P Dillyspoon Limited

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

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

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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.

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

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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. 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

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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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