2021-09-012023-02-282023-02-28false12810540DOUGH AND FLOW LTD2023-11-28iso4217:GBPxbrli:pure128105402021-09-01128105402023-02-28128105402021-09-012023-02-28128105402020-08-13128105402021-08-31128105402020-08-132021-08-3112810540bus:SmallEntities2021-09-012023-02-2812810540bus:AuditExempt-NoAccountantsReport2021-09-012023-02-2812810540bus:FullAccounts2021-09-012023-02-2812810540bus:PrivateLimitedCompanyLtd2021-09-012023-02-2812810540core:WithinOneYear2023-02-2812810540core:AfterOneYear2023-02-2812810540core:WithinOneYear2021-08-3112810540core:AfterOneYear2021-08-3112810540core:ShareCapital2023-02-2812810540core:SharePremium2023-02-2812810540core:RevaluationReserve2023-02-2812810540core:OtherReservesSubtotal2023-02-2812810540core:RetainedEarningsAccumulatedLosses2023-02-2812810540core:ShareCapital2021-08-3112810540core:SharePremium2021-08-3112810540core:RevaluationReserve2021-08-3112810540core:OtherReservesSubtotal2021-08-3112810540core:RetainedEarningsAccumulatedLosses2021-08-3112810540core:LandBuildings2023-02-2812810540core:PlantMachinery2023-02-2812810540core:Vehicles2023-02-2812810540core:FurnitureFittings2023-02-2812810540core:OfficeEquipment2023-02-2812810540core:NetGoodwill2023-02-2812810540core:IntangibleAssetsOtherThanGoodwill2023-02-2812810540core:ListedExchangeTraded2023-02-2812810540core:UnlistedNon-exchangeTraded2023-02-2812810540core:LandBuildings2021-08-3112810540core:PlantMachinery2021-08-3112810540core:Vehicles2021-08-3112810540core:FurnitureFittings2021-08-3112810540core:OfficeEquipment2021-08-3112810540core:NetGoodwill2021-08-3112810540core:IntangibleAssetsOtherThanGoodwill2021-08-3112810540core:ListedExchangeTraded2021-08-3112810540core:UnlistedNon-exchangeTraded2021-08-3112810540core:LandBuildings2021-09-012023-02-2812810540core:PlantMachinery2021-09-012023-02-2812810540core:Vehicles2021-09-012023-02-2812810540core:FurnitureFittings2021-09-012023-02-2812810540core:OfficeEquipment2021-09-012023-02-2812810540core:NetGoodwill2021-09-012023-02-2812810540core:IntangibleAssetsOtherThanGoodwill2021-09-012023-02-2812810540core:ListedExchangeTraded2021-09-012023-02-2812810540core:UnlistedNon-exchangeTraded2021-09-012023-02-2812810540core:MoreThanFiveYears2021-09-012023-02-2812810540core:Non-currentFinancialInstruments2023-02-2812810540core:Non-currentFinancialInstruments2021-08-3112810540dpl:CostSales2021-09-012023-02-2812810540dpl:DistributionCosts2021-09-012023-02-2812810540core:LandBuildings2021-09-012023-02-2812810540core:PlantMachinery2021-09-012023-02-2812810540core:Vehicles2021-09-012023-02-2812810540core:FurnitureFittings2021-09-012023-02-2812810540core:OfficeEquipment2021-09-012023-02-2812810540dpl:AdministrativeExpenses2021-09-012023-02-2812810540core:NetGoodwill2021-09-012023-02-2812810540core:IntangibleAssetsOtherThanGoodwill2021-09-012023-02-2812810540dpl:GroupUndertakings2021-09-012023-02-2812810540dpl:ParticipatingInterests2021-09-012023-02-2812810540dpl:GroupUndertakingscore:ListedExchangeTraded2021-09-012023-02-2812810540core:ListedExchangeTraded2021-09-012023-02-2812810540dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-09-012023-02-2812810540core:UnlistedNon-exchangeTraded2021-09-012023-02-2812810540dpl:CostSales2020-08-132021-08-3112810540dpl:DistributionCosts2020-08-132021-08-3112810540core:LandBuildings2020-08-132021-08-3112810540core:PlantMachinery2020-08-132021-08-3112810540core:Vehicles2020-08-132021-08-3112810540core:FurnitureFittings2020-08-132021-08-3112810540core:OfficeEquipment2020-08-132021-08-3112810540dpl:AdministrativeExpenses2020-08-132021-08-3112810540core:NetGoodwill2020-08-132021-08-3112810540core:IntangibleAssetsOtherThanGoodwill2020-08-132021-08-3112810540dpl:GroupUndertakings2020-08-132021-08-3112810540dpl:ParticipatingInterests2020-08-132021-08-3112810540dpl:GroupUndertakingscore:ListedExchangeTraded2020-08-132021-08-3112810540core:ListedExchangeTraded2020-08-132021-08-3112810540dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2020-08-132021-08-3112810540core:UnlistedNon-exchangeTraded2020-08-132021-08-3112810540core:NetGoodwill2023-02-2812810540core:IntangibleAssetsOtherThanGoodwill2023-02-2812810540core:LandBuildings2023-02-2812810540core:PlantMachinery2023-02-2812810540core:Vehicles2023-02-2812810540core:FurnitureFittings2023-02-2812810540core:OfficeEquipment2023-02-2812810540core:AfterOneYear2023-02-2812810540core:WithinOneYear2023-02-2812810540core:ListedExchangeTraded2023-02-2812810540core:UnlistedNon-exchangeTraded2023-02-2812810540core:ShareCapital2023-02-2812810540core:SharePremium2023-02-2812810540core:RevaluationReserve2023-02-2812810540core:OtherReservesSubtotal2023-02-2812810540core:RetainedEarningsAccumulatedLosses2023-02-2812810540core:NetGoodwill2021-08-3112810540core:IntangibleAssetsOtherThanGoodwill2021-08-3112810540core:LandBuildings2021-08-3112810540core:PlantMachinery2021-08-3112810540core:Vehicles2021-08-3112810540core:FurnitureFittings2021-08-3112810540core:OfficeEquipment2021-08-3112810540core:AfterOneYear2021-08-3112810540core:WithinOneYear2021-08-3112810540core:ListedExchange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DOUGH AND FLOW LTD

Registered Number
12810540
(England and Wales)

Unaudited Financial Statements for the Period ended
28 February 2023

DOUGH AND FLOW LTD
Company Information
for the period from 1 September 2021 to 28 February 2023

Directors

Marc A Baldrey
Thomas J Williams

Registered Address

Lombardy Old Warwick Road
Lapworth
Solihull
B94 6LN

Registered Number

12810540 (England and Wales)
DOUGH AND FLOW LTD
Balance Sheet as at
28 February 2023

Notes

28 Feb 2023

31 Aug 2021

£

£

£

£

Fixed assets
Tangible assets717,59023,420
17,59023,420
Current assets
Cash at bank and on hand96613,396
96613,396
Creditors amounts falling due within one year9(2,145)(13,530)
Net current assets (liabilities)(1,179)(134)
Total assets less current liabilities16,41123,286
Provisions for liabilities10(3,342)(4,415)
Net assets13,06918,871
Capital and reserves
Called up share capital22
Profit and loss account13,06718,869
Shareholders' funds13,06918,871
The financial statements were approved and authorised for issue by the Board of Directors on 28 November 2023, and are signed on its behalf by:
Marc A Baldrey
Director
Thomas J Williams
Director

Registered Company No. 12810540
DOUGH AND FLOW LTD
Notes to the Financial Statements
for the period ended 28 February 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 principle activity is a food outlet specialising in pizza.
4.Basis of measurement used in financial statements
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
5.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 (%)
Fixtures and fittings25
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.
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.
6.Employee information

20232021
Average number of employees during the year25
7.Property, plant and equipment

Fixtures & fittings

Total

££
Cost or valuation
At 01 September 2131,24031,240
At 28 February 2331,24031,240
Depreciation and impairment
At 01 September 217,8207,820
Charge for year5,8305,830
At 28 February 2313,65013,650
Net book value
At 28 February 2317,59017,590
At 31 August 2123,42023,420
8.Description of nature of transactions and balances with related parties
At the period end the Company owed the directors £1,425 (2021: £12,535). The loans are interest free and repayable on demand.
9.Creditors within one year

2023

2021

££
Amounts owed to related parties1,42512,535
Accrued liabilities and deferred income720995
Total2,14513,530
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.
10.Provisions for liabilities

2023

2021

££
Net deferred tax liability (asset)3,3424,415
Total3,3424,415