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2021-07-31 04795412 dpl-frs:Item4 2022-07-31 04795412 dpl-frs:CostSales dpl-frs:Item4 2021-08-01 2022-07-31 04795412 dpl-frs:CostSales dpl-frs:Item4 2021-07-31 04795412 dpl-frs:CostSales dpl-frs:Item4 2022-07-31 04795412 dpl-frs:DistributionCosts dpl-frs:Item4 2021-08-01 2022-07-31 04795412 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-08-01 2022-07-31 04795412 dpl-frs:Item5 2021-08-01 2022-07-31 04795412 dpl-frs:Item5 2021-07-31 04795412 dpl-frs:Item5 2022-07-31 04795412 dpl-frs:CostSales dpl-frs:Item5 2021-08-01 2022-07-31 04795412 dpl-frs:CostSales dpl-frs:Item5 2021-07-31 04795412 dpl-frs:CostSales dpl-frs:Item5 2022-07-31 04795412 dpl-frs:DistributionCosts dpl-frs:Item5 2021-08-01 2022-07-31 04795412 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-08-01 2022-07-31 04795412 dpl-frs:Item6 2021-08-01 2022-07-31 04795412 dpl-frs:Item6 2021-07-31 04795412 dpl-frs:Item6 2022-07-31 04795412 dpl-frs:CostSales dpl-frs:Item6 2021-08-01 2022-07-31 04795412 dpl-frs:CostSales dpl-frs:Item6 2021-07-31 04795412 dpl-frs:CostSales dpl-frs:Item6 2022-07-31 04795412 dpl-frs:DistributionCosts dpl-frs:Item6 2021-08-01 2022-07-31 04795412 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-08-01 2022-07-31 04795412 dpl-frs:Item7 2021-08-01 2022-07-31 04795412 dpl-frs:Item7 2021-07-31 04795412 dpl-frs:Item7 2022-07-31 04795412 dpl-frs:CostSales dpl-frs:Item7 2021-08-01 2022-07-31 04795412 dpl-frs:CostSales dpl-frs:Item7 2021-07-31 04795412 dpl-frs:CostSales dpl-frs:Item7 2022-07-31 04795412 dpl-frs:DistributionCosts dpl-frs:Item7 2021-08-01 2022-07-31 04795412 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-08-01 2022-07-31 04795412 dpl-frs:Item8 2021-08-01 2022-07-31 04795412 dpl-frs:Item8 2021-07-31 04795412 dpl-frs:Item8 2022-07-31 04795412 dpl-frs:CostSales dpl-frs:Item8 2021-08-01 2022-07-31 04795412 dpl-frs:CostSales dpl-frs:Item8 2021-07-31 04795412 dpl-frs:CostSales dpl-frs:Item8 2022-07-31 04795412 dpl-frs:DistributionCosts dpl-frs:Item8 2021-08-01 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04795412 dpl-frs:Item11 2021-07-31 04795412 dpl-frs:Item11 2022-07-31 04795412 dpl-frs:CostSales dpl-frs:Item11 2021-08-01 2022-07-31 04795412 dpl-frs:CostSales dpl-frs:Item11 2021-07-31 04795412 dpl-frs:CostSales dpl-frs:Item11 2022-07-31 04795412 dpl-frs:DistributionCosts dpl-frs:Item11 2021-08-01 2022-07-31 04795412 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-08-01 2022-07-31 04795412 dpl-frs:Item12 2021-08-01 2022-07-31 04795412 dpl-frs:Item12 2021-07-31 04795412 dpl-frs:Item12 2022-07-31 04795412 dpl-frs:CostSales dpl-frs:Item12 2021-08-01 2022-07-31 04795412 dpl-frs:CostSales dpl-frs:Item12 2021-07-31 04795412 dpl-frs:CostSales dpl-frs:Item12 2022-07-31 04795412 dpl-frs:DistributionCosts dpl-frs:Item12 2021-08-01 2022-07-31 04795412 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-08-01 2022-07-31 04795412 1 2021-08-01 2022-07-31 04795412 frs-countries:EnglandWales 2021-08-01 2022-07-31
Registered number: 04795412
Durham Foods Limited
Unaudited Financial Statements
For The Year Ended 31 July 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04795412
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 263,808 170,161
263,808 170,161
CURRENT ASSETS
Stocks 5 113,704 75,381
Debtors 6 276,853 230,107
Investments 7 126,286 378,515
Cash at bank and in hand 104,212 32,090
621,055 716,093
Creditors: Amounts Falling Due Within One Year 8 (181,404 ) (178,914 )
NET CURRENT ASSETS (LIABILITIES) 439,651 537,179
TOTAL ASSETS LESS CURRENT LIABILITIES 703,459 707,340
PROVISIONS FOR LIABILITIES
Deferred Taxation (33,582 ) (27,405 )
NET ASSETS 669,877 679,935
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 669,777 679,835
SHAREHOLDERS' FUNDS 669,877 679,935
Page 1
Page 2
For the year ending 31 July 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 Alan Hamilton Junior
Director
12/09/2023
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Durham Foods Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04795412 . The registered office is Rennys Lane Industrial Estate, Gilesgate, Durham, DH1 2RB.
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:
Leasehold 30% straight line
Plant & Machinery 15% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 15% reducing balance
Computer Equipment 33% reducing balance
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. 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.
...CONTINUED
Page 3
Page 4
2.5. Taxation - continued
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: 20 (2022: 21)
20 21
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 August 2022 68,779 316,992 170,246 231
Additions - 38,267 97,347 -
Disposals - - (47,055 ) -
As at 31 July 2023 68,779 355,259 220,538 231
Depreciation
As at 1 August 2022 10,568 227,467 148,310 110
Provided during the period 2,292 14,007 10,477 18
Disposals - - (30,926 ) -
As at 31 July 2023 12,860 241,474 127,861 128
Net Book Value
As at 31 July 2023 55,919 113,785 92,677 103
As at 1 August 2022 58,211 89,525 21,936 121
Computer Equipment Total
£ £
Cost
As at 1 August 2022 1,373 557,621
Additions 1,431 137,045
Disposals - (47,055 )
As at 31 July 2023 2,804 647,611
Depreciation
As at 1 August 2022 1,005 387,460
Provided during the period 475 27,269
Disposals - (30,926 )
As at 31 July 2023 1,480 383,803
Net Book Value
As at 31 July 2023 1,324 263,808
As at 1 August 2022 368 170,161
Page 4
Page 5
5. Stocks
2023 2022
£ £
Materials 113,704 75,381
113,704 75,381
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 209,501 183,771
Prepayments and accrued income 17,226 17,420
VAT recoverable 50,126 27,916
Other debtor - 1,000
276,853 230,107
7. Current Asset Investments
2023 2022
£ £
Listed investments 126,286 378,515
126,286 378,515
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 147,898 122,298
Corporation tax - 3,094
Other taxes and social security 8,892 8,216
Net wages 5,377 4,680
Other creditors 285 223
Pension deductions 2,914 797
Accruals and deferred income 7,287 5,855
Directors' loan accounts 8,751 33,751
181,404 178,914
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
Page 5