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REGISTERED NUMBER: 14248401 (England and Wales)










Dessert Dudes Limited

Unaudited Financial Statements

for the Year Ended 31 October 2024






Dessert Dudes Limited (Registered number: 14248401)






Contents of the Financial Statements
for the year ended 31 October 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Report of the Accountants 6

Dessert Dudes Limited

Company Information
for the year ended 31 October 2024







DIRECTORS: Mr C S Jones
Mr J D Jones





REGISTERED OFFICE: 73 Maes Hyfryd
Glan Conwy
Conwy
LL28 5NF





REGISTERED NUMBER: 14248401 (England and Wales)





ACCOUNTANTS: Salisbury & Company
Chartered Accountants
Irish Square
Upper Denbigh Road
St Asaph
Denbighshire
LL17 0RN

Dessert Dudes Limited (Registered number: 14248401)

Balance Sheet
31 October 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 6,164 8,164
Tangible assets 5 28,398 32,068
34,562 40,232

CURRENT ASSETS
Cash at bank and in hand 38,853 20,477

CREDITORS
Amounts falling due within one year 6 59,539 55,330
NET CURRENT LIABILITIES (20,686 ) (34,853 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

13,876

5,379

PROVISIONS FOR LIABILITIES 7 4,092 4,503
NET ASSETS 9,784 876

CAPITAL AND RESERVES
Called up share capital 8 110 100
Retained earnings 9 9,674 776
SHAREHOLDERS' FUNDS 9,784 876

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13 January 2025 and were signed on its behalf by:





Mr C S Jones - Director


Dessert Dudes Limited (Registered number: 14248401)

Notes to the Financial Statements
for the year ended 31 October 2024

1. STATUTORY INFORMATION

Dessert Dudes Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2022, is being amortised evenly over its estimated useful life of five years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2023 - 5 ) .

Dessert Dudes Limited (Registered number: 14248401)

Notes to the Financial Statements - continued
for the year ended 31 October 2024

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 November 2023
and 31 October 2024 10,000
AMORTISATION
At 1 November 2023 1,836
Charge for year 2,000
At 31 October 2024 3,836
NET BOOK VALUE
At 31 October 2024 6,164
At 31 October 2023 8,164

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 November 2023 38,889
Additions 3,100
At 31 October 2024 41,989
DEPRECIATION
At 1 November 2023 6,821
Charge for year 6,770
At 31 October 2024 13,591
NET BOOK VALUE
At 31 October 2024 28,398
At 31 October 2023 32,068

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 6,378 -
Social security and other taxes - 120
Directors' current accounts 52,561 54,610
Accrued expenses 600 600
59,539 55,330

7. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 4,092 4,503

Dessert Dudes Limited (Registered number: 14248401)

Notes to the Financial Statements - continued
for the year ended 31 October 2024

7. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1 November 2023 4,503
Provided during year (411 )
Balance at 31 October 2024 4,092

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 Ordinary £1 50 100
50 Ordinary B 1 50 -
10 Ordinary C 1 10 -
110 100

9. RESERVES
Retained
earnings
£   

At 1 November 2023 776
Profit for the year 16,634
Dividends (7,736 )
At 31 October 2024 9,674

Dessert Dudes Limited

Report of the Accountants to the Directors of
Dessert Dudes Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 October 2024 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






Salisbury & Company
Chartered Accountants
Irish Square
Upper Denbigh Road
St Asaph
Denbighshire
LL17 0RN


13 January 2025