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REGISTERED NUMBER: 05812188















Unaudited Financial Statements for the Year Ended 31 March 2024

for

Dellmar Foods Limited

Dellmar Foods Limited (Registered number: 05812188)






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Dellmar Foods Limited

Company Information
for the Year Ended 31 March 2024







DIRECTOR: Mr A J Mardell





SECRETARY: Mrs V Mardell





REGISTERED OFFICE: Broom House
39/43 London Road
Hadleigh
Benfleet
Essex
SS7 2QL





REGISTERED NUMBER: 05812188





ACCOUNTANTS: BPSL
Brooms Professional Services Limited
Chartered Certified Accountants
Broom House
39/43 London Road
Hadleigh, Benfleet
Essex
SS7 2QL

Dellmar Foods Limited (Registered number: 05812188)

Balance Sheet
31 March 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 1,084 1,445
Tangible assets 5 36,791 11,335
37,875 12,780

CURRENT ASSETS
Stocks 6 42,023 19,340
Debtors 7 149,118 109,657
Cash at bank and in hand 96,414 58,676
287,555 187,673
CREDITORS
Amounts falling due within one year 8 202,841 140,883
NET CURRENT ASSETS 84,714 46,790
TOTAL ASSETS LESS CURRENT
LIABILITIES

122,589

59,570

CREDITORS
Amounts falling due after more than one
year

9

30,989

28,381
NET ASSETS 91,600 31,189

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 91,500 31,089
SHAREHOLDERS' FUNDS 91,600 31,189

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

Dellmar Foods Limited (Registered number: 05812188)

Balance Sheet - continued
31 March 2024


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

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

The financial statements were approved by the director and authorised for issue on 13 August 2024 and were signed by:





Mr A J Mardell - Director


Dellmar Foods Limited (Registered number: 05812188)

Notes to the Financial Statements
for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

Dellmar Foods Limited is a private company, limited by shares , registered in Not specified/Other. The company's registered number and registered office address can be found on the Company Information page.

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
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil 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.
Motor vehicles - 25% on reducing balance
Equipment - 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.

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.

Dellmar Foods Limited (Registered number: 05812188)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2023 - 3 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2023
and 31 March 2024 34,150
AMORTISATION
At 1 April 2023 32,705
Charge for year 361
At 31 March 2024 33,066
NET BOOK VALUE
At 31 March 2024 1,084
At 31 March 2023 1,445

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor
machinery fittings vehicles Equipment Totals
£    £    £    £    £   
COST
At 1 April 2023 - 2,310 21,583 1,248 25,141
Additions 7,450 - 30,038 - 37,488
At 31 March 2024 7,450 2,310 51,621 1,248 62,629
DEPRECIATION
At 1 April 2023 - 1,258 11,686 862 13,806
Charge for year 1,490 462 9,984 96 12,032
At 31 March 2024 1,490 1,720 21,670 958 25,838
NET BOOK VALUE
At 31 March 2024 5,960 590 29,951 290 36,791
At 31 March 2023 - 1,052 9,897 386 11,335

6. STOCKS
31.3.24 31.3.23
£    £   
Stocks 42,023 19,340

Dellmar Foods Limited (Registered number: 05812188)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade debtors 148,522 106,196
VAT 596 2,461
Prepayments and accrued income - 1,000
149,118 109,657

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Bank loans and overdrafts 10,000 10,000
Other loans - 4,000
Hire purchase contracts 10,001 3,218
Trade creditors 122,212 103,496
Tax 33,618 18,309
Social security and other taxes 61 13
Other creditors 2,125 -
Directors' current accounts 23,074 97
Accrued expenses 1,750 1,750
202,841 140,883

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.24 31.3.23
£    £   
Bank loans - 2-5 years 11,667 21,667
Hire purchase contracts 19,322 6,714
30,989 28,381