The Diners Inn 4 Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 10378635

The Diners Inn 4 Limited

Filleted Unaudited Financial Statements

30 September 2025

The Diners Inn 4 Limited

Statement of Financial Position

30 September 2025

	2025	2024
Note	£	£

Fixed assets

Tangible assets	4	110,916	–

Current assets

Debtors	5	653,128	104,808
Cash at bank and in hand		1,215	50
		---------	---------
		654,343	104,858

Creditors: amounts falling due within one year	6	744,156	148,719
		---------	---------
Net current liabilities		89,813	43,861
		---------	--------
Total assets less current liabilities		21,103	( 43,861)

Creditors: amounts falling due after more than one year	7	335,499	64,412
		---------	---------
Net liabilities		( 314,396)	( 108,273)
		---------	---------

Capital and reserves

Called up share capital	1	1
Profit and loss account	( 314,397)	( 108,274)
	---------	---------
Shareholders deficit	( 314,396)	( 108,273)
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

The Diners Inn 4 Limited

Statement of Financial Position (continued)

30 September 2025

These financial statements were approved by the board of directors and authorised for issue on 9 March 2026 , and are signed on behalf of the board by:

Mr. R Payne
Director

Company registration number: 10378635

The Diners Inn 4 Limited

Notes to the Financial Statements

Year ended 30 September 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Jubilee House, Townsend Lane, London, NW9 8TZ, England.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Long leasehold property	-	16% straight line
Plant and machinery	-	25% straight line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

4. Tangible assets

	Long leasehold property	Plant and machinery	Total
	£	£	£
Cost
At 1 October 2024	–	–	–
Additions	122,336	11,172	133,508
	---------	--------	---------
At 30 September 2025	122,336	11,172	133,508
	---------	--------	---------
Depreciation
At 1 October 2024	–	–	–
Charge for the year	19,973	2,619	22,592
	---------	--------	---------
At 30 September 2025	19,973	2,619	22,592
	---------	--------	---------
Carrying amount
At 30 September 2025	102,363	8,553	110,916
	---------	--------	---------
At 30 September 2024	–	–	–
	---------	--------	---------

5. Debtors

	2025	2024
	£	£
Trade debtors	317,375	–
Amounts owed by group undertakings and undertakings in which the company has a participating interest	19,055	37,359
Other debtors	316,698	67,449
	---------	---------
	653,128	104,808
	---------	---------

6. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	142,246	29,706
Trade creditors	438,606	1,548
Amounts owed to group undertakings and undertakings in which the company has a participating interest	71,108	116,315
Social security and other taxes	74,678	–
Other creditors	17,518	1,150
	---------	---------
	744,156	148,719
	---------	---------

7. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	35,499	64,412
Other creditors	300,000	–
	---------	--------
	335,499	64,412
	---------	--------

8. Director's advances, credits and guarantees

During the year the director entered into the following advances and credits with the company:

	2025
	Balance brought forward	Advances/ (credits) to the director	Balance outstanding
	£	£	£
Mr. R Payne	–	( 14,610)	( 14,610)
	----	--------	--------

	2024
	Balance brought forward	Advances/ (credits) to the director	Balance outstanding
	£	£	£
Mr. R Payne	–	–	–
	----	----	----

9. Related party transactions

During the year the company entered into the following transactions with related parties:

	Transaction value		Balance owed by/(owed to)
	2025	2024	2025	2024
	£	£	£	£
Platinum Properties Holding Limited	1,500	–	1,500	–
The Diners Inn 5 Limited	50	–	50	–
Book My Table Ltd	62,430	(56,315)	6,115	( 56,315)
Canal and Market Holdings Ltd	11,390	–	11,390	–
CAMDEN ICONS LIMITED	(37,359)	37,358	–	37,359
Bury Street Location Ltd	(1,108)	(60,000)	71,108	( 60,000)
	--------	--------	--------	--------

The Dinners Inn 4 Ltd, Book My Table Ltd, Platinum Properties Holding Limited, Bury Street Location Ltd & The Diners Inn 5 Ltd are realted parties by virtue of common directorship of Mr Roger Payne. Canal and Market Holdings Ltd is related party of The Diners Inn 4 Ltd by vitue of common Shareholding.