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Registered number: 12314016
P Dillyspoon Limited
Unaudited Financial Statements
For The Year Ended 30 November 2025
A Wigglesworth & Company Ltd
Armstrong House
First Avenue
Doncaster
DN9 3GA
P Dillyspoon Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
P Dillyspoon Limited
Balance Sheet
As At 30 November 2025
Balance Sheet
Registered number: 12314016

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 73,433 |  | 63,945
|  |  | 73,433 |  | 63,945
CURRENT ASSETS
Stocks | 5 | 13,076 |  | 18,113 |
Debtors | 6 | 65,002 |  | 48,737 |
Cash at bank and in hand |  | 67,939 |  | 82,217 |
|  | 146,017 |  | 149,067 |
Creditors: Amounts Falling Due Within One Year | 7 | (89,392 ) |  | (70,728 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 56,625 |  | 78,339
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 130,058 |  | 142,284
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (26,053 ) |  | (28,878 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (13,701 ) |  | (13,005 )
NET ASSETS |  |  | 90,304 |  | 100,401
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | 90,204 |  | 100,301
SHAREHOLDERS' FUNDS |  |  | 90,304 |  | 100,401

Page 1
Page 2
P Dillyspoon Limited
Balance Sheet (continued)
As At 30 November 2025
For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
On behalf of the board

Mr P E Dillingham Director
21/08/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
P Dillyspoon Limited
Notes to the Financial Statements
For The Year Ended 30 November 2025
Notes to the Financial Statements
1. General Information
P Dillyspoon Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12314016 . The registered office is Un9 Armstrong House, First Avenue, Finningley, Doncaster, South Yorkshire, DN9 3GA.
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.
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:

Leasehold | 15% on reducing balance
Plant & Machinery | 15% on reducing balance
Fixtures & Fittings | 15% on reducing balance
Computer Equipment | 33% 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. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the income statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred tax
...CONTINUED
Page 3
Page 4
P Dillyspoon Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
2.5. Taxation - continued
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 4)
4 4
4. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Fixtures & Fittings | Computer Equipment | Total
| £ | £ | £ | £ | £
Cost
As at 1 December 2024 | 22,722 | 29,191 | 56,377 | 6,764 | 115,054
Additions | 9,995 | 3,136 | 9,253 | - | 22,384
As at 30 November 2025 | 32,717 | 32,327 | 65,630 | 6,764 | 137,438
Depreciation
As at 1 December 2024 | 10,798 | 11,202 | 26,876 | 2,233 | 51,109
Provided during the period | 3,288 | 3,336 | 4,776 | 1,496 | 12,896
As at 30 November 2025 | 14,086 | 14,538 | 31,652 | 3,729 | 64,005
Net Book Value
As at 30 November 2025 | 18,631 | 17,789 | 33,978 | 3,035 | 73,433
As at 1 December 2024 | 11,924 | 17,989 | 29,501 | 4,531 | 63,945

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 13,076 |  | 18,113

Page 4
Page 5
P Dillyspoon Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 2,086 |  | 4,811
Director's loan account | 50,332 |  | 41,114
Amounts owed by other participating interests | 12,584 |  | 2,812
| 65,002 |  | 48,737

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 31,195 |  | 20,403
Bank loans and overdrafts | 5,800 |  | 5,800
Other loans | - |  | 7,406
Corporation tax | 28,693 |  | 15,323
VAT | 3,750 |  | 8,109
Other creditors | 13,454 |  | 7,187
Accruals and deferred income | 6,500 |  | 6,500
| 89,392 |  | 70,728

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 26,053 |  | 28,878

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 December 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 30 November 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Peter Dillingham | 41,114 | 69,298 | 60,000 | - | 50,412

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