DINEINDULGE LTD

2022-04-012023-03-312023-03-31false07015616DINEINDULGE 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DINEINDULGE LTD

Registered Number
07015616
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2023

DINEINDULGE LTD

Company Information
for the year from 1 April 2022 to 31 March 2023


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 2023

	Notes	2023		2022
		£	£	£	£
Fixed assets
Tangible assets	6		151,362		185,971
			151,362		185,971
Current assets
Debtors	7	83,360		70,201
Cash at bank and on hand		167,884		394,919
		251,244		465,120
Creditors amounts falling due within one year	8	(311,079)		(449,766)
Net current assets (liabilities)			(59,835)		15,354
Total assets less current liabilities			91,527		201,325
Creditors amounts falling due after one year	9		(57,118)		(80,785)
Provisions for liabilities	10		(26,674)		(23,487)
Net assets			7,735		97,053
Capital and reserves
Called up share capital			167		167
Profit and loss account			7,568		96,886
Shareholders' funds			7,735		97,053

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 10 September 2023, 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 2023

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	-
Fixtures and fittings	20	-
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


		2023		2022
	Average number of employees during the year	23		20

6.	Property, plant and equipment

	Land & buildings	Plant & machinery	Vehicles	Fixtures & fittings	Office Equipment	Total
	£	£	£	£	£	£
Cost or valuation
At 01 April 22	19,888	175,361	61,090	11,823	29,549	297,711
Additions	-	2,099	-	3,303	4,122	9,524
Disposals	-	-	-	(2,067)	(1,766)	(3,833)
At 31 March 23	19,888	177,460	61,090	13,059	31,905	303,402
Depreciation and impairment
At 01 April 22	1,184	87,932	7,636	4,498	10,490	111,740
Charge for year	3,978	17,432	13,363	2,667	5,197	42,637
On disposals	-	-	-	(1,823)	(514)	(2,337)
At 31 March 23	5,162	105,364	20,999	5,342	15,173	152,040
Net book value
At 31 March 23	14,726	72,096	40,091	7,717	16,732	151,362
At 31 March 22	18,704	87,429	53,454	7,325	19,059	185,971

7.	Debtors

	2023	2022
	£	£
Trade debtors / trade receivables	63,819	55,768
Other debtors	42	-
Prepayments and accrued income	19,499	14,433
Total	83,360	70,201


	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

	2023	2022
	£	£
Trade creditors / trade payables	23,845	41,378
Bank borrowings and overdrafts	25,421	27,769
Taxation and social security	150,358	129,654
Other creditors	39,477	67,628
Accrued liabilities and deferred income	71,978	183,337
Total	311,079	449,766


	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

	2023	2022
	£	£
Bank borrowings and overdrafts	57,118	80,785
Total	57,118	80,785

10.	Provisions for liabilities

	2023	2022
	£	£
Net deferred tax liability (asset)	26,674	23,487
Total	26,674	23,487