Registered number
06881734
DIGITAL DELI SERVICES LIMITED
Filleted Accounts
31 March 2024
DIGITAL DELI SERVICES LIMITED
Registered number: 06881734
Balance Sheet
as at 31 March 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 2,970 2,952
Investments 4 41,385 41,385
44,355 44,337
Current assets
Debtors 5 33,487 40,220
Cash at bank and in hand 33,850 32,578
67,337 72,798
Creditors: amounts falling due within one year 6 (12,328) (16,811)
Net current assets 55,009 55,987
Net assets 99,364 100,324
Capital and reserves
Called up share capital 100 100
Profit and loss account 99,264 100,224
Shareholders' funds 99,364 100,324
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Robert Knobben
Director
Approved by the board on 13 September 2024
DIGITAL DELI SERVICES LIMITED
Notes to the Accounts
for the year ended 31 March 2024
1 Accounting policies
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
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 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.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Freehold buildings over 50 years
Leasehold land and buildings over the lease term
Plant and machinery over 5 years
Fixtures, fittings, tools and equipment over 5 years
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
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.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 2 2
3 Tangible fixed assets
Plant and machinery etc Motor vehicles Total
£ £ £
Cost
At 1 April 2023 9,050 1,680 10,730
Additions 541 - 541
At 31 March 2024 9,591 1,680 11,271
Depreciation
At 1 April 2023 6,843 935 7,778
Charge for the year 412 111 523
At 31 March 2024 7,255 1,046 8,301
Net book value
At 31 March 2024 2,336 634 2,970
At 31 March 2023 2,207 745 2,952
4 Investments
Other
investments
£
Cost
At 1 April 2023 41,385
At 31 March 2024 41,385
5 Debtors 2024 2023
£ £
Trade debtors - 6,198
Other debtors 33,487 34,022
33,487 40,220
6 Creditors: amounts falling due within one year 2024 2023
£ £
Taxation and social security costs 9,628 14,311
Other creditors 2,700 2,500
12,328 16,811
7 Other information
DIGITAL DELI SERVICES LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
35 Grafton Way
LONDON
W1T 5DB
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