REGISTERED NUMBER: 16495606 (England and Wales)

Unaudited Financial Statements

for the Period 4 June 2025 to 31 December 2025

for

The Dial Bar & Restaurant Holdings Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs C Yeomans

REGISTERED OFFICE:

Hanover Court

5 Queen Street

Lichfield

Staffordshire

WS13 6QD

REGISTERED NUMBER:

16495606 (England and Wales)

ACCOUNTANTS:

Tomkinson Teal (Lichfield) LLP

Hanover Court

5 Queen Street

Lichfield

Staffordshire

WS13 6QD

FIXED ASSETS

Tangible assets

4

409,293

Investments

5

401,530

810,823

CURRENT ASSETS

Debtors

6

4,123

Cash at bank

2,968

7,091

CREDITORS

Amounts falling due within one year

7

(407,584

)

NET CURRENT LIABILITIES

(400,493

)

TOTAL ASSETS LESS CURRENT LIABILITIES

410,330

CREDITORS

Amounts falling due after more than one year

8

(416,783

)

NET LIABILITIES

(6,453

)

CAPITAL AND RESERVES

Called up share capital

11

100

Retained earnings

(6,553

)

SHAREHOLDERS' FUNDS

(6,453

)

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

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

The director acknowledges her 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 Profit and loss has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 April 2026 and were signed by:

Mrs C Yeomans - Director

1.	STATUTORY INFORMATION

The Dial Bar & Restaurant Holdings Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Land and buildings

-

not provided

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Profit and loss, 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 period 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 .

4.	TANGIBLE FIXED ASSETS

Land and

buildings

£

COST

Additions

409,293

At 31 December 2025

409,293

NET BOOK VALUE

At 31 December 2025

409,293

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

Additions

401,530

At 31 December 2025

401,530

NET BOOK VALUE

At 31 December 2025

401,530

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade debtors

1,218

Other debtors

2,905

4,123

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Bank loans and overdrafts (see note 9)

73,078

Amounts owed to group undertakings

9,922

Amounts owed to associates

322,584

Other creditors

2,000

407,584

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

£

Bank loans (see note 9)

416,783

£

Amounts falling due in more than five years:

Repayable by instalments

Loans

155,014

9.

LOANS

An analysis of the maturity of loans is given below:

£

Amounts falling due within one year or on demand:

Bank loans

52,940

No description

20,138

73,078

Amounts falling due between one and two years:

Bank loans - 1-2 years

52,940

Bank loan

20,138

73,078

Amounts falling due between two and five years:

Bank loans - 2-5 years

128,277

No description

60,414

188,691

Amounts falling due in more than five years:

Repayable by instalments

Loans

155,014

10.	SECURED DEBTS

The following secured debts are included within creditors:

£

Bank loans

489,861

Allica Bank Limited

255,703

Allica Bank Limited

234,158

979,722

The freehold land.

174 - 175 Station street.

Burton on Trent.

DE14 1BN

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

value:

£

100

Ordinary

£1

100

100 Ordinary shares of £1 were issued during the period for cash of £ 100 .

12.	RELATED PARTY DISCLOSURES

Trent Electronics Ltd

Controlled by D G Yeomans

Loan

£

Amount due to related party at the balance sheet date

322,584

Yeomans Developments Ltd

100% Parent company

Loan

£

Amount due to related party at the balance sheet date

4,189

The Dial Restaurant Ltd

Group Company

£18,270 Rent received from The Dial Restaurant Ltd during the period to 31.12.2025

Loan

£

Amount due to related party at the balance sheet date

5,733

13.	ULTIMATE CONTROLLING PARTY

The controlling party is Yeomans Developments Ltd - parentcompany.

The ultimate controlling party is D G Yeomans.

Director and majority shareholder of parent company Yeomans Developments Ltd