REGISTERED NUMBER: 09157445 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

FOR

PRIVATE CLIENT DINING CLUB LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mrs S H Bell

D T Bell

REGISTERED OFFICE:

15 West Street

Brighton

East Sussex

BN1 2RL

REGISTERED NUMBER:

09157445 (England and Wales)

ACCOUNTANTS:

Galloways Accounting (Hove) Limited

15 West Street

Brighton

East Sussex

BN1 2RL

FIXED ASSETS

Intangible assets

3

138

147

Tangible assets

4

27,919

29,838

28,057

29,985

CURRENT ASSETS

Debtors

5

127,692

94,910

Cash at bank

207,874

142,667

335,566

237,577

CREDITORS

Amounts falling due within one year

6

484,561

501,624

NET CURRENT LIABILITIES

(148,995

)

(264,047

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(120,938

)

(234,062

)

CREDITORS

Amounts falling due after more than one year

7

26,865

33,055

NET LIABILITIES

(147,803

)

(267,117

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(147,903

)

(267,217

)

(147,803

)

(267,117

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 29 April 2026 and were signed on its behalf by:

Mrs S H Bell - Director

1.	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.

These financial statements have been prepared on the basis that the company will continue to be a going concern. If this assumption is not considered valid, then adjustments would need to be made to reduce the value of assets to their recoverable amount, to provide for any further liabilities that might arise and to reclassify fixed assets and long term liabilities as current assets and liabilities.

Turnover

Turnover represents sales of services net of VAT. Turnover is recognised at the point the customer is entitled to consideration.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are amortised at a rate of 18% reducing balance per annum.

Tangible fixed assets

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

life.

Plant and machinery

18% reducing balance

Computer equipment

18% reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

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.

Hire purchase and leasing commitments

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

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.

2.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 8 ) .

3.	INTANGIBLE FIXED ASSETS

Patents

and

licences

£

COST

At 1 August 2024

and 31 July 2025

1,140

AMORTISATION

At 1 August 2024

993

Amortisation for year

9

At 31 July 2025

1,002

NET BOOK VALUE

At 31 July 2025

138

At 31 July 2024

147

4.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 1 August 2024

16,281

34,719

51,000

Additions

2,404

1,640

4,044

At 31 July 2025

18,685

36,359

55,044

DEPRECIATION

At 1 August 2024

5,445

15,717

21,162

Charge for year

2,308

3,655

5,963

At 31 July 2025

7,753

19,372

27,125

NET BOOK VALUE

At 31 July 2025

10,932

16,987

27,919

At 31 July 2024

10,836

19,002

29,838

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

47,803

30,150

Other debtors

11,207

12,413

Prepayments

68,682

52,347

127,692

94,910

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

5,464

4,960

Trade creditors

-

420

VAT

7,433

7,182

Other creditors

1,224

5,178

Directors' loan accounts

107,865

146,891

Accruals and deferred income

359,815

334,403

Accrued expenses

2,760

2,590

484,561

501,624

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

5,602

4,960

Bank loans - 2-5 years

17,670

18,629

Bank loans more 5 yr by instal

3,593

9,466

26,865

33,055

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

3,593

9,466

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

During the year, D T Bell & Mrs S H Bell decreased their loan to the company. As at 31 July 2025, the company owed them £107,865 (2024: £146,891). This balance represented the maximum amount outstanding during the year and the loan is interest free and repayable on demand.

Also, during the year, the company paid D T Bell & Mrs S H Bell rent amounting to £1,974 (2024: £Nil) as a result of utilising office space within their home.

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mrs S H Bell.

This was by virtue of their 100% holding of the issued share capital.

10.	ACCOUNTING BASIS

As stated in the accounting policy note, these financial statements have been prepared on the basis that the company will continue to be a going concern. As at the year end the current liabilities exceeded current assets by £148,995.

The validity of this basis depends upon the continued support of the company's directors. The directors confirm that they will give the required support.