DEE'S FROZEN FOODS LIMITED

Company Registration Number:
NI061843 (Northern Ireland)

Unaudited abridged accounts for the year ended 30 November 2023

Period of accounts

Start date: 01 December 2022

End date: 30 November 2023

DEE'S FROZEN FOODS LIMITED

Contents of the Financial Statements

for the Period Ended 30 November 2023

Balance sheet
Notes

DEE'S FROZEN FOODS LIMITED

Balance sheet

As at 30 November 2023


Notes

2023

2022


£

£
Fixed assets
Tangible assets: 3 108,418 86,685
Total fixed assets: 108,418 86,685
Current assets
Stocks: 30,567 10,826
Debtors:   13,814 3,754
Cash at bank and in hand: 109,889 110,960
Total current assets: 154,270 125,540
Creditors: amounts falling due within one year:   (127,909) (96,081)
Net current assets (liabilities): 26,361 29,459
Total assets less current liabilities: 134,779 116,144
Total net assets (liabilities): 134,779 116,144
Capital and reserves
Called up share capital: 1 1
Profit and loss account: 134,778 116,143
Shareholders funds: 134,779 116,144

The notes form part of these financial statements

DEE'S FROZEN FOODS LIMITED

Balance sheet statements

For the year ending 30 November 2023 the company was entitled to exemption 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 19 August 2024
and signed on behalf of the board by:

Name: Damian Morgan
Status: Director

The notes form part of these financial statements

DEE'S FROZEN FOODS LIMITED

Notes to the Financial Statements

for the Period Ended 30 November 2023

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.

Tangible fixed assets and depreciation policy

Tangible assets are stated at cost or at valuation less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of tangible assets less their estimated residual value over their expected useful lives. Land and buildings freehold four percent Straight line. Long leasehold property fully Amortised. Plant and machinery twenty percent Reducing balance. Fixtures fittings and equipment reducing balance. Motor vehicles twenty five percent reducing balance. The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.

Valuation and information policy

Stocks are valued at the lower of cost and net realisable value. Stockss are determined on a first-in first-out basis. Cost comprises expenditure incurred in the normal course of business in bringing stocks to their present location and condition. Full provision is made for obsolete and slow moving items. Net realisable value comprises actual or estimated selling price (net of trade discounts) less all further costs to completion or to be incurred in marketing and selling.

Other accounting policies

Trade and other debtors Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts. Trade and other creditors Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost. Taxation Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date. Ordinary share capital The ordinary share capital of the company is presented as equity.

DEE'S FROZEN FOODS LIMITED

Notes to the Financial Statements

for the Period Ended 30 November 2023

2. Employees

2023 2022
Average number of employees during the period 3 3

DEE'S FROZEN FOODS LIMITED

Notes to the Financial Statements

for the Period Ended 30 November 2023

3. Tangible Assets

Total
Cost £
At 01 December 2022 133,828
Additions 37,488
At 30 November 2023 171,316
Depreciation
At 01 December 2022 47,143
Charge for year 15,755
At 30 November 2023 62,898
Net book value
At 30 November 2023 108,418
At 30 November 2022 86,685