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08910998 dpl-frs:Item11 2021-03-30 08910998 dpl-frs:Item11 2022-03-30 08910998 dpl-frs:CostSales dpl-frs:Item11 2021-03-31 2022-03-30 08910998 dpl-frs:CostSales dpl-frs:Item11 2021-03-30 08910998 dpl-frs:CostSales dpl-frs:Item11 2022-03-30 08910998 dpl-frs:DistributionCosts dpl-frs:Item11 2021-03-31 2022-03-30 08910998 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-03-31 2022-03-30 08910998 dpl-frs:Item12 2021-03-31 2022-03-30 08910998 dpl-frs:Item12 2021-03-30 08910998 dpl-frs:Item12 2022-03-30 08910998 dpl-frs:CostSales dpl-frs:Item12 2021-03-31 2022-03-30 08910998 dpl-frs:CostSales dpl-frs:Item12 2021-03-30 08910998 dpl-frs:CostSales dpl-frs:Item12 2022-03-30 08910998 dpl-frs:DistributionCosts dpl-frs:Item12 2021-03-31 2022-03-30 08910998 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-03-31 2022-03-30 08910998 1 2021-03-31 2022-03-30 08910998 frs-countries:EnglandWales 2021-03-31 2022-03-30
Registered number: 08910998
Dosa Deli Limited
Unaudited Financial Statements
For The Year Ended 30 March 2023
Thomas Christopher & Co
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 08910998
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 20,558 26,501
20,558 26,501
CURRENT ASSETS
Debtors 5 10,884 4,276
Cash at bank and in hand 44,353 71,457
55,237 75,733
Creditors: Amounts Falling Due Within One Year 6 (99,795 ) (95,195 )
NET CURRENT ASSETS (LIABILITIES) (44,558 ) (19,462 )
TOTAL ASSETS LESS CURRENT LIABILITIES (24,000 ) 7,039
Creditors: Amounts Falling Due After More Than One Year 7 (35,652 ) (41,208 )
NET LIABILITIES (59,652 ) (34,169 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account (59,752 ) (34,269 )
SHAREHOLDERS' FUNDS (59,652) (34,169)
Page 1
Page 2
For the year ending 30 March 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 Amy Philip-Price
Director
20/03/2024
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
Dosa Deli Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08910998 . The registered office is 44 Orange Row, Brighton, East Sussex, BN1 1UQ.
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:
Plant & Machinery 25% RB
Motor Vehicles 20% RB
Computer Equipment 33% RB
2.4. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
Page 3
Page 4
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 31 March 2022 42,960 33,148 721 76,829
As at 30 March 2023 42,960 33,148 721 76,829
Depreciation
As at 31 March 2022 29,149 20,564 615 50,328
Provided during the period 2,762 3,146 35 5,943
As at 30 March 2023 31,911 23,710 650 56,271
Net Book Value
As at 30 March 2023 11,049 9,438 71 20,558
As at 31 March 2022 13,811 12,584 106 26,501
5. Debtors
2023 2022
£ £
Due within one year
VAT 10,884 4,276
10,884 4,276
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Bank loans and overdrafts 5,554 5,554
Other taxes and social security 169 639
Other creditors 25,000 25,000
Accruals and deferred income 1,975 1,675
Directors' loan accounts 67,097 62,327
99,795 95,195
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 35,652 41,208
35,652 41,208
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
Page 4