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Company Registration No. 13550798 (England and Wales)
D&Y Food and Wine Ltd Unaudited accounts for the year ended 31 August 2024
D&Y Food and Wine Ltd Unaudited accounts Contents
Page
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D&Y Food and Wine Ltd Company Information for the year ended 31 August 2024
Director
Mr Ali TOGUZ
Company Number
13550798 (England and Wales)
Registered Office
2 Gorleston Road London N15 5QR England
Accountants
DNG Associates 214 Baker Street Enfield London EN1 3JT
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D&Y Food and Wine Ltd Statement of financial position as at 31 August 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
11,517 
14,640 
Current assets
Inventories
30,340 
32,375 
Debtors
- 
1,196 
Cash at bank and in hand
2,845 
1,764 
33,185 
35,335 
Creditors: amounts falling due within one year
(23,916)
(38,388)
Net current assets/(liabilities)
9,269 
(3,053)
Net assets
20,786 
11,587 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
20,686 
11,487 
Shareholders' funds
20,786 
11,587 
For the year ending 31 August 2024 the company was entitled to exemption from audit 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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 5 September 2024 and were signed on its behalf by
Mr Ali TOGUZ Director Company Registration No. 13550798
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D&Y Food and Wine Ltd Notes to the Accounts for the year ended 31 August 2024
1
Statutory information
D&Y Food and Wine Ltd is a private company, limited by shares, registered in England and Wales, registration number 13550798. The registered office is 2 Gorleston Road, London, N15 5QR, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
5 years - straight line method
Fixtures & fittings
18% - reducing balance method
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
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D&Y Food and Wine Ltd Notes to the Accounts for the year ended 31 August 2024
4
Tangible fixed assets
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 September 2023
5,300 
16,073 
21,373 
At 31 August 2024
5,300 
16,073 
21,373 
Depreciation
At 1 September 2023
2,120 
4,613 
6,733 
Charge for the year
1,060 
2,063 
3,123 
At 31 August 2024
3,180 
6,676 
9,856 
Net book value
At 31 August 2024
2,120 
9,397 
11,517 
At 31 August 2023
3,180 
11,460 
14,640 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Accrued income and prepayments
- 
930 
Other debtors
- 
266 
- 
1,196 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
1,409 
1,231 
Trade creditors
1,195 
161 
Taxes and social security
3,035 
1,332 
Other creditors
17,927 
35,314 
Accruals
350 
350 
23,916 
38,388 
7
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
8
Transactions with related parties
Included within other creditors is an amount of £17,927 (2023: £35,314) due to its director. There are no terms as to interest or repayment in respect of this balance.
9
Average number of employees
During the year the average number of employees was 2 (2023: 2).
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