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DS SANDWICH DELI LTD

Registered Number
11616747
(England and Wales)

Unaudited Financial Statements for the Year ended
31 October 2024

DS SANDWICH DELI LTD
Company Information
for the year from 1 November 2023 to 31 October 2024

Directors

Mr. B S COX,
Ms. S K GOMERSALL

Registered Address

79 Higher Bore Street
Bodmin
PL31 1JT

Registered Number

11616747 (England and Wales)
DS SANDWICH DELI LTD
Balance Sheet as at
31 October 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets321,18327,386
21,18327,386
Current assets
Stocks42,1482,316
Debtors55,5035,200
Cash at bank and on hand14,63819,026
22,28926,542
Creditors amounts falling due within one year6(76,223)(80,692)
Net current assets (liabilities)(53,934)(54,150)
Total assets less current liabilities(32,751)(26,764)
Creditors amounts falling due after one year7(16,792)(20,042)
Net assets(49,543)(46,806)
Capital and reserves
Called up share capital22
Profit and loss account(49,545)(46,808)
Shareholders' funds(49,543)(46,806)
The financial statements were approved and authorised for issue by the Board of Directors on 24 February 2025, and are signed on its behalf by:
Ms. S K GOMERSALL
Director
Registered Company No. 11616747
DS SANDWICH DELI LTD
Notes to the Financial Statements
for the year ended 31 October 2024

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).
Going concern
These unaudited financial statements have been prepared on a going concern basis, which presumes the realization of assets and the discharge of liabilities in the normal course of business for the foreseeable future. Although total liabilities exceed current assets at the balance sheet date, the directors consider that the company has sufficient liquid assets to meet its liabilities as and when they fall due, reliant on their continued support. Accordingly, the directors therefore consider that it is appropriate to prepare the accounts on a going concern basis. This presumes the realization of assets and the discharge of liabilities in the normal course of business for the foreseeable future.
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:

Reducing balance (%)
Land and buildings25
Plant and machinery25
Fixtures and fittings25
Office Equipment25
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20242023
Average number of employees during the year33
3.Tangible fixed assets

Land & buildings

Plant & machinery

Fixtures & fittings

Office Equipment

Total

£££££
Cost or valuation
At 01 November 2342,67422,2641,4061,36367,707
Additions---815815
At 31 October 2442,67422,2641,4062,17868,522
Depreciation and impairment
At 01 November 2324,66314,16188261540,321
Charge for year4,5032,0261313587,018
At 31 October 2429,16616,1871,01397347,339
Net book value
At 31 October 2413,5086,0773931,20521,183
At 31 October 2318,0118,10352474827,386
4.Stocks

2024

2023

££
Other stocks2,1482,316
Total2,1482,316
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables5,2005,200
Prepayments and accrued income303-
Total5,5035,200
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.
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables2,5394,395
Taxation and social security1,077646
Other creditors69,51774,146
Accrued liabilities and deferred income3,0901,505
Total76,22380,692
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.
7.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts16,79220,042
Total16,79220,042
8.Related party transactions
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 Section 1A 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions where they have occurred under normal market conditions.