Acorah Software Products - Accounts Production 14.6.300 false true true 30 June 2022 1 July 2021 false 1 July 2022 31 December 2023 31 December 2023 10836443 Autumn Andrews Avis Jones Sorrel Parsons Rosemary Jones iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10836443 2022-06-30 10836443 2023-12-31 10836443 2022-07-01 2023-12-31 10836443 frs-core:CurrentFinancialInstruments 2023-12-31 10836443 frs-core:PlantMachinery 2023-12-31 10836443 frs-core:PlantMachinery 2022-07-01 2023-12-31 10836443 frs-core:PlantMachinery 2022-06-30 10836443 frs-core:ShareCapital 2023-12-31 10836443 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 10836443 frs-bus:PrivateLimitedCompanyLtd 2022-07-01 2023-12-31 10836443 frs-bus:FilletedAccounts 2022-07-01 2023-12-31 10836443 frs-bus:SmallEntities 2022-07-01 2023-12-31 10836443 frs-bus:AuditExempt-NoAccountantsReport 2022-07-01 2023-12-31 10836443 frs-bus:SmallCompaniesRegimeForAccounts 2022-07-01 2023-12-31 10836443 frs-bus:Director1 2022-07-01 2023-12-31 10836443 frs-bus:Director2 2022-07-01 2023-12-31 10836443 frs-bus:Director3 2022-07-01 2023-12-31 10836443 frs-bus:Director4 2022-07-01 2023-12-31 10836443 frs-countries:EnglandWales 2022-07-01 2023-12-31 10836443 2021-06-30 10836443 2022-06-30 10836443 2021-07-01 2022-06-30 10836443 frs-core:CurrentFinancialInstruments 2022-06-30 10836443 frs-core:ShareCapital 2022-06-30 10836443 frs-core:RetainedEarningsAccumulatedLosses 2022-06-30
Registered number: 10836443
Dartmoor Bakery Ltd
Financial Statements
For the Period 1 July 2022 to 31 December 2023
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10836443
31 December 2023 30 June 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,843 -
1,843 -
CURRENT ASSETS
Stocks 5 5,200 -
Debtors 6 27,195 20
Cash at bank and in hand 5,160 2,044
37,555 2,064
Creditors: Amounts Falling Due Within One Year 7 (39,149 ) (1,140 )
NET CURRENT ASSETS (LIABILITIES) (1,594 ) 924
TOTAL ASSETS LESS CURRENT LIABILITIES 249 924
NET ASSETS 249 924
CAPITAL AND RESERVES
Called up share capital 8 64 64
Profit and Loss Account 185 860
SHAREHOLDERS' FUNDS 249 924
Page 1
Page 2
For the period ending 31 December 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
Avis Jones
Director
29 July 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
Dartmoor Bakery Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10836443 . The registered office is The Corner Shop, Leg O Mutton, Yelverton, Devon, PL20 6DJ.
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. Going Concern Disclosure
The financial statements have been prepared on a going concern basis, which assumes that the company will continue in operational existence for the foreseeable future.  This depends on the continued financial support of the company's directors.  
2.3. 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.
2.4. 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 20% Straight Line
2.5. 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.
2.6. 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.
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3. Average Number of Employees
Average number of employees, including directors, during the period was: 10 (2022: 4)
10 4
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 July 2022 -
Additions 2,027
As at 31 December 2023 2,027
Depreciation
As at 1 July 2022 -
Provided during the period 184
As at 31 December 2023 184
Net Book Value
As at 31 December 2023 1,843
As at 1 July 2022 -
5. Stocks
31 December 2023 30 June 2022
£ £
Ingredients 5,200 -
6. Debtors
31 December 2023 30 June 2022
£ £
Due within one year
Prepayments and accrued income 7,350 -
Other debtors 19,845 -
Directors' loan accounts - 20
27,195 20
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7. Creditors: Amounts Falling Due Within One Year
31 December 2023 30 June 2022
£ £
Trade creditors 365 -
Corporation tax - 1,140
Other taxes and social security 3,099 -
VAT 3,187 -
Directors' loan accounts 32,498 -
39,149 1,140
8. Share Capital
31 December 2023 30 June 2022
£ £
Allotted, Called up and fully paid 64 64
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