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Registered number: 12590073
Dulwich Catering Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2024
Roper & Co Ltd
75 Church Street
Bentley
Doncaster
DN5 0BE
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12590073
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 18,257 20,285
Tangible Assets 5 86,918 96,056
105,175 116,341
CURRENT ASSETS
Stocks 6 3,300 4,200
Debtors 7 14,079 15,118
Cash at bank and in hand 6,083 -
23,462 19,318
Creditors: Amounts Falling Due Within One Year 8 (231,984 ) (244,969 )
NET CURRENT ASSETS (LIABILITIES) (208,522 ) (225,651 )
TOTAL ASSETS LESS CURRENT LIABILITIES (103,347 ) (109,310 )
NET LIABILITIES (103,347 ) (109,310 )
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account (103,447 ) (109,410 )
SHAREHOLDERS' FUNDS (103,347) (109,310)
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Page 2
For the year ending 30 June 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Miss Michaela Pontiki
Director
29 November 2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Dulwich Catering Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12590073 . The registered office is 48 Lordship Lane, London, SE22 8HJ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of .... years.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are .... It is amortised to profit and loss account over its estimated economic life of .... years.
2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold Over 15 years
Fixtures & Fittings 20% reducing balance
Computer Equipment 20% reducing balance
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2023: 13)
7 13
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4. Intangible Assets
Goodwill
£
Cost
As at 1 July 2023 26,833
As at 30 June 2024 26,833
Amortisation
As at 1 July 2023 6,548
Provided during the period 2,028
As at 30 June 2024 8,576
Net Book Value
As at 30 June 2024 18,257
As at 1 July 2023 20,285
5. Tangible Assets
Land & Property
Leasehold Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 July 2023 92,575 36,918 1,353 130,846
As at 30 June 2024 92,575 36,918 1,353 130,846
Depreciation
As at 1 July 2023 17,046 17,083 661 34,790
Provided during the period 5,035 3,965 138 9,138
As at 30 June 2024 22,081 21,048 799 43,928
Net Book Value
As at 30 June 2024 70,494 15,870 554 86,918
As at 1 July 2023 75,529 19,835 692 96,056
6. Stocks
2024 2023
£ £
Stock 3,300 4,200
7. Debtors
2024 2023
£ £
Due within one year
Other debtors 11,612 11,382
Other taxes and social security 2,467 3,736
14,079 15,118
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8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 24,126 27,593
Bank loans and overdrafts 13,825 6,992
VAT 162 139
Other creditors 47,443 42,722
Accruals and deferred income 29,000 32,445
Director's loan account 59,762 135,078
Amounts owed to related parties 57,666 -
231,984 244,969
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
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