Acorah Software Products - Accounts Production 16.3.350 false true 31 October 2023 1 November 2022 false 1 November 2023 31 October 2024 31 October 2024 11058959 Mr M J Anfilogoff Mr A Storer Mr K R Twineham Mrs S Zanotti Ms C L Gullefer iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11058959 2023-10-31 11058959 2024-10-31 11058959 2023-11-01 2024-10-31 11058959 frs-core:CurrentFinancialInstruments 2024-10-31 11058959 frs-core:Non-currentFinancialInstruments 2024-10-31 11058959 frs-core:BetweenOneFiveYears 2024-10-31 11058959 frs-core:NetGoodwill 2024-10-31 11058959 frs-core:NetGoodwill 2023-11-01 2024-10-31 11058959 frs-core:NetGoodwill 2023-10-31 11058959 frs-core:MotorVehicles 2024-10-31 11058959 frs-core:MotorVehicles 2023-11-01 2024-10-31 11058959 frs-core:MotorVehicles 2023-10-31 11058959 frs-core:PlantMachinery 2024-10-31 11058959 frs-core:PlantMachinery 2023-11-01 2024-10-31 11058959 frs-core:PlantMachinery 2023-10-31 11058959 frs-core:WithinOneYear 2024-10-31 11058959 frs-core:ShareCapital 2024-10-31 11058959 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 11058959 frs-bus:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 11058959 frs-bus:FilletedAccounts 2023-11-01 2024-10-31 11058959 frs-bus:SmallEntities 2023-11-01 2024-10-31 11058959 frs-bus:AuditExemptWithAccountantsReport 2023-11-01 2024-10-31 11058959 frs-bus:SmallCompaniesRegimeForAccounts 2023-11-01 2024-10-31 11058959 frs-bus:Director1 2023-11-01 2024-10-31 11058959 frs-bus:Director2 2023-11-01 2024-10-31 11058959 frs-bus:Director3 2023-11-01 2024-10-31 11058959 frs-bus:Director4 2023-11-01 2024-10-31 11058959 frs-bus:Director5 2023-11-01 2024-10-31 11058959 frs-countries:EnglandWales 2023-11-01 2024-10-31 11058959 2022-10-31 11058959 2023-10-31 11058959 2022-11-01 2023-10-31 11058959 frs-core:CurrentFinancialInstruments 2023-10-31 11058959 frs-core:Non-currentFinancialInstruments 2023-10-31 11058959 frs-core:BetweenOneFiveYears 2023-10-31 11058959 frs-core:WithinOneYear 2023-10-31 11058959 frs-core:ShareCapital 2023-10-31 11058959 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31
Registered number: 11058959
Black Dog Deli Foods Limited
Unaudited Financial Statements
For The Year Ended 31 October 2024
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—8
Page 1
Accountant's Report
Report of the Accountant to the directors of Black Dog Deli Foods Limited
These financial statements have been prepared in accordance with our terms of engagement and in order to assist you to fulfil your duties under the Companies Acts that relate to preparing the financial statements of the company for the year ended 31 October 2024.
We have prepared these financial statements based on the accounting records, information and explanations provided by you. We do not express any opinion on the financial statements.
On the Balance Sheet you have acknowledged your duties under the prevailing Companies Acts to ensure that the company keeps adequate accounting records and prepares financial statements that give “a true and fair view”.
You have determined that the company is exempt from the statutory requirement for an audit for this accounting year. Therefore, the financial statements are unaudited.
The financial statements are provided exclusively to the director for the limited purpose mentioned above, and may not be used or relied upon for any other purpose or by any other person, and we shall not be liable for any other usage or reliance.
Signed
02/05/2025
Van Dijk Accountants
Georgian House
34 Thoroughfare
Halesworth
Suffolk
IP19 8AP
Page 1
Page 2
Balance Sheet
Registered number: 11058959
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 1,800 -
Tangible Assets 5 36,797 30,846
38,597 30,846
CURRENT ASSETS
Stocks 6 41,134 13,795
Debtors 7 58,128 67,675
Cash at bank and in hand 31,755 62,787
131,017 144,257
Creditors: Amounts Falling Due Within One Year 8 (128,981 ) (109,305 )
NET CURRENT ASSETS (LIABILITIES) 2,036 34,952
TOTAL ASSETS LESS CURRENT LIABILITIES 40,633 65,798
Creditors: Amounts Falling Due After More Than One Year 9 (38,183 ) (47,929 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (2,083 ) (494 )
NET ASSETS 367 17,375
CAPITAL AND RESERVES
Called up share capital 11 100 100
Profit and Loss Account 267 17,275
SHAREHOLDERS' FUNDS 367 17,375
Page 2
Page 3
For the year ending 31 October 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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
Mr M J Anfilogoff
Director
Mr A Storer
Director
Mr K R Twineham
Director
Mrs S Zanotti
Director
Ms C L Gullefer
Director
02/05/2025
The notes on pages 4 to 8 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Black Dog Deli Foods Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11058959 . The registered office is Unit 13 Halesworth Business Center, Norwich Road, Halesworth, Suffolk, IP19 8QJ.
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. 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:
Plant & Machinery 20% reducing balance
Motor Vehicles 25% reducing balance
Page 4
Page 5
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
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.
2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 26 (2023: 12)
26 12
Page 5
Page 6
4. Intangible Assets
Goodwill
£
Cost
As at 1 November 2023 -
Additions 2,000
As at 31 October 2024 2,000
Amortisation
As at 1 November 2023 -
Provided during the period 200
As at 31 October 2024 200
Net Book Value
As at 31 October 2024 1,800
As at 1 November 2023 -
5. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 November 2023 42,074 14,493 56,567
Additions 25,415 - 25,415
Disposals (10,000 ) - (10,000 )
As at 31 October 2024 57,489 14,493 71,982
Depreciation
As at 1 November 2023 22,098 3,623 25,721
Provided during the period 6,746 2,718 9,464
As at 31 October 2024 28,844 6,341 35,185
Net Book Value
As at 31 October 2024 28,645 8,152 36,797
As at 1 November 2023 19,976 10,870 30,846
6. Stocks
2024 2023
£ £
Stock 41,134 13,795
Page 6
Page 7
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 37,950 49,142
Other debtors 20,178 18,533
58,128 67,675
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 2,802 2,802
Trade creditors 15,064 13,128
Bank loans and overdrafts 5,000 5,000
Corporation tax 2,423 -
VAT 16,502 7,938
Other creditors 18,354 32,166
Accruals and deferred income 2,000 1,200
Directors' loan accounts 66,836 47,071
128,981 109,305
9. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 7,940 10,743
Bank loans 30,243 37,186
38,183 47,929
10. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 2,802 2,802
Later than one year and not later than five years 7,940 10,743
10,742 13,545
10,742 13,545
Page 7
Page 8
11. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
12. Dividends
2024 2023
£ £
On equity shares:
Interim dividend paid 41,200 4,000
Page 8