Registration number: 13575505

D&k Meats Of Carleton Limited

trading as D&K Meats of Carleton Limited

Contents

Company Information	1
Abridged Balance Sheet	2 to 3
Notes to the Unaudited Abridged Financial Statements	4 to 8

D&k Meats Of Carleton Limited

trading as D&K Meats of Carleton Limited

Company Information

Director

Mr Damion Crook

Registered office

1 Barons Court Graceways Whitehills Business Park Blackpool Lancashire FY4 5GP

Accountants

Rawcliffe & Co Limited Unit 1 Barons Court Graceways Whitehills Business Park Blackpool Lancashire FY4 5GP

D&k Meats Of Carleton Limited

trading as D&K Meats of Carleton Limited

(Registration number: 13575505)
Abridged Balance Sheet as at 30 August 2024

	Note	2024 £	2023 £
Fixed assets
Intangible assets	4	7,636	8,726
Tangible assets	5	42,106	56,400
		49,742	65,126
Current assets
Stocks		3,836	4,000
Debtors		27,230	12,811
Cash at bank and in hand		15,136	11,334
		46,202	28,145
Prepayments and accrued income		235	632
Creditors: Amounts falling due within one year		(79,281)	(75,660)
Net current liabilities		(32,844)	(46,883)
Total assets less current liabilities		16,898	18,243
Creditors: Amounts falling due after more than one year		(3,305)	(6,685)
Accruals and deferred income		(752)	(705)
Net assets		12,841	10,853
Capital and reserves
Called up share capital	6	100	100
Retained earnings		12,741	10,753
Shareholders' funds		12,841	10,853

For the financial period ending 30 August 2024 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 period 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.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements have been prepared and 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.

D&k Meats Of Carleton Limited

trading as D&K Meats of Carleton Limited

(Registration number: 13575505)
Abridged Balance Sheet as at 30 August 2024

Approved and authorised by the director on 1 September 2025
 

......................................... Mr Damion Crook Director

D&k Meats Of Carleton Limited

trading as D&K Meats of Carleton Limited

Notes to the Unaudited Abridged Financial Statements for the Period from 1 September 2023 to 30 August 2024

1	General information

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

The address of its registered office is:
1 Barons Court
Graceways
Whitehills Business Park
Blackpool
Lancashire
FY4 5GP
England

These financial statements were authorised for issue by the director on 1 September 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

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged 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

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

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

D&k Meats Of Carleton Limited

trading as D&K Meats of Carleton Limited

Notes to the Unaudited Abridged Financial Statements for the Period from 1 September 2023 to 30 August 2024

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

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Motor Vehicles	20% Straight Line
Plant and Machinery	20% Reducing Balance
Motor Vehicles 2	25% Reducing Balance

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Goodwill	10% Straight Line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

D&k Meats Of Carleton Limited

trading as D&K Meats of Carleton Limited

Notes to the Unaudited Abridged Financial Statements for the Period from 1 September 2023 to 30 August 2024

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

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.

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

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.

3	Staff numbers

The average number of persons employed by the company (including the director) during the period, was 5 (2023 - 4).

D&k Meats Of Carleton Limited

trading as D&K Meats of Carleton Limited

Notes to the Unaudited Abridged Financial Statements for the Period from 1 September 2023 to 30 August 2024

4	Intangible assets

	Total £
Cost or valuation
At 1 September 2023	10,908
At 30 August 2024	10,908
Amortisation
At 1 September 2023	2,182
Amortisation charge	1,090
At 30 August 2024	3,272
Carrying amount
At 30 August 2024	7,636
At 31 August 2023	8,726

5	Tangible assets

	Motor vehicles  £	Other tangible assets £	Total £
Cost or valuation
At 1 September 2023	75,565	2,055	77,620
Additions	-	749	749
At 30 August 2024	75,565	2,804	78,369
Depreciation
At 1 September 2023	20,480	740	21,220
Charge for the period	14,630	413	15,043
At 30 August 2024	35,110	1,153	36,263
Carrying amount
At 30 August 2024	40,455	1,651	42,106
At 31 August 2023	55,085	1,315	56,400

D&k Meats Of Carleton Limited

trading as D&K Meats of Carleton Limited

Notes to the Unaudited Abridged Financial Statements for the Period from 1 September 2023 to 30 August 2024

6	Share capital

Allotted, called up and fully paid shares

	2024		2023
	No.	£	No.	£
Ordinary Shares of £1 each	100	100	100	100