Caseware UK (AP4) 2025.0.111 2025.0.111 2025-06-30 2025-06-30 2024-07-01 false 5 false Hiring services.5 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 04459493 2024-07-01 2025-06-30 04459493 2023-07-01 2024-06-30 04459493 2025-06-30 04459493 2024-06-30 04459493 2023-07-01 04459493 c:Director1 2024-07-01 2025-06-30 04459493 d:Buildings 2024-07-01 2025-06-30 04459493 d:Buildings 2025-06-30 04459493 d:Buildings 2024-06-30 04459493 d:Buildings d:OwnedOrFreeholdAssets 2024-07-01 2025-06-30 04459493 d:Buildings d:LeasedAssetsHeldAsLessee 2024-07-01 2025-06-30 04459493 d:PlantMachinery 2024-07-01 2025-06-30 04459493 d:PlantMachinery 2025-06-30 04459493 d:PlantMachinery 2024-06-30 04459493 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-07-01 2025-06-30 04459493 d:PlantMachinery d:LeasedAssetsHeldAsLessee 2024-07-01 2025-06-30 04459493 d:MotorVehicles 2024-07-01 2025-06-30 04459493 d:MotorVehicles 2025-06-30 04459493 d:MotorVehicles 2024-06-30 04459493 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-07-01 2025-06-30 04459493 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2024-07-01 2025-06-30 04459493 d:FurnitureFittings 2024-07-01 2025-06-30 04459493 d:FurnitureFittings 2025-06-30 04459493 d:FurnitureFittings 2024-06-30 04459493 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-07-01 2025-06-30 04459493 d:FurnitureFittings d:LeasedAssetsHeldAsLessee 2024-07-01 2025-06-30 04459493 d:OwnedOrFreeholdAssets 2024-07-01 2025-06-30 04459493 d:LeasedAssetsHeldAsLessee 2024-07-01 2025-06-30 04459493 d:Goodwill 2025-06-30 04459493 d:Goodwill 2024-06-30 04459493 d:CurrentFinancialInstruments 2025-06-30 04459493 d:CurrentFinancialInstruments 2024-06-30 04459493 d:Non-currentFinancialInstruments 2025-06-30 04459493 d:Non-currentFinancialInstruments 2024-06-30 04459493 d:CurrentFinancialInstruments d:WithinOneYear 2025-06-30 04459493 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 04459493 d:Non-currentFinancialInstruments d:AfterOneYear 2025-06-30 04459493 d:Non-currentFinancialInstruments d:AfterOneYear 2024-06-30 04459493 d:ShareCapital 2025-06-30 04459493 d:ShareCapital 2024-06-30 04459493 d:RetainedEarningsAccumulatedLosses 2025-06-30 04459493 d:RetainedEarningsAccumulatedLosses 2024-06-30 04459493 c:OrdinaryShareClass1 2024-07-01 2025-06-30 04459493 c:OrdinaryShareClass1 2025-06-30 04459493 c:FRS102 2024-07-01 2025-06-30 04459493 c:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 04459493 c:FullAccounts 2024-07-01 2025-06-30 04459493 c:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 04459493 d:HirePurchaseContracts d:WithinOneYear 2025-06-30 04459493 d:HirePurchaseContracts d:WithinOneYear 2024-06-30 04459493 d:HirePurchaseContracts d:BetweenOneFiveYears 2025-06-30 04459493 d:HirePurchaseContracts d:BetweenOneFiveYears 2024-06-30 04459493 6 2024-07-01 2025-06-30 04459493 d:AcceleratedTaxDepreciationDeferredTax 2025-06-30 04459493 d:AcceleratedTaxDepreciationDeferredTax 2024-06-30 04459493 e:PoundSterling 2024-07-01 2025-06-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 04459493 DINING BUS SERVICES LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
DINING BUS SERVICES LIMITED
CONTENTS
| Page
Statement of Financial Position | 1 - 2
Notes to the Financial Statements | 3 - 9
DINING BUS SERVICES LIMITED REGISTERED NUMBER:04459493
STATEMENT OF FINANCIAL POSITION AS AT 30 JUNE 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 5 |  | 549,873 |  | 1,027,645
Investments | 6 |  | 1,763,850 |  | 1,646,872
|  |  | 2,313,723 |  | 2,674,517
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 7 | 144,881 |  | 179,699 |
Cash at bank and in hand |  | 1,235,539 |  | 841,931 |
|  | 1,380,420 |  | 1,021,630 |
Current liabilities |  |  |  |  |
Creditors: amounts falling due within one year | 8 | (416,435) |  | (213,223) |
Net current assets |  |  | 963,985 |  | 808,407
Total assets less current liabilities |  |  | 3,277,708 |  | 3,482,924
Creditors: amounts falling due after more than one year | 9 |  | - |  | (95,333)
Provisions for liabilities |  |  |  |  |
Deferred tax | 12 | (115,616) |  | (239,070) |
|  |  | (115,616) |  | (239,070)
Net assets |  |  | 3,162,092 |  | 3,148,521
Capital and reserves |  |  |  |  |
Called up share capital | 13 |  | 1,000 |  | 1,000
Profit and loss account |  |  | 3,161,092 |  | 3,147,521
|  |  | 3,162,092 |  | 3,148,521
Page 1
DINING BUS SERVICES LIMITED REGISTERED NUMBER:04459493
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 30 JUNE 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 22 April 2026.
M Porter
Director
The notes on pages 3 to 9 form part of these financial statements. Page 2
DINING BUS SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
1. | General information
Dining Bus Services Limited is a private limited liability company registered in England and Wales. The registered address is at 5 Elstree Gate, Elstree Way, Hertfordshire, WD6 1JD. The principal place of business is at Polstreath, Bridle Lane, Loudwater, Rickmansworth WD3 4JQ. The principal activity of the company continued to be the provision of facility vehicles to the film and television industry. The company's functional and presentational currency is £ Sterling. 2.Accounting policies
| 2.1 | 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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and 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:
| 2.2 | Turnover
Turnover comprises revenue recognised by the company in respect of goods and services supplied during the year, exclusive of Value Added Tax and trade discounts. Revenue from the hiring out of vehicles is recognised in the period the hire takes place.
| 2.3 | Intangible assets - Goodwill
Goodwill represents the difference between amounts paid on the acquirer’s interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight line basis to the Statement of Comprehensive Income over its useful economic life.
| 2.4 | 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. At each reporting date the company assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined which is the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount. The company adds to the carrying amount of an item of fixed assets the cost of replacing part of such an item when that cost is incurred, if the replacement part is expected to provide incremental future benefits to the company. The carrying amount of the replaced part is derecognised. Repairs and maintenance are charged to profit or loss during the period in which they are incurred. Page 3
DINING BUS SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.4 | Tangible fixed assets (continued)
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:
|  |  |  | Plant & machinery | - | 25% | straight line
|  |  |  | Motor vehicles | - | 25% | straight line
|  |  |  | Fixtures, fittings & equipment | - | 20% | straight line
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.
| 2.5 | Valuation of investments
Investments in unlisted company shares, whose market value can be reliably determined, are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in the Statement of Comprehensive Income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment. Investments in listed company shares are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in profit or loss for the period.
| 2.6 | Basic financial instruments
The company only enters into transactions that result in the recognition of basic financial assets and basic financial liabilities. Basic financial assets, such as trade and other debtors, are initially recognised at the transaction price less attributable transaction costs. Basic financial liabilities, such as trade and other creditors, are initially recognised at the transaction price plus attributable transaction costs. Subsequently, they are measured at amortised cost using the effective interest method, less any impairment losses in the case of basic financial assets. Financial assets are derecognised when (a) the contractual rights to the cash flows from the asset expire or are settled, or (b) substantially all the risks and rewards of the ownership of the asset are transferred to another party or (c) control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions. Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires. Financial assets and liabilities are offset and the net amounts presented in the financial statements when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Page 4
DINING BUS SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.7 | Dividends
Equity dividends are recognised when they become legally payable.
| 2.8 | Leased assets: the company as lessee
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired by finance lease are depreciated over the shorter of the lease term and their useful lives. Assets acquired by hire purchase are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to profit or loss so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
| 2.9 | Pensions
Defined contribution pension plan The company contributes to 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 the Statement of Comprehensive Income 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.
| 2.10 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date. Page 5
DINING BUS SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
3. | Employees
| The average monthly number of employees, including directors, during the year was 5 (2024 - 5).
4. | Intangible assets
|  | Goodwill
|  | £
| Cost |
| At 1 July 2024 | 150,000
| At 30 June 2025 | 150,000
| Amortisation |
| At 1 July 2024 | 150,000
| At 30 June 2025 | 150,000
| Net book value |
| At 30 June 2025 | -
| At 30 June 2024 | -
Page 6
DINING BUS SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
5. | Tangible fixed assets
|  | Freehold property | Plant & machinery | Motor vehicles | Fixtures, fittings & equipment | Total
|  | £ | £ | £ | £ | £
| Cost |  |  |  |  |
| At 1 July 2024 | 72,062 | 1,976,494 | 2,115,927 | 76,293 | 4,240,776
| Additions | 5,375 | 11,900 | 58,145 | - | 75,420
| Disposals | - | - | (38,950) | - | (38,950)
| At 30 June 2025 | 77,437 | 1,988,394 | 2,135,122 | 76,293 | 4,277,246
| Depreciation |  |  |  |  |
| At 1 July 2024 | - | 1,552,769 | 1,598,602 | 61,760 | 3,213,131
| Charge for the year on owned assets | - | 281,253 | 232,187 | 4,841 | 518,281
| Charge for the year on financed assets | - | - | 32,345 | - | 32,345
| Disposals | - | - | (36,384) | - | (36,384)
| At 30 June 2025 | - | 1,834,022 | 1,826,750 | 66,601 | 3,727,373
| Net book value |  |  |  |  |
| At 30 June 2025 | 77,437 | 154,372 | 308,372 | 9,692 | 549,873
| At 30 June 2024 | 72,062 | 423,725 | 517,325 | 14,533 | 1,027,645
6. | Fixed asset investments
|  | Listed investments
|  | £
| Cost or valuation |
| At 1 July 2024 | 1,646,872
| Additions | 307,120
| Disposals | (303,344)
| Revaluations | 113,201
| At 30 June 2025 | 1,763,849
Page 7
DINING BUS SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
7. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 106,851 | 74,634
| Other debtors | 12,428 | 12,480
| Prepayments and accrued income | 25,602 | 92,585
|  | 144,881 | 179,699
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other loans | - | 62,500
| Trade creditors | 43,992 | 79,752
| Other taxation and social security | 240,630 | 21,376
| Obligations under finance lease and hire purchase contracts | 93,249 | 17,537
| Other creditors | 27,170 | 23,938
| Accruals and deferred income | 11,394 | 8,120
|  | 416,435 | 213,223
| Obligations under hire purchase contracts are secured over the asset concerned.
9. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Net obligations under finance leases and hire purchase contracts | - | 95,333
| Obligations under hire purchase contracts are secured over the asset concerned.
10. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Other loans | - | 62,500
Page 8
DINING BUS SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
11. | Hire purchase and finance leases
| Minimum lease payments under hire purchase fall due as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Within one year | 93,249 | 17,536
| Between 1-5 years | - | 95,333
|  | 93,249 | 112,869
12. | Deferred taxation
|  | 2025 | 2024
|  | £ | £
| At beginning of year | 239,070 | 378,960
| Charged to the profit or loss | (123,454) | (139,890)
| At end of year | 115,616 | 239,070
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | 115,616 | 239,070
13. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 1,000 Ordinary shares of £1 each | 1,000 | 1,000
14. | Pension commitments
The company contributes to a defined contributions pension scheme. The assets of the scheme are held seperately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the entity to the fund and amounted to £38,798 (2024 - £230,024). Contributions totalling £689 (2024 - £679) were payable to the fund at the reporting date and are included in creditors.
Page 9