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Company Registration No. 13556283 (England and Wales)
D&K BAKERY&COFFEE LTD Unaudited accounts for the year ended 31 August 2024
D&K BAKERY&COFFEE LTD Unaudited accounts Contents
Page
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D&K BAKERY&COFFEE LTD Company Information for the year ended 31 August 2024
Director
Mr Denislav Grozdanov
Company Number
13556283 (England and Wales)
Registered Office
51 ST. DUNSTANS STREET CANTERBURY CT2 8BS ENGLAND
Accountants
Zornitsa Veselinova Todorova 74 Winston Road Rochester Rochester Kent ME2 2QS
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D&K BAKERY&COFFEE LTD Accountants' report
Accountants' report to the director of D&K BAKERY&COFFEE LTD on the preparation of the unaudited statutory accounts for the year ended 31 August 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of D&K BAKERY&COFFEE LTD for the year ended 31 August 2024 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of D&K BAKERY&COFFEE LTD, as a body, in accordance with the terms of our engagement letter dated 1 September 2023. Our work has been undertaken solely to prepare for your approval the accounts of D&K BAKERY&COFFEE LTD and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than D&K BAKERY&COFFEE LTD and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that D&K BAKERY&COFFEE LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of D&K BAKERY&COFFEE LTD. You consider that D&K BAKERY&COFFEE LTD is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of D&K BAKERY&COFFEE LTD. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
Zornitsa Veselinova Todorova 74 Winston Road Rochester Rochester Kent ME2 2QS 24 October 2024
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D&K BAKERY&COFFEE LTD Statement of financial position as at 31 August 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
30,750 
3,048 
Current assets
Debtors
17,827 
8,945 
Cash at bank and in hand
20,909 
20,595 
38,736 
29,540 
Creditors: amounts falling due within one year
(48,210)
(11,467)
Net current (liabilities)/assets
(9,474)
18,073 
Net assets
21,276 
21,121 
Capital and reserves
Profit and loss account
21,276 
21,121 
Shareholders' funds
21,276 
21,121 
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 24 October 2024 and were signed on its behalf by
Mr Denislav Grozdanov Director Company Registration No. 13556283
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D&K BAKERY&COFFEE LTD Notes to the Accounts for the year ended 31 August 2024
1
Statutory information
D&K BAKERY&COFFEE LTD is a private company, limited by shares, registered in England and Wales, registration number 13556283. The registered office is 51 ST. DUNSTANS STREET, CANTERBURY, CT2 8BS, 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.
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:
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 September 2023
3,048 
Additions
28,091 
At 31 August 2024
31,139 
Depreciation
Charge for the year
389 
At 31 August 2024
389 
Net book value
At 31 August 2024
30,750 
At 31 August 2023
3,048 
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D&K BAKERY&COFFEE LTD Notes to the Accounts for the year ended 31 August 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
(353)
122 
Trade debtors
3,145 
(1,177)
Accrued income and prepayments
15,035 
- 
17,827 
(1,055)
Amounts falling due after more than one year
Other debtors
- 
10,000 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
22,799 
970 
Taxes and social security
3,751 
2,070 
Other creditors
12,182 
362 
Loans from directors
9,478 
8,065 
48,210 
11,467 
7
Average number of employees
During the year the average number of employees was 8 (2023: 5).
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