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REGISTERED NUMBER: 07674069 (England and Wales)











DALSTON BREAD AND WINE LTD.

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH JUNE 2024






DALSTON BREAD AND WINE LTD. (REGISTERED NUMBER: 07674069)

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










Page

Company Information 1

Balance Sheet 2 to 3

Notes to the Financial Statements 4 to 7


DALSTON BREAD AND WINE LTD.

COMPANY INFORMATION
FOR THE YEAR ENDED 30TH JUNE 2024







DIRECTOR: Miss K Maisey





REGISTERED OFFICE: 124 City Road
London
London
EC1V 2NX





REGISTERED NUMBER: 07674069 (England and Wales)





ACCOUNTANTS: Gibbons Mannington & Phipps LLP
Chartered Accountants
20 Eversley Road
Bexhill-on-Sea
East Sussex
TN40 1HE

DALSTON BREAD AND WINE LTD. (REGISTERED NUMBER: 07674069)

BALANCE SHEET
30TH JUNE 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 424 176
Tangible assets 5 22,914 25,512
23,338 25,688

CURRENT ASSETS
Stocks 10,000 10,000
Debtors 6 19,311 26,123
Cash at bank and in hand 151,143 160,402
180,454 196,525
CREDITORS
Amounts falling due within one year 7 122,194 110,466
NET CURRENT ASSETS 58,260 86,059
TOTAL ASSETS LESS CURRENT
LIABILITIES

81,598

111,747

CREDITORS
Amounts falling due after more than
one year

8

(10,500

)

(20,748

)

PROVISIONS FOR LIABILITIES (5,729 ) (6,379 )
NET ASSETS 65,369 84,620

CAPITAL AND RESERVES
Called up share capital 9 10,000 10,000
Capital redemption reserve 10,000 10,000
Retained earnings 45,369 64,620
SHAREHOLDERS' FUNDS 65,369 84,620

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30th 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.

DALSTON BREAD AND WINE LTD. (REGISTERED NUMBER: 07674069)

BALANCE SHEET - continued
30TH 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 11th March 2025 and were signed by:





Miss K Maisey - Director


DALSTON BREAD AND WINE LTD. (REGISTERED NUMBER: 07674069)

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


1. STATUTORY INFORMATION

Dalston Bread And Wine 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

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.

Patents and licences are being amortised evenly over their estimated useful life of ten years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Computer equipment - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.


DALSTON BREAD AND WINE LTD. (REGISTERED NUMBER: 07674069)

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


2. ACCOUNTING POLICIES - continued
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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Grant income recognition
Grant income has been recognised under the performance model.

Grants that do not specify any future performance-related conditions are recorded when the grant proceeds are received or receivable. Any grant that imposes specified future performance-related conditions is recognised only when the performance-related conditions are met. Grants received before the revenue recognition criteria are satisfied are recognised as a liability.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2023 - 12 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1st July 2023 220
Additions 300
At 30th June 2024 520
AMORTISATION
At 1st July 2023 44
Charge for year 52
At 30th June 2024 96
NET BOOK VALUE
At 30th June 2024 424
At 30th June 2023 176

DALSTON BREAD AND WINE LTD. (REGISTERED NUMBER: 07674069)

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


5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
COST
At 1st July 2023 31,413 18,105 26,424 75,942
Additions 2,891 - 2,150 5,041
At 30th June 2024 34,304 18,105 28,574 80,983
DEPRECIATION
At 1st July 2023 20,797 12,697 16,936 50,430
Charge for year 3,377 1,352 2,910 7,639
At 30th June 2024 24,174 14,049 19,846 58,069
NET BOOK VALUE
At 30th June 2024 10,130 4,056 8,728 22,914
At 30th June 2023 10,616 5,408 9,488 25,512

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors - 9,806
Other debtors 19,311 16,317
19,311 26,123

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 10,419 9,995
Trade creditors 1,167 1,020
Taxation and social security 83,303 91,950
Other creditors 27,305 7,501
122,194 110,466

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 10,500 20,748

DALSTON BREAD AND WINE LTD. (REGISTERED NUMBER: 07674069)

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


9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
200 Ordinary 50 10,000 10,000