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Registration number: 09399197

Dough & Deer Limited
Annual Report and Unaudited Financial Statements
for the Year Ended 31 January 2025

Dough & Deer Limited

(Registration number: 09399197)
Balance Sheet as at 31 January 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 46,167 | 48,009
Current assets |  |  |
Stocks | 5 | 950 | 950
Debtors | 6 | 12,771 | 3,930
Cash at bank and in hand |  | 55,954 | 49,871
|  | 69,675 | 54,751
Creditors: Amounts falling due within one year | 7 | (65,701) | (39,113)
Net current assets |  | 3,974 | 15,638
Total assets less current liabilities |  | 50,141 | 63,647
Creditors: Amounts falling due after more than one year | 7 | (18,422) | (22,404)
Provisions for liabilities |  | (12,234) | (9,122)
Net assets |  | 19,485 | 32,121
Capital and reserves |  |  |
Called up share capital | 8 | 100 | 100
Retained earnings |  | 19,385 | 32,021
Shareholders' funds |  | 19,485 | 32,121

For the financial year ending 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

Dough & Deer Limited

(Registration number: 09399197)
Balance Sheet as at 31 January 2025
(continued)

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 10 March 2025

......................................... Mr James Szymik Director

Dough & Deer Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025

1 | General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
St Ethelbert House
Reylands Street
Hereford
Herefordshire
HR4 0LA

The principal place of business is:
2 Burcham Close
Hampton
TW12 2EP

These financial statements were authorised for issue by the director on 10 March 2025.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

The financial statements have been prepared in accordance with FRS 102, section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Revenue is measured at the fair value of the consideration received or receivable. Revenue is reduced for estimated customer returns, rebates and other similar allowances. Revenue from the sale of goods is recognised when goods are delivered and legal title has passed.

Dough & Deer Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025
(continued)

2 | Accounting policies (continued)

Tax

Taxation represents the sum of tax currently payable and deferred tax.

The company's liability for current tax is calculated using tax rates that have been enacted or substantially enacted by the end of the reporting period.

Deferred tax is recognised on all 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. 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 substantially enacted by the end of the reporting period.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives at the following rates:
At the balance sheet date, the company reviewed the depreciation policies of the fixed asset classes and made the following amendment. Motor vehicle depreciation policy was reduced to 5% per annum. This also included a prior period adjustment to brought forward accumulated depreciation.

Asset class | Depreciation method and rate
Cooking equipment | 15% of cost per annum
Fixtures and fittings | 20% of cost per annum
Motor vehicles | 5% of written down value per annum
Computer equipment | 33% of cost per annum

Dough & Deer Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025
(continued)

2 | Accounting policies (continued)

Intangible assets

Separately acquired trademarks and licences are shown at historical cost.
Trademarks, licences (including software) and customer-related intangible assets acquired in a business combination are recognised at fair value at the acquisition date.
Trademarks, licences and customer-related intangible assets have a finite useful life and are carried at cost less accumulated amortisation and any accumulated impairment losses.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are 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.

Dough & Deer Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025
(continued)

2 | Accounting policies (continued)

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 2 (2024 - 1).

Dough & Deer Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025
(continued)

4 | Tangible assets

| Furniture, fittings and equipment £ | Motor vehicles £ | Total £
Cost or valuation
At 1 February 2024 | 26,585 | 37,750 | 64,335
Additions | 3,359 | - | 3,359
At 31 January 2025 | 29,944 | 37,750 | 67,694
Depreciation
At 1 February 2024 | 12,223 | 4,103 | 16,326
Charge for the year | 3,519 | 1,682 | 5,201
At 31 January 2025 | 15,742 | 5,785 | 21,527
Carrying amount
At 31 January 2025 | 14,202 | 31,965 | 46,167
At 31 January 2024 | 14,362 | 33,647 | 48,009

5 | Stocks

| 2025 £ | 2024 £
Other inventories | 950 | 950

Dough & Deer Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025
(continued)

6 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 12,251 | 2,534
Prepayments | 520 | 396
Other debtors | - | 1,000
| 12,771 | 3,930

Dough & Deer Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025
(continued)

7 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 9 | 3,876 | 3,707
Taxation and social security |  | 19,301 | 9,819
Accruals and deferred income |  | 12,372 | 6,013
Other creditors |  | 30,152 | 19,574
|  | 65,701 | 39,113

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 9 | 18,422 | 22,404

8 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary of £1 each | 100 | 100 | 100 | 100

9 | Loans and borrowings

Non-current loans and borrowings

Dough & Deer Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025
(continued)

9 | Loans and borrowings (continued)

| 2025 £ | 2024 £
Bank borrowings | 18,422 | 22,404

Current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 3,841 | 3,707
Bank overdrafts | 35 | -
| 3,876 | 3,707

Bank borrowings

Loan is denominated in sterling with a nominal interest rate of 2.5%%, and the final instalment is due on 31 January 1931. The carrying amount at year end is £18,422 (2024 - £26,111). Secured by UK Government