2022-11-012023-10-312023-10-31false11616747DS SANDWICH DELI LTD2024-01-11iso4217:GBPxbrli:pure116167472022-11-01116167472023-10-31116167472022-11-012023-10-31116167472021-11-01116167472022-10-31116167472021-11-012022-10-3111616747bus:SmallEntities2022-11-012023-10-3111616747bus:AuditExempt-NoAccountantsReport2022-11-012023-10-3111616747bus:FullAccounts2022-11-012023-10-3111616747bus:PrivateLimitedCompanyLtd2022-11-012023-10-3111616747core:WithinOneYear2023-10-3111616747core:AfterOneYear2023-10-3111616747core:WithinOneYear2022-10-3111616747core:AfterOneYear2022-10-3111616747core:ShareCapital2023-10-3111616747core:SharePremium2023-10-3111616747core:RevaluationReserve2023-10-3111616747core:OtherReservesSubtotal2023-10-3111616747core:RetainedEarningsAccumulatedLosses2023-10-3111616747core:ShareCapital2022-10-3111616747core:SharePremium2022-10-3111616747core:RevaluationReserve2022-10-3111616747core:OtherReservesSubtotal2022-10-3111616747core:RetainedEarningsAccumulatedLosses2022-10-3111616747core:LandBuildings2023-10-3111616747core:PlantMachinery2023-10-3111616747core:Vehicles2023-10-3111616747core:FurnitureFittings2023-10-3111616747core:OfficeEquipment2023-10-3111616747core:NetGoodwill2023-10-3111616747core:IntangibleAssetsOtherThanGoodwill2023-10-3111616747core:ListedExchangeTraded2023-10-3111616747core:UnlistedNon-exchangeTraded2023-10-3111616747core:LandBuildings2022-10-3111616747core:PlantMachinery2022-10-3111616747core:Vehicles2022-10-3111616747core:FurnitureFittings2022-10-3111616747core:OfficeEquipment2022-10-3111616747core:NetGoodwill2022-10-3111616747core:IntangibleAssetsOtherThanGoodwill2022-10-3111616747core:ListedExchangeTraded2022-10-3111616747core:UnlistedNon-exchangeTraded2022-10-3111616747core:LandBuildings2022-11-012023-10-3111616747core:PlantMachinery2022-11-012023-10-3111616747core:Vehicles2022-11-012023-10-3111616747core:FurnitureFittings2022-11-012023-10-3111616747core:OfficeEquipment2022-11-012023-10-3111616747core:NetGoodwill2022-11-012023-10-3111616747core:IntangibleAssetsOtherThanGoodwill2022-11-012023-10-3111616747core:ListedExchangeTraded2022-11-012023-10-3111616747core:UnlistedNon-exchangeTraded2022-11-012023-10-3111616747core:MoreThanFiveYears2022-11-012023-10-3111616747core:Non-currentFinancialInstruments2023-10-3111616747core:Non-currentFinancialInstruments2022-10-3111616747dpl:CostSales2022-11-012023-10-3111616747dpl:DistributionCosts2022-11-012023-10-3111616747core:LandBuildings2022-11-012023-10-3111616747core:PlantMachinery2022-11-012023-10-3111616747core:Vehicles2022-11-012023-10-3111616747core:FurnitureFittings2022-11-012023-10-3111616747core:OfficeEquipment2022-11-012023-10-3111616747dpl:AdministrativeExpenses2022-11-012023-10-3111616747core:NetGoodwill2022-11-012023-10-3111616747core:IntangibleAssetsOtherThanGoodwill2022-11-012023-10-3111616747dpl:GroupUndertakings2022-11-012023-10-3111616747dpl:ParticipatingInterests2022-11-012023-10-3111616747dpl:GroupUndertakingscore:ListedExchangeTraded2022-11-012023-10-3111616747core:ListedExchangeTraded2022-11-012023-10-3111616747dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-11-012023-10-3111616747core:UnlistedNon-exchangeTraded2022-11-012023-10-3111616747dpl:CostSales2021-11-012022-10-3111616747dpl:DistributionCosts2021-11-012022-10-3111616747core:LandBuildings2021-11-012022-10-3111616747core:PlantMachinery2021-11-012022-10-3111616747core:Vehicles2021-11-012022-10-3111616747core:FurnitureFittings2021-11-012022-10-3111616747core:OfficeEquipment2021-11-012022-10-3111616747dpl:AdministrativeExpenses2021-11-012022-10-3111616747core:NetGoodwill2021-11-012022-10-3111616747core:IntangibleAssetsOtherThanGoodwill2021-11-012022-10-3111616747dpl:GroupUndertakings2021-11-012022-10-3111616747dpl:ParticipatingInterests2021-11-012022-10-3111616747dpl:GroupUndertakingscore:ListedExchangeTraded2021-11-012022-10-3111616747core:ListedExchangeTraded2021-11-012022-10-3111616747dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-11-012022-10-3111616747core:UnlistedNon-exchangeTraded2021-11-012022-10-3111616747core:NetGoodwill2023-10-3111616747core:IntangibleAssetsOtherThanGoodwill2023-10-3111616747core:LandBuildings2023-10-3111616747core:PlantMachinery2023-10-3111616747core:Vehicles2023-10-3111616747core:FurnitureFittings2023-10-3111616747core:OfficeEquipment2023-10-3111616747core:AfterOneYear2023-10-3111616747core:WithinOneYear2023-10-3111616747core:ListedExchangeTraded2023-10-3111616747core:UnlistedNon-exchangeTraded2023-10-3111616747core:ShareCapital2023-10-3111616747core:SharePremium2023-10-3111616747core:RevaluationReserve2023-10-3111616747core:OtherReservesSubtotal2023-10-3111616747core:RetainedEarningsAccumulatedLosses2023-10-3111616747core:NetGoodwill2022-10-3111616747core:IntangibleAssetsOtherThanGoodwill2022-10-3111616747core:LandBuildings2022-10-3111616747core:PlantMachinery2022-10-3111616747core:Vehicles2022-10-3111616747core:FurnitureFittings2022-10-3111616747core:OfficeEquipment2022-10-3111616747core:AfterOneYear2022-10-3111616747core:WithinOneYear2022-10-3111616747core:ListedExchangeTraded2022-10-3111616747core:UnlistedNon-exchangeTraded2022-10-3111616747core:ShareCapital2022-10-3111616747core:SharePremium2022-10-3111616747core:RevaluationReserve2022-10-3111616747core:OtherReservesSubtotal2022-10-3111616747core:RetainedEarningsAccumulatedLosses2022-10-3111616747core:NetGoodwill2021-11-0111616747core:IntangibleAssetsOtherThanGoodwill2021-11-0111616747core:LandBuildings2021-11-0111616747core:PlantMachinery2021-11-0111616747core:Vehicles2021-11-0111616747core:FurnitureFittings2021-11-0111616747core:OfficeEquipment2021-11-0111616747core:AfterOneYear2021-11-0111616747core:WithinOneYear2021-11-0111616747core:ListedExchangeTraded2021-11-0111616747core:UnlistedNon-exchangeTraded2021-11-0111616747core:ShareCapital2021-11-0111616747core:SharePremium2021-11-0111616747core:RevaluationReserve2021-11-0111616747core:OtherReservesSubtotal2021-11-0111616747core:RetainedEarningsAccumulatedLosses2021-11-0111616747core:AfterOneYear2022-11-012023-10-3111616747core:WithinOneYear2022-11-012023-10-3111616747core:Non-currentFinancialInstrumentscore:CostValuation2022-11-012023-10-3111616747core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-11-012023-10-3111616747core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-11-012023-10-3111616747core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-11-012023-10-3111616747core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-11-012023-10-3111616747core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-11-012023-10-3111616747core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-11-012023-10-3111616747core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-11-012023-10-3111616747core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-11-012023-10-3111616747core:Non-currentFinancialInstrumentscore:CostValuation2023-10-3111616747core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-10-3111616747core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-10-3111616747core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-10-3111616747core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-10-3111616747core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-10-3111616747core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-10-3111616747core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-10-3111616747core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-10-3111616747core:Non-currentFinancialInstrumentscore:CostValuation2022-10-3111616747core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-10-3111616747core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-10-3111616747core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-10-3111616747core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-10-3111616747core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-10-3111616747core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-10-3111616747core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-10-3111616747core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-10-3111616747bus:Director12022-11-012023-10-3111616747bus:Director22022-11-012023-10-3111616747core:FurnitureFittingsToolsEquipment2022-10-3111616747core:FurnitureFittingsToolsEquipment2022-11-012023-10-3111616747core:FurnitureFittingsToolsEquipment2023-10-31116167471bus:Director12022-11-01116167471bus:Director12022-11-012023-10-31116167471bus:Director12023-10-31116167472bus:Director22022-11-01116167472bus:Director22022-11-012023-10-31116167472bus:Director22023-10-31116167472022-11-01116167472022-11-012023-10-31116167472023-10-31

DS SANDWICH DELI LTD

Registered Number
11616747
(England and Wales)

Unaudited Financial Statements for the Year ended
31 October 2023

DS SANDWICH DELI LTD
Company Information
for the year from 1 November 2022 to 31 October 2023

Directors

Mr. B S COX,
Ms. S K GOMERSALL

Registered Address

79 Higher Bore Street
Bodmin
PL31 1JT

Registered Number

11616747 (England and Wales)
DS SANDWICH DELI LTD
Balance Sheet as at
31 October 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets727,38633,815
27,38633,815
Current assets
Stocks112,3161,069
Debtors5,2005,364
Cash at bank and on hand19,0265,406
26,54211,839
Creditors amounts falling due within one year13(80,692)(78,332)
Net current assets (liabilities)(54,150)(66,493)
Total assets less current liabilities(26,764)(32,678)
Creditors amounts falling due after one year14(20,042)(23,525)
Net assets(46,806)(56,203)
Capital and reserves
Called up share capital22
Profit and loss account(46,808)(56,205)
Shareholders' funds(46,806)(56,203)
The financial statements were approved and authorised for issue by the Board of Directors on 11 January 2024, and are signed on its behalf by:
Ms. S K GOMERSALL
Director
Registered Company No. 11616747
DS SANDWICH DELI LTD
Notes to the Financial Statements
for the year ended 31 October 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 in the year under review was that of an eat in and takeaway food outlet.
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 (%)
Land and buildings25
Plant and machinery25
Fixtures and fittings25
Office Equipment25
Stocks policy
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
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.
Taxation policy
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
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.
Going concern
These unaudited financial statements have been prepared on a going concern basis, which presumes the realization of assets and the discharge of liabilities in the normal course of business for the foreseeable future. Although total liabilities exceed current assets at the balance sheet date, the directors consider that the company has sufficient liquid assets to meet its liabilities as and when they fall due, reliant on their continued support. Accordingly, the directors therefore consider that it is appropriate to prepare the accounts on a going concern basis. This presumes the realization of assets and the discharge of liabilities in the normal course of business for the foreseeable future.
6.Employee information

20232022
Average number of employees during the year33
7.Property, plant and equipment

Land & buildings

Plant & machinery

Fixtures & fittings

Office Equipment

Total

£££££
Cost or valuation
At 01 November 2242,67420,0431,4061,36365,486
Additions-2,221--2,221
At 31 October 2342,67422,2641,4061,36367,707
Depreciation and impairment
At 01 November 2218,66011,94070736431,671
Charge for year6,0042,2211752508,650
At 31 October 2324,66414,16188261440,321
Net book value
At 31 October 2318,0108,10352474927,386
At 31 October 2224,0148,10369999933,815
8.Description of financial commitments other than capital commitments
LEASING AGREEMENT Minimum lease payments under non-cancellable operating leases fall due as follows: 2023 2022 £ £ Within one year 15,600 15,600 Between one and five years 46,800 62,400 In more than five years 0 0 Total 62,400 78,000
9.Description of nature of transactions and balances with related parties
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 Section 1A 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions where they have occurred under normal market conditions.
10.Directors advances, credits and guarantees

Brought forward

Amount advanced

Amount repaid

Carried forward

££££
Mr. B S COX,40,919(232)(5,198)45,885
Ms. S K GOMERSALL25,196(2,182)(5,198)28,212
66,115(2,414)(10,396)74,097
The directors' current account balances included within creditors of £74,097 (2022 - £66,115) have no fixed date for repayment, are repayable upon demand and are non-interest bearing
11.Stocks

2023

2022

££
Other stocks2,3161,069
Total2,3161,069
12.Debtors within one year

2023

2022

££
Trade debtors / trade receivables5,2005,364
Total5,2005,364
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.
13.Creditors within one year

2023

2022

££
Trade creditors / trade payables4,3953,171
Taxation and social security6947,334
Other creditors74,09866,115
Accrued liabilities and deferred income1,5051,712
Total80,69278,332
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.
14.Creditors after one year

2023

2022

££
Bank borrowings and overdrafts20,04223,525
Total20,04223,525