Dinyard Ltd


Director	Raymond J Norman


Registered Address	16 Greyhound Lane
	Stourbridge
	DY8 3AA


Registered Number	11402956 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		7,000		7,500
Tangible assets	4		52,102		5,232
			59,102		12,732
Current assets
Debtors	5	315,342		292,896
Cash at bank and on hand		316,993		269,176
		632,335		562,072
Creditors amounts falling due within one year	6	(328,370)		(249,761)
Net current assets (liabilities)			303,965		312,311
Total assets less current liabilities			363,067		325,043
Creditors amounts falling due after one year	7		(11,190)		-
Provisions for liabilities	9		(11,843)		(1,173)
Net assets			340,034		323,870
Capital and reserves
Called up share capital			100		100
Profit and loss account			339,934		323,770
Shareholders' funds			340,034		323,870

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 Director acknowledges 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 Director on 22 December 2025, and are signed on its behalf by:

Raymond J Norman
Director
Registered Company No. 11402956

Dinyard 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.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the 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.

	Intangible assets
	Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows: Goodwill (5% straight line method)

	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 (%)
	Vehicles	15
	Office Equipment	25

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	2		2

3.	Intangible assets

	Goodwill	Total
	£	£
Cost or valuation
At 01 April 24	10,000	10,000
At 31 March 25	10,000	10,000
Amortisation and impairment
At 01 April 24	2,500	2,500
Charge for year	500	500
At 31 March 25	3,000	3,000
Net book value
At 31 March 25	7,000	7,000
At 31 March 24	7,500	7,500

4.	Tangible fixed assets

	Vehicles	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 April 24	-	11,383	11,383
Additions	48,810	656	49,466
At 31 March 25	48,810	12,039	60,849
Depreciation and impairment
At 01 April 24	-	6,151	6,151
Charge for year	1,220	1,376	2,596
At 31 March 25	1,220	7,527	8,747
Net book value
At 31 March 25	47,590	4,512	52,102
At 31 March 24	-	5,232	5,232

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	256,489	229,981
Amounts owed by associates and joint ventures / participating interests	127	-
Other debtors	9	9
Prepayments and accrued income	58,717	62,906
Total	315,342	292,896

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	15,464	27,255
Amounts owed to related parties	190,065	120,001
Taxation and social security	116,201	101,968
Finance lease and HP contracts	6,103	-
Other creditors	37	37
Accrued liabilities and deferred income	500	500
Total	328,370	249,761


	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.

7.	Creditors: amounts due after one year

	2025	2024
	£	£
Other creditors	11,190	-
Total	11,190	-

8.	Obligations under finance leases

		2025		2024
		£		£
	Finance lease and HP contracts	11,190		-

9.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	11,843	1,173
Total	11,843	1,173

10.	Related party transactions
	At the year end the Company owed the Director £190,065 (2024 - £120,001). These monies had been advanced on an unsecured, interest free basis and are repayable upon demand.