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Registered number: 12838915
Durtek Food Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2023
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 12838915
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 26,735 29,291
26,735 29,291
CURRENT ASSETS
Stocks 5 30,871 29,320
Debtors 6 2,520 2,425
Cash at bank and in hand 6,890 15,039
40,281 46,784
Creditors: Amounts Falling Due Within One Year 7 (25,810 ) (79,316 )
NET CURRENT ASSETS (LIABILITIES) 14,471 (32,532 )
TOTAL ASSETS LESS CURRENT LIABILITIES 41,206 (3,241 )
Creditors: Amounts Falling Due After More Than One Year 8 (48,280 ) -
NET LIABILITIES (7,074 ) (3,241 )
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account (7,075 ) (3,242 )
SHAREHOLDERS' FUNDS (7,074) (3,241)
Page 1
Page 2
For the year ending 31 August 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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
Mr Guven Dursun
Director
24/04/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Durtek Food Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12838915 . The registered office is Unit 2, 69 Woodhouse Road, Mansfield, England, NG18 2BB.
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. 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.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. 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 25%
Motor Vehicles 25%
Fixtures & Fittings 25%
2.4. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 8 (2022: 6)
8 6
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 September 2022 22,556 10,550 - 33,106
Additions 6,356 - - 6,356
As at 31 August 2023 28,912 10,550 - 39,462
Depreciation
As at 1 September 2022 3,815 - - 3,815
Provided during the period - 2,638 6,274 8,912
As at 31 August 2023 3,815 2,638 6,274 12,727
...CONTINUED
Page 3
Page 4
Net Book Value
As at 31 August 2023 25,097 7,912 (6,274 ) 26,735
As at 1 September 2022 18,741 10,550 - 29,291
5. Stocks
2023 2022
£ £
Stock 30,871 -
Finished goods - 29,320
30,871 29,320
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 3,036 3,069
Pension scheme prepayments (516 ) (644 )
2,520 2,425
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 3,899 11,926
Corporation tax 272 272
Other taxes and social security 7,129 14,903
VAT 14,510 36,609
Director's loan account - 15,606
25,810 79,316
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
VAT 36,559 -
Directors loan account 11,721 -
48,280 -
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
Page 4