DINEINDULGE LTD

2021-04-012022-03-312022-03-31false07015616DINEINDULGE 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DINEINDULGE LTD

Registered Number
07015616
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2022

DINEINDULGE LTD

Company Information
for the year from 1 April 2021 to 31 March 2022


Directors	BAILES, Laura Ellen
	BAILES, Robert Glenn
	COXON, Caroline Grace


Registered Address	First Floor 190 Aztec West
	Almondsbury
	Bristol
	BS32 4TP


Registered Number	07015616 (England and Wales)

DINEINDULGE LTD

Balance Sheet as at
31 March 2022

	Notes	2022		2021
		£	£	£	£
Fixed assets
Tangible assets	6		185,971		99,170
			185,971		99,170
Current assets
Debtors	7	70,201		91,711
Cash at bank and on hand		394,919		108,321
		465,120		200,032
Creditors amounts falling due within one year	8	(449,766)		(258,686)
Net current assets (liabilities)			15,354		(58,654)
Total assets less current liabilities			201,325		40,516
Creditors amounts falling due after one year	9		(80,785)		(113,159)
Provisions for liabilities	10		(23,487)		-
Net assets			97,053		(72,643)
Capital and reserves
Called up share capital			167		167
Profit and loss account			96,886		(72,810)
Shareholders' funds			97,053		(72,643)

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime. The directors have chosen to not file a copy of the company’s profit and loss account.

The financial statements were approved and authorised for issue by the Board of Directors on 23 June 2022, and are signed on its behalf by:

BAILES, Laura Ellen
Director

BAILES, Robert Glenn
Director

COXON, Caroline Grace
Director

Registered Company No. 07015616

DINEINDULGE LTD

Notes to the Financial Statements
for the year ended 31 March 2022

1.	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	Compliance with applicable reporting framework
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

3.	Principal activities
	The principal activity of the company during the year was that of private and commercial chef services.

4.	Accounting policies

	Property, plant and equipment policy
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


	Reducing balance (%)	Straight line (years)
Land and buildings	-	5
Plant and machinery	15	-
Vehicles	25	-
Office Equipment	25	5

	Revenue recognition policy
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

Revenue recognition policy

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Deferred tax policy
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax policy

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Foreign currency translation and operations policy
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation and operations policy

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Employee benefits policy
	Contributions to defined contribution plans are expensed in the period to which they relate.

5.	Employee information


		2022		2021
	Average number of employees during the year	20		12

6.	Property, plant and equipment

	Land & buildings	Plant & machinery	Vehicles	Fixtures & fittings	Office Equipment	Total
	£	£	£	£	£	£
Cost or valuation
At 01 April 21	-	153,476	14,450	7,687	12,745	188,358
Additions	19,888	21,885	61,090	4,136	16,804	123,803
Disposals	-	-	(14,450)	-	-	(14,450)
At 31 March 22	19,888	175,361	61,090	11,823	29,549	297,711
Depreciation and impairment
At 01 April 21	-	72,869	6,096	2,945	7,278	89,188
Charge for year	1,184	15,064	8,506	1,552	3,212	29,518
On disposals	-	-	(6,966)	-	-	(6,966)
At 31 March 22	1,184	87,933	7,636	4,497	10,490	111,740
Net book value
At 31 March 22	18,704	87,428	53,454	7,326	19,059	185,971
At 31 March 21	-	80,607	8,354	4,742	5,467	99,170

7.	Debtors

	2022	2021
	£	£
Trade debtors / trade receivables	55,768	18,016
Other debtors	-	68,641
Prepayments and accrued income	14,433	5,054
Total	70,201	91,711


	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

8.	Creditors within one year

	2022	2021
	£	£
Trade creditors / trade payables	91,302	26,387
Bank borrowings and overdrafts	27,769	59,225
Taxation and social security	117,710	57,837
Other creditors	29,648	76
Accrued liabilities and deferred income	183,337	115,161
Total	449,766	258,686


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

9.	Creditors after one year

	2022	2021
	£	£
Bank borrowings and overdrafts	80,785	113,159
Total	80,785	113,159

10.	Provisions for liabilities

	2022	2021
	£	£
Net deferred tax liability (asset)	23,487	-
Total	23,487	-