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REGISTERED NUMBER: SC678279 (Scotland)




















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2023

FOR

DTE JUICE LIMITED
TRADING AS
DOWN TO EARTH

DTE JUICE LIMITED (REGISTERED NUMBER: SC678279)
TRADING AS DOWN TO EARTH






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 October 2023




Page

Abridged Balance Sheet 1

Notes to the Financial Statements 3


DTE JUICE LIMITED (REGISTERED NUMBER: SC678279)
TRADING AS DOWN TO EARTH

ABRIDGED BALANCE SHEET
31 October 2023

31.10.23 31.10.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 3,200 4,000
Tangible assets 5 2,812 3,750
6,012 7,750

CURRENT ASSETS
Stocks 3,250 3,000
Debtors 7,095 -
Cash at bank 1,068 2,975
11,413 5,975
CREDITORS
Amounts falling due within one year 45,704 32,438
NET CURRENT LIABILITIES (34,291 ) (26,463 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(28,279

)

(18,713

)

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (28,379 ) (18,813 )
(28,279 ) (18,713 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 October 2023 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

DTE JUICE LIMITED (REGISTERED NUMBER: SC678279)
TRADING AS DOWN TO EARTH

ABRIDGED BALANCE SHEET - continued
31 October 2023



The financial statements were approved by the director and authorised for issue on 29 July 2024 and were signed by:





Donna Marie Devenney Farrell - Director


DTE JUICE LIMITED (REGISTERED NUMBER: SC678279)
TRADING AS DOWN TO EARTH

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 October 2023

1. STATUTORY INFORMATION

Dte Juice Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address are as below:

Registered number: SC678279

Registered office: 351 Dumbarton Road
Glasgow
G11 6AL

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover and revenue recognition
Turnover represents net invoiced sales of goods and services, excluding VAT. Revenue is recognised when goods and services are provided to the customer.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2022, is being amortised evenly over its estimated useful life of five years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


DTE JUICE LIMITED (REGISTERED NUMBER: SC678279)
TRADING AS DOWN TO EARTH

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 October 2023

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2022 - 10 ) .

4. INTANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 November 2022
and 31 October 2023 5,000
AMORTISATION
At 1 November 2022 1,000
Amortisation for year 800
At 31 October 2023 1,800
NET BOOK VALUE

At 31 October 2023 3,200
At 31 October 2022 4,000

DTE JUICE LIMITED (REGISTERED NUMBER: SC678279)
TRADING AS DOWN TO EARTH

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 October 2023

5. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 November 2022
and 31 October 2023 5,000
DEPRECIATION
At 1 November 2022 1,250
Charge for year 938
At 31 October 2023 2,188
NET BOOK VALUE
At 31 October 2023 2,812
At 31 October 2022 3,750

6. ULTIMATE CONTROLLING PARTY

The controlling party is Donna Marie Devenney Farrell.

The ultimate controlling party is Donna Marie Devenney Farrell.

The company was controlled by Scott Devenney until 21 April 2022 after which time it was controlled by Donna M Devenney Farrell.