Dingley Dell Limited - Accounts

DINGLEY DELL LIMITED - Company Information

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Registered Number: 11430652
England and Wales
Unaudited Financial Statements
for the period ended 31 December 2021
for
DINGLEY DELL LIMITED

Dingley Dell Limited
Contents Page
For the period ended 31 December 2021

Company information	1
Accountants' report	2
Statement of financial position	3
Notes to the financial statements	4

Dingley Dell Limited
Company Information
For the period ended 31 December 2021

Directors	Paul Hayward Haojia Li
Registered Number	11430652
Registered Office	The Vision Centre 5 Eastern Way Bury St Edmunds IP32 7AB
Accountants	Quove Accounting Ltd The Vision Centre 5 Eastern Way Bury St Edmunds IP32 7AB

Dingley Dell Limited Accountants' Report For the period ended 31 December 2021
Chartered Accountants' Report to the board of directors on the preparation of the unaudited statutory accounts of Dingley Dell Limited for the year ended 31 December 2021\ In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Dingley Dell Limited for the year ended 31 December 2021 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance This report is made solely to the Board of Directors of Dingley Dell Limited , as a body, in accordance with the terms of our engagement letter dated 14 December 2022. Our work has been undertaken solely to prepare for your approval the accounts of Dingley Dell Limited and state those matters that we have agreed to state to the Board of Directors of Dingley Dell Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Dingley Dell Limited and its Board of Directors as a body for our work or for this report. It is your duty to ensure that Dingley Dell Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Dingley Dell Limited . You consider that Dingley Dell Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of Dingley Dell Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts .................................................... Quove Accounting Ltd The Vision Centre 5 Eastern Way Bury St Edmunds IP32 7AB 07 December 2022 2

Dingley Dell Limited
Accountants' Report
For the period ended 31 December 2021

Chartered Accountants' Report to the board of directors on the preparation of the unaudited statutory accounts of Dingley Dell Limited for the year ended 31 December 2021\

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Dingley Dell Limited for the year ended 31 December 2021 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance

This report is made solely to the Board of Directors of Dingley Dell Limited , as a body, in accordance with the terms of our engagement letter dated 14 December 2022. Our work has been undertaken solely to prepare for your approval the accounts of Dingley Dell Limited and state those matters that we have agreed to state to the Board of Directors of Dingley Dell Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Dingley Dell Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Dingley Dell Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Dingley Dell Limited . You consider that Dingley Dell Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Dingley Dell Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts

....................................................
Quove Accounting Ltd
The Vision Centre
5 Eastern Way
Bury St Edmunds
IP32 7AB
07 December 2022

Registered Number: 11430652 Dingley Dell Limited
Statement of Financial Position
As at 31 December 2021

	Notes	2021 £	2020 £
Fixed assets
Intangible fixed assets	3	728,875	-
Tangible fixed assets	4	664,928	-
		1,393,803	-
Current assets
Stocks	5	1,501,978	-
Debtors	6	500,500	-
Cash at bank and in hand		65,693	100
		2,068,171	100
Creditors: amount falling due within one year	7	(1,028,156)	-
Net current assets		1,040,015	100

Total assets less current liabilities		2,433,818	100
Net assets		2,433,818	100

Capital and reserves
Called up share capital		200	100
Share premium account	8	2,974,800	-
Profit and loss account		(541,182)	-
Shareholder's funds		2,433,818	100

For the period ended 31 December 2021 the company was entitled to exemption from audit under section 477 of the companies act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the companies act 2006 with respect to accounting records and the preparation of accounts.

These financial statements 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 Part 15 of the Companies Act 2006. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The financial statements were approved by the board of directors on 07 December 2022 and were signed on its behalf by:

--------------------------------
Paul Hayward
Director

Dingley Dell Limited
Notes to the Financial Statements
For the period ended 31 December 2021

General Information

Dingley Dell Limited is a private company, limited by shares, registered in England and Wales, registration number 11430652, registration address The Vision Centre, 5 Eastern Way, Bury St Edmunds, IP32 7AB.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

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 financial statements are prepared in sterling which is the functional currency of the company.

Going concern basis

The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Government grants

Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.

Operating lease rentals

Rentals payable under operating leases are charged against income on a straight line basis over the lease term.

Research and development expenditure

Research and development expenditure is charged to the income statement in the period in which it is incurred.

Website cost

Planning and operating costs for the company's website are charged to the income statement as incurred.

Preference dividends

Where preference shares are classed as liabilities rather than equity any preference dividends paid are included in interest payable and similar charges within the income statement.

Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and machinery etc

25%

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the period was 10 (2020 : 2).

Intangible fixed assets

Cost	Goodwill	Total
	£	£
At 01 July 2020	-	-
Additions	728,875	728,875
Disposals	-	-
At 31 December 2021	728,875	728,875
Amortisation
At 01 July 2020	-	-
Charge for period	-	-
On disposals	-	-
At 31 December 2021	-	-
Net book values
At 31 December 2021	728,875	728,875
At 30 June 2020	-	-

Tangible fixed assets

Cost or valuation	Plant and machinery etc	Total
	£	£
At 01 July 2020	-	-
Additions	939,530	939,530
Disposals	-	-
At 31 December 2021	939,530	939,530
Depreciation
At 01 July 2020	-	-
Charge for period	274,602	274,602
On disposals	-	-
At 31 December 2021	274,602	274,602
Net book values
Closing balance as at 31 December 2021	664,928	664,928
Opening balance as at 01 July 2020	-	-

Stocks

	2021 £		2020 £
Stocks	1,501,978		-
	1,501,978		-

Debtors: amounts falling due within one year

	2021 £	2020 £
Trade Debtors	456,781	-
VAT	43,719	-
	500,500	-

Creditors: amount falling due within one year

	2021 £	2020 £
Trade Creditors	313,156	-
Other Creditors	715,000	-
	1,028,156	-

Share premium account

	2021 £		2020 £
Equity Share Premium - New Issue	2,974,800		-
	2,974,800		-