P E Dillyspoons Limited

	Page
Balance Sheet	1—2
Statement of Changes in Equity	3
Notes to the Financial Statements	4—7

Registered number: 09374070

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		51,196		41,681

			51,196		41,681
CURRENT ASSETS
Stocks		13,398		10,477
Debtors	5	63,028		48,871
Cash at bank and in hand		11,168		17,657

		87,594		77,005
Creditors: Amounts Falling Due Within One Year	6	(62,882 )		(62,307 )

NET CURRENT ASSETS (LIABILITIES)			24,712		14,698

TOTAL ASSETS LESS CURRENT LIABILITIES			75,908		56,379

Creditors: Amounts Falling Due After More Than One Year	7		(30,908 )		(38,396 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(9,727 )		(7,919 )

NET ASSETS			35,273		10,064

CAPITAL AND RESERVES
Called up share capital			200		200
Profit and Loss Account			35,073		9,864

SHAREHOLDERS' FUNDS			35,273		10,064

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P E Dillyspoons Limited

Balance Sheet (continued)

As At 30 January 2026

For the year ending 30 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr P E Dillingham

Director

18/05/2026

The notes on pages 4 to 7 form part of these financial statements.

	Share Capital	Profit and Loss Account	Total
	£	£	£
As at 31 January 2024	200	4,610	4,810
Profit for the year and total comprehensive income	-	34,254	34,254

Dividends paid	-	(29,000)	(29,000)

As at 30 January 2025 and 31 January 2025	200	9,864	10,064


Profit for the year and total comprehensive income	-	35,209	35,209

Dividends paid	-	(10,000)	(10,000)

As at 30 January 2026	200	35,073	35,273

1. General Information

P E Dillyspoons Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09374070 . The registered office is UN9 Armstrong House, First Avenue, Finningley, Doncaster, South Yorkshire, DN9 3GA.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	15% on reducing balance
Motor Vehicles	25% on reducing balance
Fixtures & Fittings	15% on reducing balance
Computer Equipment	33% on reducing balance

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts 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 the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

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P E Dillyspoons Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 January 2026

2.6. 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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 4 (2025: 4)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 31 January 2025	21,758	19,557	40,668	8,851	90,834
Additions	11,536	-	4,515	3,249	19,300

As at 30 January 2026	33,294	19,557	45,183	12,100	110,134

Depreciation
As at 31 January 2025	10,008	9,473	22,419	7,253	49,153
Provided during the period	2,250	2,521	3,414	1,600	9,785

As at 30 January 2026	12,258	11,994	25,833	8,853	58,938

Net Book Value
As at 30 January 2026	21,036	7,563	19,350	3,247	51,196

As at 31 January 2025	11,750	10,084	18,249	1,598	41,681

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P E Dillyspoons Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 January 2026

5. Debtors

	2026	2025
	£	£
Due within one year
Prepayments and accrued income	1,469	1,292
Other debtors	35,000	35,000
Director's loan account	25,432	11,452

	61,901	47,744
Due after more than one year
Corporation tax recoverable assets	1,127	1,127

	63,028	48,871

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	3,641	3,641
Trade creditors	21,679	13,214
Bank loans and overdrafts	5,800	5,800
Other loans	3,887	6,072
Corporation tax	10,266	20,519
VAT	6,233	8,783
Accruals and deferred income	1,576	1,816
Amounts owed to group undertakings	9,800	2,462

	62,882	62,307

7. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	2,731	6,372
Bank loans	28,177	32,024

	30,908	38,396

8. Secured Creditors

Of the creditors the following amounts are secured.

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	6,372	10,013
Bank loans and overdrafts	33,977	37,824

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P E Dillyspoons Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 January 2026

9. Provisions for Liabilities


	Deferred Tax	Total
	£	£
As at 31 January 2025	7,919	7,919
Additions	1,808	1,808

Balance at 30 January 2026	9,727	9,727

10. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 31 January 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 30 January 2026
	£	£	£	£	£
Mr Peter Dillingham	11,451	37,136	23,155	-	25,432

Beneficial loan interest has been charged of £506 (2025 - £110) at 2.25% per annum on the overdrawn balance

11. Ultimate Controlling Party

The company's ultimate controlling party is P E Dillingham by virtue of his ownership of 100% of the issued share capital in the company.

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