DINGBATS* NOTEBOOKS LTD


Director	BEKDACHE, Mohamad


Registered Address	71-75 Shelton Street
	Covent Garden
	London
	WC2H 9JQ


Registered Number	10677445 (England and Wales)

Balance Sheet as at
31 December 2025

	Notes	2025		2024
		£	£	£	£
Current assets
Stocks	3	233,027		302,337
Debtors	4	208,440		197,111
Cash at bank and on hand		526,220		452,041
		967,687		951,489
Creditors amounts falling due within one year	5	(1,553,769)		(1,423,357)
Net current assets (liabilities)			(586,082)		(471,868)
Total assets less current liabilities			(586,082)		(471,868)
Net assets			(586,082)		(471,868)
Capital and reserves
Called up share capital			100		100
Profit and loss account			(586,182)		(471,968)
Shareholders' funds			(586,082)		(471,868)

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Director on 19 July 2026, and are signed on its behalf by:

BEKDACHE, Mohamad
Director
Registered Company No. 10677445

DINGBATS* NOTEBOOKS LTD

Notes to the Financial Statements
for the year ended 31 December 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Functional and presentation currency
	The financial statements are presented in sterling.

	Going concern
	The company is dependent upon the continued support of Dingbats Notebooks DMCC, a related party under common majority ownership, which has confirmed that it will not demand repayment of amounts owed for a period of at least twelve months from the date of approval of these financial statements and will continue to provide such financial support as may be required. Accordingly, the director considers it appropriate to prepare the financial statements on the going-concern basis.

Going concern

The company is dependent upon the continued support of Dingbats Notebooks DMCC, a related party under common majority ownership, which has confirmed that it will not demand repayment of amounts owed for a period of at least twelve months from the date of approval of these financial statements and will continue to provide such financial support as may be required.

Accordingly, the director considers it appropriate to prepare the financial statements on the going-concern basis.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, which is normally when the goods are delivered. Revenue is recognised when the amount can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company, and the costs incurred or to be incurred in respect of the transaction can be measured reliably. Revenue is stated net of VAT, trade discounts, promotional discounts, returns and refunds. Delivery charges invoiced to customers are included within revenue.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, which is normally when the goods are delivered. Revenue is recognised when the amount can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company, and the costs incurred or to be incurred in respect of the transaction can be measured reliably. Revenue is stated net of VAT, trade discounts, promotional discounts, returns and refunds. Delivery charges invoiced to customers are included within revenue.

	Interest income
	Interest income is recognised in profit or loss using the effective interest method.

	Foreign currency translation
	Transactions denominated in foreign currencies are translated into the company’s functional currency using the exchange rate at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the reporting date are retranslated at the exchange rate prevailing at that date. Exchange differences are recognised in profit or loss in the period in which they arise.

	Current taxation
	Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

	Deferred tax
	Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted. The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Deferred tax

Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

	Stocks and work in progress
	Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out method. Provision is made for obsolete, damaged and slow-moving stocks where appropriate. The carrying amount of stocks sold is recognised within cost of sales in the same period as the related revenue.

	Trade and other debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Trade and other debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Cash and cash equivalents
	Cash and cash equivalents comprise cash at bank and on hand, demand deposits and short-term highly liquid investments with original maturities of three months or less.

	Trade and other creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		1

3.	Stocks

	2025	2024
	£	£
Finished goods	233,027	302,337
Total	233,027	302,337

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	64,902	73,392
Other debtors	140,069	117,241
Prepayments and accrued income	3,469	6,478
Total	208,440	197,111

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	1,515,799	1,355,800
Bank borrowings and overdrafts	9,715	44,242
Other creditors	28,255	23,315
Total	1,553,769	1,423,357

6.	Directors advances, credits and guarantees

	Brought forward	Amount advanced	Amount repaid	Carried forward
	£	£	£	£
BEKDACHE, Mohamad	49,000	54,232	0	103,232
	49,000	54,232	0	103,232


	At 31 December 2025, the balance on Mr M Bekdache’s director’s loan account was £103,232 overdrawn (2024: £49,000 overdrawn). During the year, further advances of £54,232 were made and no repayments were received. The loan was unsecured, interest-free and repayable on demand. No amounts were written off or waived during the year.

7.	Related party transactions
	During the year, the company purchased goods from Dingbats Notebooks DMCC, a company incorporated and trading in the United Arab Emirates. The company is related by virtue of the company’s sole director and majority shareholder also holding a majority shareholding in Dingbats Notebooks DMCC. Purchases from the related party during the year amounted to £454,802 (2024: £543,276). At 31 December 2025, £1,482,229 was included within trade creditors in respect of amounts owed to the related party (2024: £1,321,705). The balance was unsecured, interest-free and had no fixed repayment date. No guarantees were given or received.

Related party transactions

During the year, the company purchased goods from Dingbats Notebooks DMCC, a company incorporated and trading in the United Arab Emirates. The company is related by virtue of the company’s sole director and majority shareholder also holding a majority shareholding in Dingbats Notebooks DMCC.

Purchases from the related party during the year amounted to £454,802 (2024: £543,276). At 31 December 2025, £1,482,229 was included within trade creditors in respect of amounts owed to the related party (2024: £1,321,705).

The balance was unsecured, interest-free and had no fixed repayment date. No guarantees were given or received.

8.	Controlling party
	The company was under the control of sole director Mr M Bekdache, by virtue of the fact that he owns 51% of the issued share capital.