Company Registration No. 15824336 (England and Wales)
Dinise Limited
Unaudited accounts
for the year ended 31 July 2026
Dinise Limited
Unaudited accounts
Contents
Dinise Limited
Company Information
for the year ended 31 July 2026
Directors
Dr Dilshani Nilupulee Rathnayake Arachchige
Mr Dilan Darshana Amaratunga
Company Number
15824336 (England and Wales)
Registered Office
7 Capesthorne Road
Timperley
Altrincham
Cheshire
WA15 7EA
England
Accountants
ZATRS ACCOUNTING LIMITED
29 Debnam Grove
Sittingbourne
Kent
ME10 3FN
Dinise Limited
Statement of financial position
as at 31 July 2026
Investment property
214,458
1,095
Cash at bank and in hand
2,074
464
Creditors: amounts falling due within one year
(17,654)
(6,263)
Net current liabilities
(7,180)
(5,799)
Total assets less current liabilities
209,302
(4,704)
Creditors: amounts falling due after more than one year
(223,898)
-
Net liabilities
(14,596)
(4,704)
Called up share capital
2
2
Profit and loss account
(14,598)
(4,706)
Shareholders' funds
(14,596)
(4,704)
For the year ending 31 July 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 15 October 2026 and were signed on its behalf by
Mr Dilan Darshana Amaratunga
Director
Company Registration No. 15824336
Dinise Limited
Notes to the Accounts
for the year ended 31 July 2026
Dinise Limited is a private company, limited by shares, registered in England and Wales, registration number 15824336. The registered office is 7 Capesthorne Road, Timperley, Altrincham, Cheshire, WA15 7EA, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
These financial statements for the year ended 31 July 2026 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 8 July 2024.
The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously.
The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land
and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The accounts are presented in £ sterling.
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.
Dinise Limited
Notes to the Accounts
for the year ended 31 July 2026
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the
statement of comprehensive income because of items of income or expense that are taxable or deductible in other year
and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that
have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial
statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally
recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary
differences to the extent that it is probable that taxable profits will be available against which those deductible timing
differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and
reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the
asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the
liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted
by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax
assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would
follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying
amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in
other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other
comprehensive income or directly in equity respectively.
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been
approved by the shareholders prior to the statement of financial position date.
Investment properties are included in the statement of financial position at their open market value at the statement of financial position date. The resulting aggregate surplus or deficit is transferred to a revaluation reserve. Depreciation is provided only on those investment properties which are leasehold and where the unexpired lease term is less than 20 years.
Although this accounting policy is in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015), it is a departure from the general requirement of the Companies Act 2006 for all tangible assets to be depreciated. In the opinion of the director’s compliance with the standard is necessary for the statement of financial position to give a true and fair view. Depreciation or amortisation is only one of many factors reflected in the annual valuation and the amount of this which might otherwise have been charged cannot be separately identified or quantified.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
5 years
Computer equipment
5 years
Dinise Limited
Notes to the Accounts
for the year ended 31 July 2026
4
Tangible fixed assets
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
Additions
1,316
1,214
2,530
At 31 July 2026
1,316
1,214
2,530
Charge for the year
263
243
506
At 31 July 2026
263
243
506
At 31 July 2026
1,053
971
2,024
Fair value at 1 August 2025
1,095
Amounts falling due after more than one year
Accrued income and prepayments
8,400
-
7
Creditors: amounts falling due within one year
2026
2025
Loans from directors
17,329
6,087
8
Creditors: amounts falling due after more than one year
2026
2025
Loans from directors
63,398
-
9
Average number of employees
During the year the average number of employees was 2 (2025: 2).