Caseware UK (AP4) 2023.0.135 2023.0.135 2024-07-312024-07-31truefalse54The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2023-08-01No description of principal activity28truefalse 13225620 2023-08-01 2024-07-31 13225620 2022-08-01 2023-07-31 13225620 2024-07-31 13225620 2023-07-31 13225620 c:Director2 2023-08-01 2024-07-31 13225620 d:Buildings d:LongLeaseholdAssets 2023-08-01 2024-07-31 13225620 d:Buildings d:LongLeaseholdAssets 2024-07-31 13225620 d:Buildings d:LongLeaseholdAssets 2023-07-31 13225620 d:PlantMachinery 2023-08-01 2024-07-31 13225620 d:PlantMachinery 2024-07-31 13225620 d:PlantMachinery 2023-07-31 13225620 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-08-01 2024-07-31 13225620 d:FurnitureFittings 2023-08-01 2024-07-31 13225620 d:FurnitureFittings 2024-07-31 13225620 d:FurnitureFittings 2023-07-31 13225620 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-08-01 2024-07-31 13225620 d:ComputerEquipment 2023-08-01 2024-07-31 13225620 d:ComputerEquipment 2024-07-31 13225620 d:ComputerEquipment 2023-07-31 13225620 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-08-01 2024-07-31 13225620 d:OwnedOrFreeholdAssets 2023-08-01 2024-07-31 13225620 d:PatentsTrademarksLicencesConcessionsSimilar 2024-07-31 13225620 d:PatentsTrademarksLicencesConcessionsSimilar 2023-07-31 13225620 d:CurrentFinancialInstruments 2024-07-31 13225620 d:CurrentFinancialInstruments 2023-07-31 13225620 d:Non-currentFinancialInstruments 2024-07-31 13225620 d:Non-currentFinancialInstruments 2023-07-31 13225620 d:CurrentFinancialInstruments d:WithinOneYear 2024-07-31 13225620 d:CurrentFinancialInstruments d:WithinOneYear 2023-07-31 13225620 d:Non-currentFinancialInstruments d:AfterOneYear 2024-07-31 13225620 d:Non-currentFinancialInstruments d:AfterOneYear 2023-07-31 13225620 d:ShareCapital 2024-07-31 13225620 d:ShareCapital 2023-07-31 13225620 d:SharePremium 2024-07-31 13225620 d:SharePremium 2023-07-31 13225620 d:RetainedEarningsAccumulatedLosses 2024-07-31 13225620 d:RetainedEarningsAccumulatedLosses 2023-07-31 13225620 c:OrdinaryShareClass1 2023-08-01 2024-07-31 13225620 c:OrdinaryShareClass1 2024-07-31 13225620 c:OrdinaryShareClass1 2023-07-31 13225620 c:FRS102 2023-08-01 2024-07-31 13225620 c:AuditExempt-NoAccountantsReport 2023-08-01 2024-07-31 13225620 c:FullAccounts 2023-08-01 2024-07-31 13225620 c:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 13225620 d:HirePurchaseContracts d:WithinOneYear 2024-07-31 13225620 d:HirePurchaseContracts d:WithinOneYear 2023-07-31 13225620 d:HirePurchaseContracts d:BetweenOneFiveYears 2024-07-31 13225620 d:HirePurchaseContracts d:BetweenOneFiveYears 2023-07-31 13225620 d:PatentsTrademarksLicencesConcessionsSimilar d:ExternallyAcquiredIntangibleAssets 2023-08-01 2024-07-31 13225620 7 2023-08-01 2024-07-31 13225620 d:PatentsTrademarksLicencesConcessionsSimilar d:OwnedIntangibleAssets 2023-08-01 2024-07-31 13225620 e:PoundSterling 2023-08-01 2024-07-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 13225620













DOUBLEZERODELIVERY LIMITED
UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2024


 
DOUBLEZERODELIVERY LIMITED
REGISTERED NUMBER:13225620


BALANCE SHEET
AS AT 31 JULY 2024

2024
2023
Note
£
£

Fixed assets
  

Intangible assets
 4 
115,347
51,900

Tangible assets
 5 
1,542,838
971,888

  
1,658,185
1,023,788

Current assets
  

Stocks
  
29,222
21,448

Debtors: amounts falling due within one year
 6 
399,164
116,417

Cash at bank and in hand
  
88,159
370,865

  
516,545
508,730

Creditors: amounts falling due within one year
 7 
(1,549,389)
(861,462)

Net current liabilities
  
 
 
(1,032,844)
 
 
(352,732)

Creditors: amounts falling due after more than one year
 8 
(60,304)
(3,069)

  

Net assets
  
565,037
667,987


Capital and reserves
  

Called up share capital 
 10 
192
178

Share premium account
  
2,211,413
1,715,027

Profit and loss account
  
(1,646,568)
(1,047,218)

  
565,037
667,987


Page 1


 
DOUBLEZERODELIVERY LIMITED
REGISTERED NUMBER:13225620

    
BALANCE SHEET (CONTINUED)
AS AT 31 JULY 2024

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




JR Dyer
Director

Date: 18 July 2025

The notes on pages 3 to 9 form part of these financial statements.

Page 2


 
DOUBLEZERODELIVERY LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

1.


General information

Doublezerodelivery Ltd is a private company limited by shares, incorporated in England and Wales, United Kingdom. The registered office is Harwood House, 43 Harwood Road, London, SW6 4QP. 

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue, which excludes value added tax, comprises the Company's income from the operation of its culinary activities and is wholly earned in the United Kingdom. This arises primarily from the sale of food and beverage through the restaurant, through home delivery of pasta boxes and through wholesale. Revenue is recognised once a service has been rendered or, in the case of wholesale, when the Company has transferred the significant risks and rewards of ownership to the buyer and it is probable that the Company will receive the consideration due under the transaction.

 
2.3

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

 
2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.5

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
2.6

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

Page 3


 
DOUBLEZERODELIVERY LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

2.Accounting policies (continued)

 
2.7

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.


 
2.8

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 
2.9

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Long-term leasehold property
-
20%
Plant and machinery
-
20%
Fixtures and fittings
-
20%
Computer equipment
-
20%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

Page 4


 
DOUBLEZERODELIVERY LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

2.Accounting policies (continued)

 
2.10

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.11

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.12

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.13

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.14

Holiday pay accrual

A liability is recognised to the extent of any unused holiday pay entitlement which is accrued at the balance sheet date and carried forward to future periods. This is measured at the undiscounted salary cost of the future holiday entitlement so accrued at the balance sheet date.


3.


Employees

The average monthly number of employees, including directors, during the year was 54 (2023 - 28).

Page 5


 
DOUBLEZERODELIVERY LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

4.


Intangible assets




Licenses

£



Cost


At 1 August 2023
55,864


Additions
72,604



At 31 July 2024

128,468



Amortisation


At 1 August 2023
3,964


Charge for the year on owned assets
9,157



At 31 July 2024

13,121



Net book value



At 31 July 2024
115,347



At 31 July 2023
51,900



Page 6


 
DOUBLEZERODELIVERY LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

5.


Tangible fixed assets





Long-term leasehold property
Plant and machinery
Fixtures and fittings
Computer equipment
Total

£
£
£
£
£



Cost or valuation


At 1 August 2023
829,042
75,511
95,160
59,755
1,059,468


Additions
633,951
7,290
51,845
31,818
724,904



At 31 July 2024

1,462,993
82,801
147,005
91,573
1,784,372



Depreciation


At 1 August 2023
59,523
10,486
6,468
11,103
87,580


Charge for the year on owned assets
113,820
7,912
15,881
16,341
153,954



At 31 July 2024

173,343
18,398
22,349
27,444
241,534



Net book value



At 31 July 2024
1,289,650
64,403
124,656
64,129
1,542,838



At 31 July 2023
769,519
65,025
88,692
48,652
971,888

Page 7


 
DOUBLEZERODELIVERY LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

6.


Debtors

2024
2023
£
£


Trade debtors
-
342

Other debtors
255,987
99,479

Prepayments and accrued income
143,177
16,596

399,164
116,417



7.


Creditors: amounts falling due within one year

2024
2023
£
£

Other loans
50,000
-

Trade creditors
281,454
64,205

Corporation tax
10,137
-

Other taxation and social security
204,348
110,237

Obligations under finance lease and hire purchase contracts
46,546
2,434

Other creditors
302,435
310,791

Accruals and deferred income
654,469
373,795

1,549,389
861,462



8.


Creditors: amounts falling due after more than one year

2024
2023
£
£

Obligations under finance lease and hire purchase contracts
60,304
3,069



9.


Hire purchase and finance leases


Minimum lease payments under hire purchase fall due as follows:

2024
2023
£
£


Within one year
46,526
2,434

Between 1-5 years
60,304
3,069

106,830
5,503

Page 8


 
DOUBLEZERODELIVERY LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

10.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



19,176 (2023 - 17,816) Ordinary shares of £0.0100 each
192
178


On 21 November 2023 the Company issued 1,360 Ordinary shares for total consideration of £496,400. 


11.


Controlling party

The two directors, along with their family members, jointly own greater than 50% of the Company's share capital and, therefore, exercise some control over the Company. However, the directors consider there to be no ultimate controlling party. 

 
Page 9