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Company Registration No. 13650287 (England and Wales)
A DUST OF FLOUR AND SUGAR LTD Unaudited accounts for the year ended 30 September 2024
A DUST OF FLOUR AND SUGAR LTD Unaudited accounts Contents
Page
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A DUST OF FLOUR AND SUGAR LTD Statement of financial position as at 30 September 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
5,225 
5,325 
Current assets
Debtors
7,065 
6,557 
Cash at bank and in hand
10,295 
10,722 
17,360 
17,279 
Creditors: amounts falling due within one year
(12,313)
(10,203)
Net current assets
5,047 
7,076 
Net assets
10,272 
12,401 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
10,172 
12,301 
Shareholders' funds
10,272 
12,401 
For the year ending 30 September 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 19 May 2025 and were signed on its behalf by
Luca Nervi Director Company Registration No. 13650287
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A DUST OF FLOUR AND SUGAR LTD Notes to the Accounts for the year ended 30 September 2024
1
Statutory information
A DUST OF FLOUR AND SUGAR LTD is a private company, limited by shares, registered in England and Wales, registration number 13650287. The registered office is 47 HALLBROOKE GARDENS, BINFIELD, BRACKNELL, BERKSHIRE, RG42 4UF, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% Straight Line
Fixtures & fittings
25% Reducing Balance
Computer equipment
25% Straight Line
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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A DUST OF FLOUR AND SUGAR LTD Notes to the Accounts for the year ended 30 September 2024
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 October 2023
8,715 
- 
- 
8,715 
Additions
- 
2,184 
588 
2,772 
At 30 September 2024
8,715 
2,184 
588 
11,487 
Depreciation
At 1 October 2023
3,390 
- 
- 
3,390 
Charge for the year
2,179 
546 
147 
2,872 
At 30 September 2024
5,569 
546 
147 
6,262 
Net book value
At 30 September 2024
3,146 
1,638 
441 
5,225 
At 30 September 2023
5,325 
- 
- 
5,325 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
3,609 
2,717 
Trade debtors
109 
1,590 
Deferred tax asset
1,097 
Accrued income and prepayments
2,250 
2,250 
7,065 
6,557 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Taxes and social security
2,438 
402 
Loans from directors
9,875 
9,801 
12,313 
10,203 
7
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
8
Average number of employees
During the year the average number of employees was 2 (2023: 2).
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