| |
|
2025 |
|
2024 |
| |
|
£ |
£ |
|
£ |
£ |
| Fixed assets |
|
|
78,138 |
|
|
27,723 |
| Current assets |
|
(1,305) |
|
|
4,444 |
|
| Creditors: amount falling due within one year |
|
(26,964) |
|
|
(21,642) |
|
|
Net current assets
|
|
|
(28,269)
|
|
|
(17,198)
|
|
Total assets less current liabilities
|
|
|
49,869 |
|
|
10,525 |
| Creditors: amount falling due after more than one year |
|
|
(62,711) |
|
|
(15,489) |
|
Net assets
|
|
|
(12,842) |
|
|
(4,964) |
| |
|
|
|
|
|
|
|
Capital and reserves
|
|
|
(12,842) |
|
|
(4,964) |
| |
NOTES TO THE ACCOUNTS
General Information
DISHA (NEWCASTLE) LTD is a private company, limited by shares, registered in England and Wales, registration number 08686511, registration address 3 3 HOLLY COURT, CAMPERDOWN , NEWCASLE UPON TYNE, NE12 5AN.
The presentation currency is £ sterling.
| 1. |
Accounting policies
Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 105 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Assets on finance lease and hire purchase
Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
|
| 2. |
Intangible fixed assets
| Cost |
Goodwill |
|
Total |
| |
£ |
|
£ |
| At 01 October 2024 |
14,470 |
|
14,470 |
| Additions |
- |
|
- |
| Disposals |
- |
|
- |
| At 30 September 2025 |
14,470 |
|
14,470 |
| Net book values |
| At 30 September 2025 |
14,470 |
|
14,470 |
| At 30 September 2024 |
14,470 |
|
14,470 |
|
| 3. |
Tangible fixed assets
| Cost or valuation |
Land and Buildings |
|
Plant and Machinery |
|
Fixtures and Fittings |
|
Total |
| |
£ |
|
£ |
|
£ |
|
£ |
| At 01 October 2024 |
5,000 |
|
4,506 |
|
23,396 |
|
32,902 |
| Additions |
22,259 |
|
28,156 |
|
- |
|
50,415 |
| Disposals |
- |
|
- |
|
- |
|
- |
| At 30 September 2025 |
27,259 |
|
32,662 |
|
23,396 |
|
83,317 |
| Depreciation |
| At 01 October 2024 |
- |
|
2,236 |
|
17,413 |
|
19,649 |
| Charge for year |
- |
|
- |
|
- |
|
- |
| On disposals |
- |
|
- |
|
- |
|
- |
| At 30 September 2025 |
- |
|
2,236 |
|
17,413 |
|
19,649 |
| Net book values |
| Closing balance as at 30 September 2025 |
27,259 |
|
30,426 |
|
5,983 |
|
63,668 |
| Opening balance as at 01 October 2024 |
5,000 |
|
2,270 |
|
5,983 |
|
13,253 |
The net book value of Land and Buildings includes £ 22,259 in respect of assets leased under finance leases or hire purchase contracts.
|
| 4. |
Average number of employees
Average number of employees during the year was 5 (2024 : 5).
|
For the year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the micro-entity provisions and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the board of directors on 23 June 2026 and were signed on its behalf by: --------------------------------
Nisha Gala
Director |
2
|