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Registered number: 12504397
Debex Dine Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Accsys Accountants Limited
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
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
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
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
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
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Page 5
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 -
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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