Company Registration No. NI696317 (Northern Ireland)
Digsy's Diner Ltd
Unaudited accounts
for the year ended 31 July 2025
Digsy's Diner Ltd
Unaudited accounts
Contents
Digsy's Diner Ltd
Company Information
for the year ended 31 July 2025
Directors
Niamh Parlato
Liam Cousins
Company Number
NI696317 (Northern Ireland)
Registered Office
12 ASHLEIGH PARK
BALLYMENA
BT42 1DR
NORTHERN IRELAND
Accountants
DJB Accounting Ltd
34 Knockmoyle Drive
Greystone Road
Antrim
BT41 1HE
Digsy's Diner Ltd
Accountants' report
Accountants' report to the board of directors of Digsy's Diner Ltd on the preparation of the unaudited statutory accounts for the year ended 31 July 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of
Digsy's Diner Ltd for the year ended
31 July 2025 as set out on pages
5 -
7 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of Digsy's Diner Ltd, as a body, in accordance with the terms of our engagement letter dated 14 April 2023. Our work has been undertaken solely to prepare for your approval the accounts of Digsy's Diner Ltd and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Digsy's Diner Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Digsy's Diner Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Digsy's Diner Ltd. You consider that Digsy's Diner Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Digsy's Diner Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
DJB Accounting Ltd
34 Knockmoyle Drive
Greystone Road
Antrim
BT41 1HE
1 January 2026
Digsy's Diner Ltd
Statement of financial position
as at 31 July 2025
Tangible assets
15,000
20,000
Cash at bank and in hand
306
305
Creditors: amounts falling due within one year
(26,682)
(16,634)
Net current liabilities
(26,376)
(8,153)
Net (liabilities)/assets
(11,376)
11,847
Called up share capital
2
2
Profit and loss account
(11,378)
11,845
Shareholders' funds
(11,376)
11,847
For the year ending 31 July 2025 the company was entitled to exemption from audit 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 and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 16 March 2026 and were signed on its behalf by
Liam Cousins
Director
Company Registration No. NI696317
Digsy's Diner Ltd
Notes to the Accounts
for the year ended 31 July 2025
Digsy's Diner Ltd is a private company, limited by shares, registered in Northern Ireland, registration number NI696317. The registered office is 12 ASHLEIGH PARK, BALLYMENA, BT42 1DR, NORTHERN IRELAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
20% Straight Line
4
Tangible fixed assets
Fixtures & fittings
5
Creditors: amounts falling due within one year
2025
2024
Loans from directors
27,010
14,931
Digsy's Diner Ltd
Notes to the Accounts
for the year ended 31 July 2025
6
Average number of employees
During the year the average number of employees was 0 (2024: 0).