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2022-10-31 13664118 frs-bus:OrdinaryShareClass5 2021-10-06 2022-10-31 13664118 frs-bus:OrdinaryShareClass5 2021-10-05 13664118 frs-bus:OrdinaryShareClass5 2022-10-31 13664118 frs-bus:PreferenceShareClass1 2021-10-06 2022-10-31 13664118 frs-bus:PreferenceShareClass1 2021-10-05 13664118 frs-bus:PreferenceShareClass1 2022-10-31 13664118 frs-bus:PreferenceShareClass2 2021-10-06 2022-10-31 13664118 frs-bus:PreferenceShareClass2 2021-10-05 13664118 frs-bus:PreferenceShareClass2 2022-10-31 13664118 frs-bus:PreferenceShareClass3 2021-10-06 2022-10-31 13664118 frs-bus:PreferenceShareClass3 2021-10-05 13664118 frs-bus:PreferenceShareClass3 2022-10-31 13664118 frs-bus:PreferenceShareClass4 2021-10-06 2022-10-31 13664118 frs-bus:PreferenceShareClass4 2021-10-05 13664118 frs-bus:PreferenceShareClass4 2022-10-31 13664118 frs-bus:PreferenceShareClass5 2021-10-06 2022-10-31 13664118 frs-bus:PreferenceShareClass5 2021-10-05 13664118 frs-bus:PreferenceShareClass5 2022-10-31 13664118 1 2021-10-06 2022-10-31 13664118 1 2022-10-31 13664118 1 2021-10-06 2022-10-31 13664118 frs-core:LeasedAssets 2021-10-06 2022-10-31 13664118 frs-core:OwnedAssets 2021-10-06 2022-10-31 13664118 frs-core:CurrencyRisk 2021-10-06 2022-10-31 13664118 frs-core:MarketRisk 2021-10-06 2022-10-31 13664118 frs-core:InterestRateRisk 2021-10-06 2022-10-31 13664118 frs-core:DeferredTaxation 2021-10-06 2022-10-31 13664118 frs-core:DeferredTaxation 2021-10-05 13664118 frs-core:DeferredTaxation 2022-10-31 13664118 frs-core:OtherProvisionsContingentLiabilities 2021-10-06 2022-10-31 13664118 frs-core:OtherProvisionsContingentLiabilities 2021-10-05 13664118 frs-core:OtherProvisionsContingentLiabilities 2022-10-31 13664118 frs-core:ProvisionsDeferredTax 2022-10-31 13664118 frs-core:OtherDeferredTax 2022-10-31 13664118 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-10-31 13664118 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-10-31 13664118 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-10-31 13664118 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-10-06 2022-10-31 13664118 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-10-05 13664118 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-10-31 13664118 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-10-06 2022-10-31 13664118 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-10-05 13664118 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-10-31 13664118 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-10-06 2022-10-31 13664118 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-10-05 13664118 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-10-31 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13664118 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-10-31 13664118 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-10-31 13664118 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-10-31 13664118 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-10-31 13664118 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-10-31 13664118 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-10-31 13664118 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-10-31 13664118 frs-core:ProvisionsForImpairmentInvestments 2022-10-31 13664118 frs-core:ListedExchangeTraded 2022-10-31 13664118 frs-core:ListedExchangeTraded 2021-10-05 13664118 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-10-05 13664118 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-10-31 13664118 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Registered number: 13664118
DPS Food Auditing Limited
Unaudited Financial Statements
For The Year Ended 31 October 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 13664118
31 October 2023 31 October 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 447 412
447 412
CURRENT ASSETS
Debtors 5 5,722 6,612
Cash at bank and in hand 7,997 16,095
13,719 22,707
Creditors: Amounts Falling Due Within One Year 6 (5,078 ) (6,206 )
NET CURRENT ASSETS (LIABILITIES) 8,641 16,501
TOTAL ASSETS LESS CURRENT LIABILITIES 9,088 16,913
PROVISIONS FOR LIABILITIES
Deferred Taxation (85 ) (78 )
NET ASSETS 9,003 16,835
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account 9,002 16,834
SHAREHOLDERS' FUNDS 9,003 16,835
Page 1
Page 2
For the year ending 31 October 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr David Sheils
Director
19/01/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
DPS Food Auditing Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13664118 . The registered office is 107 Fletton Avenue, Peterborough, PE2 8BA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Computer Equipment 4 years straight line
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
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4. Tangible Assets
Computer Equipment
£
Cost
As at 1 November 2022 549
Additions 230
As at 31 October 2023 779
Depreciation
As at 1 November 2022 137
Provided during the period 195
As at 31 October 2023 332
Net Book Value
As at 31 October 2023 447
As at 1 November 2022 412
5. Debtors
31 October 2023 31 October 2022
£ £
Due within one year
Trade debtors 5,663 6,612
Other debtors 59 -
5,722 6,612
6. Creditors: Amounts Falling Due Within One Year
31 October 2023 31 October 2022
£ £
Other taxes and social security 5,066 6,060
Other creditors 12 146
5,078 6,206
7. Share Capital
31 October 2023 31 October 2022
£ £
Allotted, Called up and fully paid 1 1
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