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Registered number: 12504397
Debex Dine Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Accsys Accountants Limited
Debex Dine Limited
Contents
Contents

| Page
--- | ---
Company Information | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—6

Page 1
Debex Dine Limited
Company Information
For The Year Ended 31 March 2026
Company Information

Directors | Miss D J Leach
| Mrs R Wyles
| Mr A D Wyles
Company Number | 12504397
Registered Office | Plough Inn Sutton Road
| Sutton Valence
| Maidstone
| Kent
| ME17 3LX
Accountants | Accsys Accountants Limited
| Chartered Accountants
| Trade Fair House 2 West Court
| Enterprise Road
| Maidstone
| Kent
| ME15 6JD

Page 1
Page 2
Debex Dine Limited
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 12504397

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 26,224 |  | 19,620
|  |  | 26,224 |  | 19,620
CURRENT ASSETS
Stocks | 5 | 11,619 |  | 8,495 |
Debtors | 6 | 23,432 |  | 11,417 |
Cash at bank and in hand |  | 67,272 |  | 40,536 |
|  | 102,323 |  | 60,448 |
Creditors: Amounts Falling Due Within One Year | 7 | (158,893 ) |  | (125,089 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (56,570 ) |  | (64,641 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (30,346 ) |  | (45,021 )
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (13,078 ) |  | -
NET LIABILITIES |  |  | (43,424 ) |  | (45,021 )
CAPITAL AND RESERVES
Called up share capital | 9 |  | 120 |  | 120
Profit and Loss Account |  |  | (43,544 ) |  | (45,141 )
SHAREHOLDERS' FUNDS |  |  | (43,424) |  | (45,021)

Page 2
Page 3
Debex Dine Limited
Balance Sheet (continued)
As At 31 March 2026
For the year ending 31 March 2026 the company was entitled to exemption from audit 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 directors acknowledge 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 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.
The financial statements were approved by the board of directors on 14 August 2026 and were signed on its behalf by:

Miss D J Leach Director | Mrs R Wyles Director | Mr A D Wyles Director
14/08/2026

The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Debex Dine Limited
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Debex Dine Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12504397 . The registered office is Plough Inn Sutton Road, Sutton Valence, Maidstone, Kent, ME17 3LX.
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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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 | 25% on reducing balance
Fixtures & Fittings | 25% on reducing balance
Computer Equipment | 25% on reducing balance

2.4. 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.
2.5. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 29 (2025: 31)
29 31
Page 4
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Debex Dine Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
4. Tangible Assets

| Plant & Machinery | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 April 2025 | 10,514 | 23,087 | 2,873 | 36,474
Additions | 2,665 | 9,295 | 1,469 | 13,429
Disposals | (30 ) | - | (259 ) | (289 )
As at 31 March 2026 | 13,149 | 32,382 | 4,083 | 49,614
Depreciation
As at 1 April 2025 | 5,605 | 9,660 | 1,589 | 16,854
Provided during the period | 1,506 | 4,798 | 406 | 6,710
Disposals | (30 ) | - | (144 ) | (174 )
As at 31 March 2026 | 7,081 | 14,458 | 1,851 | 23,390
Net Book Value
As at 31 March 2026 | 6,068 | 17,924 | 2,232 | 26,224
As at 1 April 2025 | 4,909 | 13,427 | 1,284 | 19,620

5. Stocks

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Stock | 11,619 |  | 8,495

6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 2,507 |  | 1,462
Other debtors | 20,925 |  | 9,955
| 23,432 |  | 11,417

7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 6,718 |  | 8,225
Bank loans and overdrafts | 11,922 |  | -
Other creditors | 118,857 |  | 91,503
Taxation and social security | 21,396 |  | 25,361
| 158,893 |  | 125,089

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

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans | 13,078 |  | -

Page 5
Page 6
Debex Dine Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
9. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 120 |  | 120

10. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Not later than one year | 39,546 |  | 39,546
Later than one year and not later than five years | 179,418 |  | 218,964
| 218,964 |  | 258,510

Page 6