Registration number: 11914823

The Duck (Campsea Ash) Limited

Contents

Balance Sheet	1 to 2
Notes to the Unaudited Financial Statements	3 to 7

The Duck (Campsea Ash) Limited

(Registration number: 11914823)
Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	3,049	3,129
Current assets
Stocks	5	5,284	6,005
Debtors	6	9,945	21,761
Cash at bank and in hand		37,139	71,121
		52,368	98,887
Creditors: Amounts falling due within one year	7	(61,614)	(68,662)
Net current (liabilities)/assets		(9,246)	30,225
Total assets less current liabilities		(6,197)	33,354
Creditors: Amounts falling due after more than one year	7	(1,240)	(9,996)
Net (liabilities)/assets		(7,437)	23,358
Capital and reserves
Called up share capital		10,000	10,000
Retained earnings		(17,437)	13,358
Shareholders' (deficit)/funds		(7,437)	23,358

The Duck (Campsea Ash) Limited

(Registration number: 11914823)
Balance Sheet as at 31 March 2025

For the financial year ending 31 March 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.

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 28 August 2025
 

......................................... Mr V Blackmore Director

The Duck (Campsea Ash) Limited

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

1	General information

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

The address of its registered office is:
143 Connaught Avenue
Frinton-On-Sea
Essex
CO13 9AB
United Kingdom

These financial statements were authorised for issue by the director on 28 August 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 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 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.

Going concern

The financial stataments have been prepared on a going concern basis.

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 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 Duck (Campsea Ash) Limited

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

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.

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
Furniture and fittings	20% Straight line

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.

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 in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

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.

The Duck (Campsea Ash) Limited

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

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 11 (2024 - 11).

4	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 April 2024	8,028	8,028
Additions	1,058	1,058
At 31 March 2025	9,086	9,086
Depreciation
At 1 April 2024	4,899	4,899
Charge for the year	1,138	1,138
At 31 March 2025	6,037	6,037
Carrying amount
At 31 March 2025	3,049	3,049
At 31 March 2024	3,129	3,129

5

Stocks

	2025 £	2024 £
Finished goods and goods for resale	5,284	6,005

The Duck (Campsea Ash) Limited

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

6

Debtors

Current	2025 £	2024 £
Trade debtors	-	2,285
Prepayments	-	3,475
Other debtors	9,945	16,001
	9,945	21,761

The debtors figure relates to the overdrawn directors loan account at the yearend.

7

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	8	10,427	10,679
Trade creditors		20,475	25,207
Amounts owed to group undertakings and undertakings in which the company has a participating interest	9	5,889	3,563
Taxation and social security		24,823	26,782
Accruals and deferred income		-	1,961
Other creditors		-	470
		61,614	68,662

Amounts due between participating interests are connected through common ownership and the amounts remain payable on demand and are not interest bearing.

The Duck (Campsea Ash) Limited

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

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	8	1,240	9,996

8	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Bank borrowings	1,240	9,996

Current loans and borrowings

	2025 £	2024 £
Bank borrowings	10,427	10,679

9	Related party transactions

Transactions with the director

2025	At 1 April 2024 £	Advances to director £	Repayments by director £	At 31 March 2025 £
Mr V Blackmore
	(6,000)	6,000	(4,349)	(4,349)

2024	At 1 April 2023 £	Advances to director £	Repayments by director £	At 31 March 2024 £
Mr V Blackmore
	(1,445)	(6,000)	1,445	(6,000)