Dingley Dell Limited - Accounts

DINGLEY DELL LIMITED - Company Information

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Registered Number: 11430652
England and Wales
Unaudited Financial Statements
for the year ended 31 December 2022
for
DINGLEY DELL LIMITED

Dingley Dell Limited
Contents Page
For the year ended 31 December 2022

Company information	1
Directors' report	2
Accountants' report	3
Statement of financial position	4
Notes to the financial statements	5

Dingley Dell Limited
Company Information
For the year ended 31 December 2022

Directors	Paul Hayward Haojia Li
Registered Number	11430652
Registered Office	Ashmoor Hall Mill Lane, Campsea Ash Woodbridge IP13 0PG
Accountants	Quove Accounting Ltd 3 Brickfields Business Park Old Stowmarket Road, Woolpit Bury St Edmunds IP30 9QS

Dingley Dell Limited
Directors' Report
For the year ended 31 December 2022

Director's report and financial statements
The directors present his/her/their annual report and the financial statements for the year ended 31 December 2022.

Principal activities

The principal activity of the company during the financial year was of pig breeding and rearing.

Directors
The directors who served the company throughout the year were as follows:

Paul Hayward

Haojia Li

Statement of directors' responsibilities

The directors are responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (Financial Reporting Standard 102). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.

In preparing these financial statements, the directors are required to :<ul><li>select suitable accounting policies and then apply them consistently</li><li>make judgements and accounting estimates that are reasonable and prudent</li><li>state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and</li><li>prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.</li></ul>The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the companys transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

This report was approved by the board and signed on its behalf by:

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

Date approved: 31 October 2023

Dingley Dell Limited Accountants' Report For the year ended 31 December 2022
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 2022\ 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 2022 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 . 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 3 Brickfields Business Park Old Stowmarket Road, Woolpit Bury St Edmunds IP30 9QS 31 October 2023 3

Dingley Dell Limited
Accountants' Report
For the year ended 31 December 2022

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 2022\

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 2022 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 . 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
3 Brickfields Business Park
Old Stowmarket Road, Woolpit
Bury St Edmunds
IP30 9QS
31 October 2023

Registered Number: 11430652 Dingley Dell Limited
Statement of Financial Position
As at 31 December 2022

	Notes	2022 £	2021 £
Fixed assets
Intangible fixed assets	3	692,431	728,875
Tangible fixed assets	4	670,112	664,928
		1,362,543	1,393,803
Current assets
Stocks	5	1,520,630	1,501,978
Debtors	6	605,240	500,500
Cash at bank and in hand		138,752	65,693
		2,264,622	2,068,171
Creditors: amount falling due within one year	7	(1,713,185)	(1,028,156)
Net current assets		551,437	1,040,015

Total assets less current liabilities		1,913,980	2,433,818
Net assets		1,913,980	2,433,818

Capital and reserves
Called up share capital		200	200
Share premium account	8	2,974,800	2,974,800
Profit and loss account		(1,061,020)	(541,182)
Shareholder's funds		1,913,980	2,433,818

For the year ended 31 December 2022 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 year 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 31 October 2023 and were signed on its behalf by:

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

Dingley Dell Limited
Notes to the Financial Statements
For the year ended 31 December 2022

General Information

Dingley Dell Limited is a private company, limited by shares, registered in England and Wales, registration number 11430652, registration address Ashmoor Hall, Mill Lane, Campsea Ash, Woodbridge, IP13 0PG.

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.

Turnover

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

Operating lease rentals

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

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

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 20 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

25% Reducing Balance

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 year was 10 (2021 : 10).

Intangible fixed assets

Cost	Other	Total
	£	£
At 01 January 2022	728,875	728,875
Additions	-	-
Disposals	-	-
At 31 December 2022	728,875	728,875
Amortisation
At 01 January 2022	-	-
Charge for year	36,444	36,444
On disposals	-	-
At 31 December 2022	36,444	36,444
Net book values
At 31 December 2022	692,431	692,431
At 31 December 2021	728,875	728,875

Tangible fixed assets

Cost or valuation	Plant and Machinery	Total
	£	£
At 01 January 2022	939,530	939,530
Additions	228,554	228,554
Disposals	-	-
At 31 December 2022	1,168,084	1,168,084
Depreciation
At 01 January 2022	274,602	274,602
Charge for year	223,370	223,370
On disposals	-	-
At 31 December 2022	497,972	497,972
Net book values
Closing balance as at 31 December 2022	670,112	670,112
Opening balance as at 01 January 2022	664,928	664,928

Stocks

	2022 £		2021 £
Stocks	1,520,630		1,501,978
	1,520,630		1,501,978

Debtors: amounts falling due within one year

	2022 £	2021 £
Trade Debtors	568,734	456,781
VAT	36,506	43,719
	605,240	500,500

Creditors: amount falling due within one year

	2022 £	2021 £
Trade Creditors	352,837	313,156
Other Creditors	1,360,348	715,000
	1,713,185	1,028,156

Share premium account

	2022 £		2021 £
Equity Share Premium b/fwd	2,974,800		2,974,800
	2,974,800		2,974,800