REGISTERED NUMBER: 13267090 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Dizzy Ducks Cafe Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr A J Middleton

Mr M Sanderson

Mr D A Pearson

REGISTERED OFFICE:

19 First Avenue

Wrea Green

Lancashire

PR4 2WR

BUSINESS ADDRESS:

1 Station Road

Wrea Green

Lancashire

PR4 2PH

REGISTERED NUMBER:

13267090 (England and Wales)

ACCOUNTANTS:

CCW Limited

Chartered Accountants

295/297 Church Street

Blackpool

Lancashire

FY1 3PJ

FIXED ASSETS

Intangible assets

4

30,475

33,204

Tangible assets

5

26,006

27,639

56,481

60,843

CURRENT ASSETS

Stocks

6,886

7,941

Debtors

6

3,546

2,916

Cash at bank and in hand

4,573

11,338

15,005

22,195

CREDITORS

Amounts falling due within one year

7

171,200

168,079

NET CURRENT LIABILITIES

(156,195

)

(145,884

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(99,714

)

(85,041

)

CAPITAL AND RESERVES

Called up share capital

120

120

Retained earnings

(99,834

)

(85,161

)

(99,714

)

(85,041

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

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 Board of Directors and authorised for issue on 20 August 2025 and were signed on its behalf by:

Mr A J Middleton - Director

1.	STATUTORY INFORMATION

Dizzy Ducks Cafe 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.

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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2021, is being amortised evenly over its estimated useful life of fifteen years.

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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Long leasehold

-

over period of lease

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2024 - 11 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

40,936

AMORTISATION

At 1 April 2024

7,732

Amortisation for year

2,729

At 31 March 2025

10,461

NET BOOK VALUE

At 31 March 2025

30,475

At 31 March 2024

33,204

5.	TANGIBLE FIXED ASSETS

Fixtures

Long

Plant and

and

leasehold

machinery

fittings

Totals

£

£

£

£

COST

At 1 April 2024

9,834

18,823

11,358

40,015

Additions

-

2,293

-

2,293

At 31 March 2025

9,834

21,116

11,358

42,308

DEPRECIATION

At 1 April 2024

1,698

6,390

4,288

12,376

Charge for year

656

2,209

1,061

3,926

At 31 March 2025

2,354

8,599

5,349

16,302

NET BOOK VALUE

At 31 March 2025

7,480

12,517

6,009

26,006

At 31 March 2024

8,136

12,433

7,070

27,639

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Prepayments

3,546

2,916

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

5,177

7,223

Social security and other taxes

13,799

7,410

Other creditors

6,951

7,405

Directors' loan accounts

141,006

142,423

Accrued expenses

4,267

3,618

171,200

168,079

8.	GOING CONCERN

The Company's balance sheet shows an excess of liabilities over assets of £99,714 (2024 £85,041).The Company is dependent on the continued support of its directors to meet its day to day working capital requirements. On this basis the financial statements do not include any adjustment that would result from the withdrawal of that support.