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Registered number: 13357677 DI MINNO LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 APRIL 2025
DI MINNO LTD REGISTERED NUMBER: 13357677 STATEMENT OF FINANCIAL POSITION AS AT 30 APRIL 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 2,018 |  | 222,415
|  |  | 2,018 |  | 222,415
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 213,139 |  | 244,016 |
Cash at bank and in hand | 6 | 8,287 |  | 6,890 |
|  | 221,426 |  | 250,906 |
Creditors: amounts falling due within one year | 7 | (4,215,634) |  | (3,499,720) |
Net current liabilities |  |  | (3,994,208) |  | (3,248,814)
Total assets less current liabilities |  |  | (3,992,190) |  | (3,026,399)
Net liabilities |  |  | (3,992,190) |  | (3,026,399)
Capital and reserves |  |  |  |  |
Called up share capital | 8 |  | 100 |  | 100
Profit and loss account | 9 |  | (3,992,290) |  | (3,026,499)
|  |  | (3,992,190) |  | (3,026,399)
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DI MINNO LTD REGISTERED NUMBER: 13357677 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 30 APRIL 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 7 January 2026.
P Aschenbrenner
Director
The notes on pages 4 to 8 form part of these financial statements. Page 2
DI MINNO LTD STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 30 APRIL 2025
| Called up share capital | Profit and loss account | Total equity
| £ | £ | £
At 1 May 2023 | 100 | (1,671,600) | (1,671,500)
Comprehensive income for the year |  |  |
Loss for the year | - | (1,354,899) | (1,354,899)
Total comprehensive income for the year | - | (1,354,899) | (1,354,899)
Total transactions with owners | - | - | -
At 1 May 2024 | 100 | (3,026,499) | (3,026,399)
Comprehensive income for the year |  |  |
Loss for the year | - | (965,791) | (965,791)
Total comprehensive income for the year | - | (965,791) | (965,791)
Total transactions with owners | - | - | -
At 30 April 2025 | 100 | (3,992,290) | (3,992,190)
| The notes on pages 4 to 8 form part of these financial statements.
Page 3
DI MINNO LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 1.Accounting policies
| 1.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 1.2 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.
| 1.3 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.
| 1.4 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Page 4
DI MINNO LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 1.Accounting policies (continued)
| 1.5 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 1.6 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.
| 1.7 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Property improvements | - | 10% |
|  |  |  | Fixtures and fittings | - | 25% |
|  |  |  | Office equipment | - | 25% |
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 1.8 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 1.9 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value. Page 5
DI MINNO LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 1.Accounting policies (continued)
| 1.10 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
2. | Judgments in applying accounting policies and key sources of estimation uncertainty
In the application of the company's accounting policies management is required to make judgements, estimates and assumptions about the carrying value of assets and liabilities that are not readily ascertainable from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual outcomes may differ from these estimates. The estimates and underlying assumptions are reviewed on a continuing basis. Revisions to accounting estimates are recognised in the period in which the estimates are revised. The key areas of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements are described below: Prepayments & Accrued Expenditure The company includes a provision for invoices which are yet to be received from and amounts paid in advance to suppliers. These provisions are estimated based upon the expected values of the invoices which are issued and services received following the period end.
3. | Employees
| The average monthly number of employees, including directors, during the year was 6 (2024 - 7).
Page 6
DI MINNO LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
4. | Tangible fixed assets
|  | Freehold property | Fixtures and fittings | Office equipment | Total
|  | £ | £ | £ | £
| Cost or valuation |  |  |  |
| At 1 May 2024 | 133,079 | 265,901 | 3,258 | 402,238
| Disposals | (133,079) | (263,337) | - | (396,416)
| At 30 April 2025 | - | 2,564 | 3,258 | 5,822
| Depreciation |  |  |  |
| At 1 May 2024 | 29,284 | 149,076 | 1,462 | 179,822
| Charge for the year on owned assets | - | 641 | 814 | 1,455
| Disposals | (29,284) | (148,189) | - | (177,473)
| At 30 April 2025 | - | 1,528 | 2,276 | 3,804
| Net book value |  |  |  |
| At 30 April 2025 | - | 1,036 | 982 | 2,018
| At 30 April 2024 | 103,794 | 116,825 | 1,796 | 222,415
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 213,139 | 185,532
| Prepayments and accrued income | - | 58,484
|  | 213,139 | 244,016
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 8,287 | 6,890
|  | 8,287 | 6,890
Page 7
DI MINNO LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 54,442 | 42,121
| Amounts owed to group undertakings | 1,406,228 | 1,406,228
| Other taxation and social security | 16,835 | 11,589
| Other creditors | 2,736,629 | 2,038,282
| Accruals and deferred income | 1,500 | 1,500
|  | 4,215,634 | 3,499,720
8. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 1,000 (2024 - 1,000) Ordinay shares of £0.10 each | 100 | 100
9. | Reserves
Profit and loss account The profit and loss reserve is fully distributable.
10. | Pension commitments
The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £2,934 (2024 £2,350). Contributions totalling £Nil (2024 £852) were payable to the fund at the balance sheet date and are included in creditors.
11. | Controlling party
The ultimate controlling party is Di Minno LLC, a company incorporated in US.
Page 8