2023-01-012023-12-312023-12-31false11735046DR BANANA CLOTHING LTD2024-06-26iso4217:GBPxbrli:pure117350462023-01-01117350462023-12-31117350462023-01-012023-12-31117350462022-01-01117350462022-12-31117350462022-01-012022-12-3111735046bus:SmallEntities2023-01-012023-12-3111735046bus:AuditExempt-NoAccountantsReport2023-01-012023-12-3111735046bus:FullAccounts2023-01-012023-12-3111735046bus:PrivateLimitedCompanyLtd2023-01-012023-12-3111735046core:WithinOneYear2023-12-3111735046core:AfterOneYear2023-12-3111735046core:WithinOneYear2022-12-3111735046core:AfterOneYear2022-12-3111735046core:ShareCapital2023-12-3111735046core:SharePremium2023-12-3111735046core:RevaluationReserve2023-12-3111735046core:OtherReservesSubtotal2023-12-3111735046core:RetainedEarningsAccumulatedLosses2023-12-3111735046core:ShareCapital2022-12-3111735046core:SharePremium2022-12-3111735046core:RevaluationReserve2022-12-3111735046core:OtherReservesSubtotal2022-12-3111735046core:RetainedEarningsAccumulatedLosses2022-12-3111735046core:LandBuildings2023-12-3111735046core:PlantMachinery2023-12-3111735046core:Vehicles2023-12-3111735046core:FurnitureFittings2023-12-3111735046core:OfficeEquipment2023-12-3111735046core:NetGoodwill2023-12-3111735046core:IntangibleAssetsOtherThanGoodwill2023-12-3111735046core:ListedExchangeTraded2023-12-3111735046core:UnlistedNon-exchangeTraded2023-12-3111735046core:LandBuildings2022-12-3111735046core:PlantMachinery2022-12-3111735046core:Vehicles2022-12-3111735046core:FurnitureFittings2022-12-3111735046core:OfficeEquipment2022-12-3111735046core:NetGoodwill2022-12-3111735046core:IntangibleAssetsOtherThanGoodwill2022-12-3111735046core:ListedExchangeTraded2022-12-3111735046core:UnlistedNon-exchangeTraded2022-12-3111735046core:LandBuildings2023-01-012023-12-3111735046core:PlantMachinery2023-01-012023-12-3111735046core:Vehicles2023-01-012023-12-3111735046core:FurnitureFittings2023-01-012023-12-3111735046core:OfficeEquipment2023-01-012023-12-3111735046core:NetGoodwill2023-01-012023-12-3111735046core:IntangibleAssetsOtherThanGoodwill2023-01-012023-12-3111735046core:ListedExchangeTraded2023-01-012023-12-3111735046core:UnlistedNon-exchangeTraded2023-01-012023-12-3111735046core:MoreThanFiveYears2023-01-012023-12-3111735046core:Non-currentFinancialInstruments2023-12-3111735046core:Non-currentFinancialInstruments2022-12-3111735046dpl:CostSales2023-01-012023-12-3111735046dpl:DistributionCosts2023-01-012023-12-3111735046core:LandBuildings2023-01-012023-12-3111735046core:PlantMachinery2023-01-012023-12-3111735046core:Vehicles2023-01-012023-12-3111735046core:FurnitureFittings2023-01-012023-12-3111735046core:OfficeEquipment2023-01-012023-12-3111735046dpl:AdministrativeExpenses2023-01-012023-12-3111735046core:NetGoodwill2023-01-012023-12-3111735046core:IntangibleAssetsOtherThanGoodwill2023-01-012023-12-3111735046dpl:GroupUndertakings2023-01-012023-12-3111735046dpl:ParticipatingInterests2023-01-012023-12-3111735046dpl:GroupUndertakingscore:ListedExchangeTraded2023-01-012023-12-3111735046core:ListedExchangeTraded2023-01-012023-12-3111735046dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-01-012023-12-3111735046core:UnlistedNon-exchangeTraded2023-01-012023-12-3111735046dpl:CostSales2022-01-012022-12-3111735046dpl:DistributionCosts2022-01-012022-12-3111735046core:LandBuildings2022-01-012022-12-3111735046core:PlantMachinery2022-01-012022-12-3111735046core:Vehicles2022-01-012022-12-3111735046core:FurnitureFittings2022-01-012022-12-3111735046core:OfficeEquipment2022-01-012022-12-3111735046dpl:AdministrativeExpenses2022-01-012022-12-3111735046core:NetGoodwill2022-01-012022-12-3111735046core:IntangibleAssetsOtherThanGoodwill2022-01-012022-12-3111735046dpl:GroupUndertakings2022-01-012022-12-3111735046dpl:ParticipatingInterests2022-01-012022-12-3111735046dpl:GroupUndertakingscore:ListedExchangeTraded2022-01-012022-12-3111735046core:ListedExchangeTraded2022-01-012022-12-3111735046dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-01-012022-12-3111735046core:UnlistedNon-exchangeTraded2022-01-012022-12-3111735046core:NetGoodwill2023-12-3111735046core:IntangibleAssetsOtherThanGoodwill2023-12-3111735046core:LandBuildings2023-12-3111735046core:PlantMachinery2023-12-3111735046core:Vehicles2023-12-3111735046core:FurnitureFittings2023-12-3111735046core:OfficeEquipment2023-12-3111735046core:AfterOneYear2023-12-3111735046core:WithinOneYear2023-12-3111735046core:ListedExchangeTraded2023-12-3111735046core:UnlistedNon-exchangeTraded2023-12-3111735046core:ShareCapital2023-12-3111735046core:SharePremium2023-12-3111735046core:RevaluationReserve2023-12-3111735046core:OtherReservesSubtotal2023-12-3111735046core:RetainedEarningsAccumulatedLosses2023-12-3111735046core:NetGoodwill2022-12-3111735046core:IntangibleAssetsOtherThanGoodwill2022-12-3111735046core:LandBuildings2022-12-3111735046core:PlantMachinery2022-12-3111735046core:Vehicles2022-12-3111735046core:FurnitureFittings2022-12-3111735046core:OfficeEquipment2022-12-3111735046core:AfterOneYear2022-12-3111735046core:WithinOneYear2022-12-3111735046core:ListedExchange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DR BANANA CLOTHING LTD

Registered Number
11735046
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2023

DR BANANA CLOTHING LTD
Company Information
for the year from 1 January 2023 to 31 December 2023

Director

HAGENBACH, Alexander

Registered Address

26 Berkeley Square
Clifton
Bristol
BS8 1HP

Registered Number

11735046 (England and Wales)
DR BANANA CLOTHING LTD
Statement of Financial Position
31 December 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets31,5041,408
1,5041,408
Current assets
Stocks48,3038,303
Debtors9,64417,525
Cash at bank and on hand17,78434,498
35,73160,326
Creditors amounts falling due within one year5(61,223)(52,806)
Net current assets (liabilities)(25,492)7,520
Total assets less current liabilities(23,988)8,928
Net assets(23,988)8,928
Capital and reserves
Called up share capital100100
Profit and loss account(24,088)8,828
Shareholders' funds(23,988)8,928
The financial statements were approved and authorised for issue by the Director on 26 June 2024, and are signed on its behalf by:
HAGENBACH, Alexander
Director
Registered Company No. 11735046
DR BANANA CLOTHING LTD
Notes to the Financial Statements
for the year ended 31 December 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.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover policy
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.
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.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
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:
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
Stocks and work in progress
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete). Cost is determined using the first-in, first-out (FIFO) method.
2.Average number of employees

20232022
Average number of employees during the year12
3.Tangible fixed assets

Plant & machinery

Total

££
Cost or valuation
At 01 January 232,2932,293
Additions125125
At 31 December 232,4182,418
Depreciation and impairment
At 01 January 23885885
Charge for year2929
At 31 December 23914914
Net book value
At 31 December 231,5041,504
At 31 December 221,4081,408
4.Stocks

2023

2022

££
Other stocks8,3038,303
Total8,3038,303
5.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables10,48412,526
Taxation and social security1,5164,578
Other creditors48,46234,942
Accrued liabilities and deferred income761760
Total61,22352,806
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.