DINN INTERNATIONAL LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31ST AUGUST 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Accountants' Report

7

DIRECTOR:

M M Din

REGISTERED OFFICE:

60 Harpur Street

Bedford

Bedfordshire

MK40 2QT

REGISTERED NUMBER:

12678906 (England and Wales)

ACCOUNTANTS:

HW Bedford Limited

Trading as Haines Watts

First Floor, Woburn Court

2 Railton Road

Woburn Rd Ind Est

Kempston

Bedfordshire

MK42 7PN

FIXED ASSETS

Investments

4

367,000

367,000

Investment property

5

550,000

501,183

917,000

868,183

CURRENT ASSETS

Debtors

6

49,460

-

Cash at bank

-

62,622

49,460

62,622

CREDITORS

Amounts falling due within one year

7

808,044

888,261

NET CURRENT LIABILITIES

(758,584

)

(825,639

)

TOTAL ASSETS LESS CURRENT LIABILITIES

158,416

42,544

PROVISIONS FOR LIABILITIES

1,532

-

NET ASSETS

156,884

42,544

CAPITAL AND RESERVES

Called up share capital

100

100

Non-distributable reserves

8

20,285

-

Retained earnings

136,499

42,444

156,884

42,544

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

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

The director acknowledges his 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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 29th May 2026 and were signed by:

M M Din - Director

1.	STATUTORY INFORMATION

Dinn International 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.

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 as modified by the revaluation of certain assets.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

Preparation of consolidated financial statements

The financial statements contain information about Dinn International Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover

Turnover represents rental income and associated recharges received on investment properties, stated net of value added tax.

Dividends received from subsidiaries are also disclosed within turnover.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is measured using the fair value model and stated at its fair value at the reporting end date. The surplus or deficit on revaluation is recognised in the profit and loss account. No formal valuation has taken place during the year by a professional independent valuer.

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.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1st September 2024

and 31st August 2025

367,000

NET BOOK VALUE

At 31st August 2025

367,000

At 31st August 2024

367,000

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1st September 2024

501,183

Additions

27,000

Revaluations

21,817

At 31st August 2025

550,000

NET BOOK VALUE

At 31st August 2025

550,000

At 31st August 2024

501,183

Fair value at 31st August 2025 is represented by:

£

Valuation in 2025

21,817

Cost

528,183

550,000

Investment property was valued on a fair value basis basis on 31st August 2025 by Mr M M Dinn, the director .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by related companies

3,350

-

Other loans

46,110

-

49,460

-

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

7,524

-

Amounts owed to group undertakings

81,236

172,721

Amounts owed to related companies

355,250

362,250

Corporation tax

23,349

12,091

Directors' current accounts

339,664

340,179

Accruals and deferred income

1,021

1,020

808,044

888,261

8.

RESERVES

Non-distributable

reserves

£

Transfer from revaluation

20,285

At 31st August 2025

20,285

9.	RELATED PARTY DISCLOSURES

Inlcuded within other debtors is a loan to a business owned by the director's son. This loan is interest free and repayable on demand.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Statement of Comprehensive Income and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Dinn International Ltd for the year ended 31st August 2025 which comprise the Statement of Comprehensive Income, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Dinn International Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Dinn International Ltd and state those matters that we have agreed to state to the director of Dinn International Ltd in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Dinn International Ltd and its director for our work or for this report.

It is your duty to ensure that Dinn International Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Dinn International Ltd. You consider that Dinn International 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 financial statements of Dinn International 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 financial statements.

HW Bedford Limited

Trading as Haines Watts

First Floor, Woburn Court

2 Railton Road

Woburn Rd Ind Est

Kempston

Bedfordshire

MK42 7PN

29th May 2026