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Company Registration No. 11024267 (England and Wales)
Diet Friend Ltd Unaudited accounts for the year ended 31 October 2023
Diet Friend Ltd Unaudited accounts Contents
Page
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Diet Friend Ltd Company Information for the year ended 31 October 2023
Directors
Adam Dziobinski Dorota Dziobinska Anna Dziobinska
Company Number
11024267 (England and Wales)
Registered Office
3 Kipling Close Lincoln LN2 4EW
Accountants
TAXLINC LIMITED Unit H Westminster Industrial Estate Station Road North Hykeham Lincoln LN6 3QY
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Diet Friend Ltd Statement of financial position as at 31 October 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
8,429 
11,400 
Current assets
Debtors
1,161 
192 
Cash at bank and in hand
1,739 
7,959 
2,900 
8,151 
Creditors: amounts falling due within one year
(2,501)
(623)
Net current assets
399 
7,528 
Total assets less current liabilities
8,828 
18,928 
Creditors: amounts falling due after more than one year
(6,389)
(10,711)
Net assets
2,439 
8,217 
Capital and reserves
Called up share capital
4 
4 
Profit and loss account
2,435 
8,213 
Shareholders' funds
2,439 
8,217 
For the year ending 31 October 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 29 July 2024 and were signed on its behalf by
Anna Dziobinska Director Company Registration No. 11024267
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Diet Friend Ltd Notes to the Accounts for the year ended 31 October 2023
1
Statutory information
Diet Friend Ltd is a private company, limited by shares, registered in England and Wales, registration number 11024267. The registered office is 3 Kipling Close, Lincoln, LN2 4EW.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
20% straight line
Computer equipment
33% straight line
Foreign exchange
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
4
Tangible fixed assets
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 November 2022
15,300 
- 
15,300 
Additions
- 
764 
764 
At 31 October 2023
15,300 
764 
16,064 
Depreciation
At 1 November 2022
3,900 
- 
3,900 
Charge for the year
3,480 
255 
3,735 
At 31 October 2023
7,380 
255 
7,635 
Net book value
At 31 October 2023
7,920 
509 
8,429 
At 31 October 2022
11,400 
- 
11,400 
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Diet Friend Ltd Notes to the Accounts for the year ended 31 October 2023
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
- 
192 
Other debtors
1,161 
- 
1,161 
192 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Trade creditors
202 
623 
Loans from directors
2,299 
- 
2,501 
623 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
6,389 
9,722 
Taxes and social security
- 
989 
6,389 
10,711 
8
Average number of employees
During the year the average number of employees was 3 (2022: 2).
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