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REGISTERED NUMBER: 12949066 (England and Wales)










ALL THE DUCKS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023






ALL THE DUCKS LIMITED (REGISTERED NUMBER: 12949066)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ALL THE DUCKS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2023







DIRECTORS: J P Green
S W Yong





REGISTERED OFFICE: C/O Natural Kitchen
1a Copthall Avenue
London
EC2R 7BH





REGISTERED NUMBER: 12949066 (England and Wales)





ACCOUNTANTS: Hakim Fry
Chartered Accountants
69-71 East Street
Epsom
Surrey
KT17 1BP

ALL THE DUCKS LIMITED (REGISTERED NUMBER: 12949066)

BALANCE SHEET
31 DECEMBER 2023

31.12.23 31.12.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 17,500 20,000
Tangible assets 5 213,278 136,231
Investments 6 6 8
230,784 156,239

CURRENT ASSETS
Stocks 28,098 42,920
Debtors 7 352,397 319,008
Cash at bank 733,935 476,426
1,114,430 838,354
CREDITORS
Amounts falling due within one year 8 1,312,236 1,077,754
NET CURRENT LIABILITIES (197,806 ) (239,400 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

32,978

(83,161

)

CREDITORS
Amounts falling due after more than one
year

9

16,000

-
NET ASSETS/(LIABILITIES) 16,978 (83,161 )

CAPITAL AND RESERVES
Called up share capital 205,000 205,000
Retained earnings (188,022 ) (288,161 )
16,978 (83,161 )

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

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

The directors acknowledge their 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.

ALL THE DUCKS LIMITED (REGISTERED NUMBER: 12949066)

BALANCE SHEET - continued
31 DECEMBER 2023


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 Board of Directors and authorised for issue on 23 July 2024 and were signed on its behalf by:





J P Green - Director


ALL THE DUCKS LIMITED (REGISTERED NUMBER: 12949066)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1. STATUTORY INFORMATION

All the Ducks Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Preparation of consolidated financial statements
The financial statements contain information about All the Ducks Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover
Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income.

Intangible fixed assets other than goodwill
Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible assets is separable from the entity.

Intangible fixed assets - goodwill
Goodwill represents the excess of the cost of acquisition of acquiring a business over the fair value of net assets acquired. It is initially recognised as an assets at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life. The directors have decided to write off the acquired goodwill to nil.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Land and buildings - over lease term
Plant and machinery etc - 33% on cost, 20% on cost and at varying rates on cost

ALL THE DUCKS LIMITED (REGISTERED NUMBER: 12949066)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

2. ACCOUNTING POLICIES - continued

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

Entities in which the company has a long term interest and shares control under a contractual are classified as jointly controlled entities.

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
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

ALL THE DUCKS LIMITED (REGISTERED NUMBER: 12949066)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

2. ACCOUNTING POLICIES - continued

Going concern
At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 72 (2022 - 75 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
Goodwill assets Totals
£    £    £   
COST
At 1 January 2023
and 31 December 2023 10,000 25,000 35,000
AMORTISATION
At 1 January 2023 10,000 5,000 15,000
Charge for year - 2,500 2,500
At 31 December 2023 10,000 7,500 17,500
NET BOOK VALUE
At 31 December 2023 - 17,500 17,500
At 31 December 2022 - 20,000 20,000

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 January 2023 8,720 215,307 224,027
Additions - 135,322 135,322
At 31 December 2023 8,720 350,629 359,349
DEPRECIATION
At 1 January 2023 703 87,093 87,796
Charge for year 422 57,853 58,275
At 31 December 2023 1,125 144,946 146,071
NET BOOK VALUE
At 31 December 2023 7,595 205,683 213,278
At 31 December 2022 8,017 128,214 136,231

ALL THE DUCKS LIMITED (REGISTERED NUMBER: 12949066)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

5. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
Additions 101,800
At 31 December 2023 101,800
DEPRECIATION
Charge for year 16,967
At 31 December 2023 16,967
NET BOOK VALUE
At 31 December 2023 84,833

6. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 January 2023 8
Disposals (2 )
At 31 December 2023 6
NET BOOK VALUE
At 31 December 2023 6
At 31 December 2022 8

The company's investments at the Balance Sheet date in the share capital of companies include the following:

All the Ducks ( Angel Court) Ltd
Registered office: C/O Natural Kitchen, 1a Copthall Avenue, London. EC2R 7BH
Nature of business: leasehold property investment
%
Class of shares: holding
Ordinary 100.00
31.12.23 31.12.22
£    £   
Aggregate capital and reserves 2 2

ALL THE DUCKS LIMITED (REGISTERED NUMBER: 12949066)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

6. FIXED ASSET INVESTMENTS - continued

All the Ducks (Trinity Square) Ltd
Registered office: C/O Natural Kitchen, 1a Copthall Avenue, London. EC2R 7BH
Nature of business: leasehold property investment
%
Class of shares: holding
Ordinary 100.00
31.12.23 31.12.22
£    £   
Aggregate capital and reserves 2 2

All the Ducks ( New Street Square) Ltd
Registered office: C/O Natural Kitchen, 1a Copthall Avenue, London. EC2R 7BH
Nature of business: leasehold property investment
%
Class of shares: holding
Ordinary 100.00
31.12.23 31.12.22
£    £   
Aggregate capital and reserves 2 2

All the Ducks (St Katherine Docks) Ltd
Registered office: C/O Natural Kitchen, 1a Copthall Avenue, London. EC2R 7BH
Nature of business: leasehold property investment
%
Class of shares: holding
Ordinary 100.00
31.12.23 31.12.22
£    £   
Aggregate capital and reserves - 2

A special resolution was passed on 26 October 2023 by the members for All the Ducks (St Katherine Docks) Ltd to wound up voluntarily.

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade debtors 10,231 3,003
Other debtors 342,166 316,005
352,397 319,008

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Hire purchase contracts 38,400 -
Trade creditors 251,969 310,991
Amounts owed to group undertakings 208,662 8
Taxation and social security 197,478 173,398
Other creditors 615,727 593,357
1,312,236 1,077,754

ALL THE DUCKS LIMITED (REGISTERED NUMBER: 12949066)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR - continued

Included in other creditors was an amount of £225,000 owed to shareholders as at the balance sheet date. Theses loans are interest free and have no fixed repayment terms.

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.12.23 31.12.22
£    £   
Hire purchase contracts 16,000 -

10. ULTIMATE CONTROLLING PARTY

No single individual controls the company.