Director1 2025-03-31 08042145 1 ns10:Director1 2024-03-31

REGISTERED NUMBER: 08042145 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

MODERN DINERS LIMITED

MODERN DINERS LIMITED (REGISTERED NUMBER: 08042145)

Contents of the Financial Statements

FOR THE YEAR ENDED 31 MARCH 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

MODERN DINERS LIMITED

Company Information

FOR THE YEAR ENDED 31 MARCH 2025

| DIRECTOR: | R M Harrison

| REGISTERED OFFICE: | The Tors Inn

| Belstone

| Okehampton

| Devon

| EX20 1QZ

| REGISTERED NUMBER: | 08042145 (England and Wales)

| ACCOUNTANTS: | Gravita Western Limited

| Keble House

| Southernhay Gardens

| Exeter

| Devon

| EX1 1NT

MODERN DINERS LIMITED (REGISTERED NUMBER: 08042145)

Balance Sheet

31 MARCH 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 5 | 9,537 |  | 11,856 |  |

CURRENT ASSETS

Stocks | 5,400 |  | 5,005 |  |

Debtors | 6 | 33,856 |  | 103,744 |  |

Cash at bank | 50,062 |  | - |  |

89,318 |  | 108,749 |  |

CREDITORS

Amounts falling due within one year | 7 | (55,599 | ) | (65,592 | ) |

NET CURRENT ASSETS | 33,719 |  | 43,157 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 43,256 |  | 55,013 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (31,490 | ) | (37,786 | ) |

PROVISIONS FOR LIABILITIES | (2,381 | ) | (2,960 | ) |

NET ASSETS | 9,385 |  | 14,267 |  |

CAPITAL AND RESERVES

Called up share capital | 1,000 |  | 1,000 |  |

Retained earnings | 8,385 |  | 13,267 |  |

9,385 |  | 14,267 |  |

MODERN DINERS LIMITED (REGISTERED NUMBER: 08042145)

Balance Sheet - continued

31 MARCH 2025

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 13 November 2025 and were signed by:

R M Harrison - Director

MODERN DINERS LIMITED (REGISTERED NUMBER: 08042145)

Notes to the Financial Statements

FOR THE YEAR ENDED 31 MARCH 2025

1. | COMPANY INFORMATION

| Modern Diners 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

| The company's principal place of business is: The Grapevine Brewhouse, 2 Victoria Road, Exmouth, Devon EX8 1DL.

| The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

2. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention.

| Turnover

| Turnover represents amounts chargeable in respect of the sale of goods falling within the company's ordinary activities.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Fixtures, fittings and equipment | - | 25% on reducing balance

| Motor vehicles | - | 25% 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.

| Cash and cash equivalents

| Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

MODERN DINERS LIMITED (REGISTERED NUMBER: 08042145)

Notes to the Financial Statements - continued

FOR THE YEAR ENDED 31 MARCH 2025

3. | ACCOUNTING POLICIES - continued

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 10 (2024 - 7 ) .

5. | TANGIBLE FIXED ASSETS

| Fixtures, |

| fittings |

| and |  | Motor |

| equipment |  | vehicles |  | Totals

£ | £ | £ |

| COST

| At 1 April 2024 | 18,262 |  | 12,300 |  | 30,562 |  |

| Additions | 840 |  | - |  | 840 |  |

| At 31 March 2025 | 19,102 |  | 12,300 |  | 31,402 |  |

| DEPRECIATION

| At 1 April 2024 | 13,036 |  | 5,670 |  | 18,706 |  |

| Charge for year | 1,502 |  | 1,657 |  | 3,159 |  |

| At 31 March 2025 | 14,538 |  | 7,327 |  | 21,865 |  |

| NET BOOK VALUE

| At 31 March 2025 | 4,564 |  | 4,973 |  | 9,537 |  |

| At 31 March 2024 | 5,226 |  | 6,630 |  | 11,856 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 7,856 |  | - |  |

| Other debtors | 26,000 |  | 103,744 |  |

33,856 |  | 103,744 |  |

MODERN DINERS LIMITED (REGISTERED NUMBER: 08042145)

Notes to the Financial Statements - continued

FOR THE YEAR ENDED 31 MARCH 2025

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 17,249 |  | 11,553 |  |

| Trade creditors | 10,233 |  | 19,038 |  |

| Taxation and social security | 24,878 |  | 32,121 |  |

| Other creditors | 3,239 |  | 2,880 |  |

55,599 |  | 65,592 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans | 31,490 |  | 37,786 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans more 5 yr by instal | 6,985 |  | 13,943 |  |

9. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

2025 | 2024 |

£ | £ |

| R M Harrison

| Balance outstanding at start of year | 59,036 |  | 46,357 |  |

| Amounts advanced | 41,500 |  | 36,679 |  |

| Amounts repaid | (100,536 | ) | (24,000 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | - |  | 59,036 |  |

| The loan has had interest charged at the official rate and is repayable on demand.

10. | RELATED PARTY DISCLOSURES

| R M Harrison (Director)

| A personal guarantee has been provided by the director to HSBC Bank p.l.c. in support of the bank borrowings.

| Related company loans (under common ownership)

| Included in debtors within one year is a loan with a related company £18,434 (2024 £36,579). The loan is interest free and repayable on demand.