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REGISTERED NUMBER: 09488367 (England and Wales)















Unaudited Financial Statements

for the Year Ended

31 March 2023

for

Debbie Boon Originals Ltd

Debbie Boon Originals Ltd (Registered number: 09488367)

Contents of the Financial Statements
for the Year Ended 31 March 2023










Page

Company Information 1

Chartered Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 5


Debbie Boon Originals Ltd

Company Information
for the Year Ended 31 March 2023







DIRECTOR: Mrs D Boon





REGISTERED OFFICE: The Old School
Bale Road
Gunthorpe
Norfolk
NR24 2NX





REGISTERED NUMBER: 09488367 (England and Wales)





ACCOUNTANTS: The Rowleys Partnership Ltd
Chartered Accountants
Charnwood House
Harcourt Way
Meridian Business Park
Leicester
Leicestershire
LE19 1WP

Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
Debbie Boon Originals Ltd


The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Debbie Boon Originals Ltd for the year ended 31 March 2023 which comprise the Income Statement, Balance Sheet and the related notes from the company's 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 (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Debbie Boon Originals Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Debbie Boon Originals Ltd and state those matters that we have agreed to state to the director of Debbie Boon Originals Ltd in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Debbie Boon Originals Ltd and its director for our work or for this report.

It is your duty to ensure that Debbie Boon Originals Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Debbie Boon Originals Ltd. You consider that Debbie Boon Originals Ltd 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 financial statements of Debbie Boon Originals Ltd. 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 financial statements.






The Rowleys Partnership Ltd
Chartered Accountants
Charnwood House
Harcourt Way
Meridian Business Park
Leicester
Leicestershire
LE19 1WP


10 November 2023

Debbie Boon Originals Ltd (Registered number: 09488367)

Balance Sheet
31 March 2023

31.3.23 31.3.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 35,475 39,064

CURRENT ASSETS
Stocks 600 600
Debtors 5 5,005 7,178
Cash at bank 24,578 30,352
30,183 38,130
CREDITORS
Amounts falling due within one year 6 23,803 23,934
NET CURRENT ASSETS 6,380 14,196
TOTAL ASSETS LESS CURRENT
LIABILITIES

41,855

53,260

CREDITORS
Amounts falling due after more than
one year

7

(14,000

)

(20,000

)

PROVISIONS FOR LIABILITIES (1,740 ) (1,058 )
NET ASSETS 26,115 32,202

CAPITAL AND RESERVES
Called up share capital 8 1 1
Retained earnings 26,114 32,201
SHAREHOLDERS' FUNDS 26,115 32,202

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Debbie Boon Originals Ltd (Registered number: 09488367)

Balance Sheet - continued
31 March 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 10 November 2023 and were signed by:





Mrs D Boon - Director


Debbie Boon Originals Ltd (Registered number: 09488367)

Notes to the Financial Statements
for the Year Ended 31 March 2023


1. STATUTORY INFORMATION

Debbie Boon Originals Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - 10% reducing balance
Fixtures and fittings - 20% on cost
Motor vehicles - 25% on cost
Computer equipment - 25% on cost

Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing stock to its present location and condition. Provision is made for damaged, obsolete and slow-moving stock where appropriate.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


Debbie Boon Originals Ltd (Registered number: 09488367)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023


2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Freehold and Motor Computer
property fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 April 2022 37,537 23,167 26,200 3,964 90,868
Additions - 650 - 460 1,110
At 31 March 2023 37,537 23,817 26,200 4,424 91,978
DEPRECIATION
At 1 April 2022 4,043 17,597 26,200 3,964 51,804
Charge for year 3,349 1,235 - 115 4,699
At 31 March 2023 7,392 18,832 26,200 4,079 56,503
NET BOOK VALUE
At 31 March 2023 30,145 4,985 - 345 35,475
At 31 March 2022 33,494 5,570 - - 39,064

Debbie Boon Originals Ltd (Registered number: 09488367)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023


5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Other trade debtors 4,642 3,509
Directors' current accounts 363 3,669
5,005 7,178

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Bank loans and overdrafts 6,000 6,000
Trade creditors 1,057 -
Corporation tax 9,239 9,384
Social security and other taxes - 36
VAT 2,473 3,978
Accrued expenses 5,034 4,536
23,803 23,934

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.3.23 31.3.22
£    £   
Bank loans - 2-5 years 14,000 20,000

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.23 31.3.22
value: £    £   
1 Ordinary £1.00 1 1

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2023 and 31 March 2022:

31.3.23 31.3.22
£    £   
Mrs D Boon
Balance outstanding at start of year 3,669 -
Amounts advanced - 3,669
Amounts repaid (3,306 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 363 3,669