2022-12-012023-11-302023-11-30false12997401DUO DELIGHTS LTD2024-08-2910710iso4217:GBPxbrli:pure129974012022-12-01129974012023-11-30129974012022-12-012023-11-30129974012021-12-01129974012022-11-30129974012021-12-012022-11-3012997401bus:SmallEntities2022-12-012023-11-3012997401bus:AuditExempt-NoAccountantsReport2022-12-012023-11-3012997401bus:FullAccounts2022-12-012023-11-3012997401bus:PrivateLimitedCompanyLtd2022-12-012023-11-3012997401core:WithinOneYear2023-11-3012997401core:AfterOneYear2023-11-3012997401core:WithinOneYear2022-11-3012997401core:AfterOneYear2022-11-3012997401core:ShareCapital2023-11-3012997401core:SharePremium2023-11-3012997401core:RevaluationReserve2023-11-3012997401core:OtherReservesSubtotal2023-11-3012997401core:RetainedEarningsAccumulatedLosses2023-11-3012997401core:ShareCapital2022-11-3012997401core:SharePremium2022-11-3012997401core:RevaluationReserve2022-11-3012997401core:OtherReservesSubtotal2022-11-3012997401core:RetainedEarningsAccumulatedLosses2022-11-3012997401core:LandBuildings2023-11-3012997401core:PlantMachinery2023-11-3012997401core:Vehicles2023-11-3012997401core:FurnitureFittings2023-11-3012997401core:OfficeEquipment2023-11-3012997401core:NetGoodwill2023-11-3012997401core:IntangibleAssetsOtherThanGoodwill2023-11-3012997401core:ListedExchangeTraded2023-11-3012997401core:UnlistedNon-exchangeTraded2023-11-3012997401core:LandBuildings2022-11-3012997401core:PlantMachinery2022-11-3012997401core:Vehicles2022-11-3012997401core:FurnitureFittings2022-11-3012997401core:OfficeEquipment2022-11-3012997401core:NetGoodwill2022-11-3012997401core:IntangibleAssetsOtherThanGoodwill2022-11-3012997401core:ListedExchangeTraded2022-11-3012997401core:UnlistedNon-exchangeTraded2022-11-3012997401core:LandBuildings2022-12-012023-11-3012997401core:PlantMachinery2022-12-012023-11-3012997401core:Vehicles2022-12-012023-11-3012997401core:FurnitureFittings2022-12-012023-11-3012997401core:OfficeEquipment2022-12-012023-11-3012997401core:NetGoodwill2022-12-012023-11-3012997401core:IntangibleAssetsOtherThanGoodwill2022-12-012023-11-3012997401core:ListedExchangeTraded2022-12-012023-11-3012997401core:UnlistedNon-exchangeTraded2022-12-012023-11-3012997401core:MoreThanFiveYears2022-12-012023-11-3012997401core:Non-currentFinancialInstruments2023-11-3012997401core:Non-currentFinancialInstruments2022-11-3012997401dpl:CostSales2022-12-012023-11-3012997401dpl:DistributionCosts2022-12-012023-11-3012997401core:LandBuildings2022-12-012023-11-3012997401core:PlantMachinery2022-12-012023-11-3012997401core:Vehicles2022-12-012023-11-3012997401core:FurnitureFittings2022-12-012023-11-3012997401core:OfficeEquipment2022-12-012023-11-3012997401dpl:AdministrativeExpenses2022-12-012023-11-3012997401core:NetGoodwill2022-12-012023-11-3012997401core:IntangibleAssetsOtherThanGoodwill2022-12-012023-11-3012997401dpl:GroupUndertakings2022-12-012023-11-3012997401dpl:ParticipatingInterests2022-12-012023-11-3012997401dpl:GroupUndertakingscore:ListedExchangeTraded2022-12-012023-11-3012997401core:ListedExchangeTraded2022-12-012023-11-3012997401dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-12-012023-11-3012997401core:UnlistedNon-exchangeTraded2022-12-012023-11-3012997401dpl:CostSales2021-12-012022-11-3012997401dpl:DistributionCosts2021-12-012022-11-3012997401core:LandBuildings2021-12-012022-11-3012997401core:PlantMachinery2021-12-012022-11-3012997401core:Vehicles2021-12-012022-11-3012997401core:FurnitureFittings2021-12-012022-11-3012997401core:OfficeEquipment2021-12-012022-11-3012997401dpl:AdministrativeExpenses2021-12-012022-11-3012997401core:NetGoodwill2021-12-012022-11-3012997401core:IntangibleAssetsOtherThanGoodwill2021-12-012022-11-3012997401dpl:GroupUndertakings2021-12-012022-11-3012997401dpl:ParticipatingInterests2021-12-012022-11-3012997401dpl:GroupUndertakingscore:ListedExchangeTraded2021-12-012022-11-3012997401core:ListedExchangeTraded2021-12-012022-11-3012997401dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-12-012022-11-3012997401core:UnlistedNon-exchangeTraded2021-12-012022-11-3012997401core:NetGoodwill2023-11-3012997401core:IntangibleAssetsOtherThanGoodwill2023-11-3012997401core:LandBuildings2023-11-3012997401core:PlantMachinery2023-11-3012997401core:Vehicles2023-11-3012997401core:FurnitureFittings2023-11-3012997401core:OfficeEquipment2023-11-3012997401core:AfterOneYear2023-11-3012997401core:WithinOneYear2023-11-3012997401core:ListedExchangeTraded2023-11-3012997401core:UnlistedNon-exchangeTraded2023-11-3012997401core:ShareCapital2023-11-3012997401core:SharePremium2023-11-3012997401core:RevaluationReserve2023-11-3012997401core:OtherReservesSubtotal2023-11-3012997401core:RetainedEarningsAccumulatedLosses2023-11-3012997401core:NetGoodwill2022-11-3012997401core:IntangibleAssetsOtherThanGoodwill2022-11-3012997401core:LandBuildings2022-11-3012997401core:PlantMachinery2022-11-3012997401core:Vehicles2022-11-3012997401core:FurnitureFittings2022-11-3012997401core:OfficeEquipment2022-11-3012997401core:AfterOneYear2022-11-3012997401core:WithinOneYear2022-11-3012997401core:ListedExc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DUO DELIGHTS LTD

Registered Number
12997401
(England and Wales)

Unaudited Financial Statements for the Year ended
30 November 2023

DUO DELIGHTS LTD
Company Information
for the year from 1 December 2022 to 30 November 2023

Directors

BOCKHART, Keegan James
CADMAN, Leanne

Registered Address

1 Osborne Drive
Fleet
GU52 7LL

Registered Number

12997401 (England and Wales)
DUO DELIGHTS LTD
Statement of Financial Position
30 November 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets326,74021,190
26,74021,190
Current assets
Debtors4,1152,363
Cash at bank and on hand-89
4,1152,452
Creditors amounts falling due within one year4(29,126)(17,361)
Net current assets (liabilities)(25,011)(14,909)
Total assets less current liabilities1,7296,281
Creditors amounts falling due after one year5(3,507)(5,999)
Net assets(1,778)282
Capital and reserves
Called up share capital11
Profit and loss account(1,779)281
Shareholders' funds(1,778)282
The financial statements were approved and authorised for issue by the Board of Directors on 29 August 2024, and are signed on its behalf by:
BOCKHART, Keegan James
Director
Registered Company No. 12997401
DUO DELIGHTS LTD
Notes to the Financial Statements
for the year ended 30 November 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Going concern
The company continues to adopt a going concern basis in preparing its financial statements.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:
2.Average number of employees

20232022
Average number of employees during the year53
3.Tangible fixed assets

Plant & machinery

Vehicles

Office Equipment

Total

££££
Cost or valuation
At 01 December 2211,33511,49095223,777
Additions10,868--10,868
At 30 November 2322,20311,49095234,645
Depreciation and impairment
At 01 December 221,1491,341972,587
Charge for year2,9712,0303175,318
At 30 November 234,1203,3714147,905
Net book value
At 30 November 2318,0838,11953826,740
At 30 November 2210,18610,14985521,190
4.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables7,445-
Bank borrowings and overdrafts2,7432,743
Other creditors17,93813,617
Accrued liabilities and deferred income1,0001,001
Total29,12617,361
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
5.Creditors: amounts due after one year

2023

2022

££
Bank borrowings and overdrafts3,5075,999
Total3,5075,999