DINEINDULGE LTD


Directors	BAILES, Jessica Helen
	BAILES, Robert Glenn


Registered Address	The Dutch Barn Bremhill Grove Farm
	East Tytherton
	Chippenham
	SN15 4LX


Registered Number	07015616 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		138,068		140,387
			138,068		140,387
Current assets
Debtors		139,126		146,167
Cash at bank and on hand		140,798		93,040
		279,924		239,207
Creditors amounts falling due within one year	4	(440,841)		(304,496)
Net current assets (liabilities)			(160,917)		(65,289)
Total assets less current liabilities			(22,849)		75,098
Creditors amounts falling due after one year	5		(12,872)		(33,721)
Provisions for liabilities	6		(10,977)		(19,361)
Net assets			(46,698)		22,016
Capital and reserves
Called up share capital			167		167
Profit and loss account			(46,865)		21,849
Shareholders' funds			(46,698)		22,016

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 9 December 2025, and are signed on its behalf by:

BAILES, Jessica Helen
Director

BAILES, Robert Glenn
Director

Registered Company No. 07015616

DINEINDULGE LTD

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


	Reducing balance (%)	Straight line (years)
Land and buildings	-	5
Plant and machinery	25	5
Fixtures and fittings	-	5
Vehicles	25	-

2.	Average number of employees


		2025		2024
	Average number of employees during the year	14		15

3.	Tangible fixed assets

	Land & buildings	Plant & machinery	Vehicles	Fixtures & fittings	Office Equipment	Total
	£	£	£	£	£	£
Cost or valuation
At 01 April 24	19,888	203,282	61,090	13,136	26,440	323,836
Additions	-	50,698	-	-	2,205	52,903
Disposals	(17,876)	(23,644)	-	(9,003)	(7,354)	(57,877)
At 31 March 25	2,012	230,336	61,090	4,133	21,291	318,862
Depreciation and impairment
At 01 April 24	9,140	121,920	31,022	7,583	13,784	183,449
Charge for year	402	12,436	7,517	826	2,929	24,110
On disposals	(8,167)	(7,668)	-	(6,287)	(4,643)	(26,765)
At 31 March 25	1,375	126,688	38,539	2,122	12,070	180,794
Net book value
At 31 March 25	637	103,648	22,551	2,011	9,221	138,068
At 31 March 24	10,748	81,362	30,068	5,553	12,656	140,387

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	17,864	67,716
Bank borrowings and overdrafts	134,573	23,829
Taxation and social security	124,303	178,679
Other creditors	24,742	5,661
Accrued liabilities and deferred income	139,359	28,611
Total	440,841	304,496


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

5.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	12,872	33,721
Total	12,872	33,721

6.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	10,977	19,361
Total	10,977	19,361