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REGISTERED NUMBER: 01917327 (England and Wales)












DANNY'S CHOCOLATES LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2024






DANNY'S CHOCOLATES LTD (REGISTERED NUMBER: 01917327)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


DANNY'S CHOCOLATES LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 JUNE 2024







DIRECTOR: Mrs R J Bailey





SECRETARY: R M Bailey FCA





REGISTERED OFFICE: 177 Newton Road
Great Barr
Birmingham
West Midlands
B43 6HN





REGISTERED NUMBER: 01917327 (England and Wales)





ACCOUNTANTS: Wallace Crooke Ltd
Wallace House
20 Birmingham Road
Walsall
West Midlands
WS1 2LT

DANNY'S CHOCOLATES LTD (REGISTERED NUMBER: 01917327)

BALANCE SHEET
30 JUNE 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 17,215 19,125

CURRENT ASSETS
Debtors 5 98,346 111,244
Cash at bank 2,147 49,569
100,493 160,813
CREDITORS
Amounts falling due within one year 6 39,455 92,993
NET CURRENT ASSETS 61,038 67,820
TOTAL ASSETS LESS CURRENT
LIABILITIES

78,253

86,945

CREDITORS
Amounts falling due after more than one
year

7

-

(967

)

PROVISIONS FOR LIABILITIES (635 ) (635 )
NET ASSETS 77,618 85,343

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 8 77,518 85,243
SHAREHOLDERS' FUNDS 77,618 85,343

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

DANNY'S CHOCOLATES LTD (REGISTERED NUMBER: 01917327)

BALANCE SHEET - continued
30 JUNE 2024


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 director and authorised for issue on 7 March 2025 and were signed by:





Mrs R J Bailey - Director


DANNY'S CHOCOLATES LTD (REGISTERED NUMBER: 01917327)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

1. STATUTORY INFORMATION

Danny's Chocolates Ltd 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 10% on reducing balance

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.

3. EMPLOYEES AND DIRECTORS

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

DANNY'S CHOCOLATES LTD (REGISTERED NUMBER: 01917327)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 July 2023
and 30 June 2024 34,105
DEPRECIATION
At 1 July 2023 14,980
Charge for year 1,910
At 30 June 2024 16,890
NET BOOK VALUE
At 30 June 2024 17,215
At 30 June 2023 19,125

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors - 19,928
Daniel's Delights 54,000 54,000
Thomas' Treats Ltd 40,207 36,207
Tax 182 -
VAT 507 -
Prepayments and accrued income 3,450 1,109
98,346 111,244

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts - 400
Tax - 182
VAT - 1,876
Other loans 24,167 34,167
Directors' current accounts 10,938 48,716
Accruals and deferred income 4,350 7,652
39,455 92,993

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans - 1-2 years - 967

DANNY'S CHOCOLATES LTD (REGISTERED NUMBER: 01917327)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024

8. RESERVES
Retained
earnings
£   

At 1 July 2023 85,243
Deficit for the year (7,725 )
At 30 June 2024 77,518

9. ULTIMATE CONTROLLING PARTY

The controlling party is Mrs R J Bailey.