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Registered number: 12095710
Delivery Demons Limited
Unaudited Financial Statements
For The Year Ended 31 July 2023
AK Tax & Accountancy Ltd
Unaudited Financial Statements
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 12095710
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,005,144 370,684
1,005,144 370,684
CURRENT ASSETS
Debtors 5 285,866 369,640
Cash at bank and in hand 129,749 174,543
415,615 544,183
Creditors: Amounts Falling Due Within One Year 6 (460,408 ) (491,749 )
NET CURRENT ASSETS (LIABILITIES) (44,793 ) 52,434
TOTAL ASSETS LESS CURRENT LIABILITIES 960,351 423,118
Creditors: Amounts Falling Due After More Than One Year 7 (569,188 ) (148,193 )
NET ASSETS 391,163 274,925
CAPITAL AND RESERVES
Called up share capital 9 3 3
Income Statement 391,160 274,922
SHAREHOLDERS' FUNDS 391,163 274,925
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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 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 Income Statement.
On behalf of the board
Mr John Adams
Director
06/03/2024
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
Delivery Demons Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12095710 . The registered office is Wallend Farm Lower Road, Minster On Sea, Sheerness, Kent, ME12 3RR.
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% on reducing balance
Fixtures & Fittings 25% on reducing balance
Computer Equipment 25% on reducing balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the income statement so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to income statement as incurred.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 18 (2022: 16)
18 16
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4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 August 2022 477,440 587 1,910 479,937
Additions 856,604 1,616 833 859,053
Disposals (119,268 ) - - (119,268 )
As at 31 July 2023 1,214,776 2,203 2,743 1,219,722
Depreciation
As at 1 August 2022 108,659 126 468 109,253
Provided during the period 159,933 284 415 160,632
Disposals (55,307 ) - - (55,307 )
As at 31 July 2023 213,285 410 883 214,578
Net Book Value
As at 31 July 2023 1,001,491 1,793 1,860 1,005,144
As at 1 August 2022 368,781 461 1,442 370,684
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 252,548 366,640
Prepayments and accrued income 27,018 -
Other debtors - 3,000
Other taxes and social security 6,300 -
285,866 369,640
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 305,098 61,508
Trade creditors 83,644 134,632
Bank loans and overdrafts 36,667 47,695
Other taxes and social security - 230,481
Other creditors 34,999 17,433
460,408 491,749
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 569,188 148,193
569,188 148,193
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8. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 305,098 61,508
Later than one year and not later than five years 569,188 148,193
874,286 209,701
874,286 209,701
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 3 3
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