Company Registration No. 13550798 (England and Wales)
D&Y Food and Wine Ltd
Unaudited accounts
for the year ended 31 August 2025
D&Y Food and Wine Ltd
Unaudited accounts
Contents
D&Y Food and Wine Ltd
Company Information
for the year ended 31 August 2025
Company Number
13550798 (England and Wales)
Registered Office
2 Gorleston Road
London
N15 5QR
England
Accountants
DNG Associates
214 Baker Street
Enfield
London
EN1 3JT
D&Y Food and Wine Ltd
Statement of financial position
as at 31 August 2025
Tangible assets
13,670
11,517
Cash at bank and in hand
3,459
2,845
Creditors: amounts falling due within one year
(17,599)
(23,916)
Net current assets
15,380
9,269
Called up share capital
100
100
Profit and loss account
28,950
20,686
Shareholders' funds
29,050
20,786
For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 5 May 2026 and were signed on its behalf by
Mr Ali TOGUZ
Director
Company Registration No. 13550798
D&Y Food and Wine Ltd
Notes to the Accounts
for the year ended 31 August 2025
D&Y Food and Wine Ltd is a private company, limited by shares, registered in England and Wales, registration number 13550798. The registered office is 2 Gorleston Road, London, N15 5QR, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
5 years - straight line method
Fixtures & fittings
18% - reducing balance method
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
D&Y Food and Wine Ltd
Notes to the Accounts
for the year ended 31 August 2025
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At cost
At 1 September 2024
-
5,300
16,073
21,373
Additions
149
-
5,833
5,982
At 31 August 2025
149
5,300
21,906
27,355
At 1 September 2024
-
3,180
6,676
9,856
Charge for the year
27
1,060
2,742
3,829
At 31 August 2025
27
4,240
9,418
13,685
At 31 August 2025
122
1,060
12,488
13,670
At 31 August 2024
-
2,120
9,397
11,517
5
Creditors: amounts falling due within one year
2025
2024
Trade creditors
2,964
1,195
Taxes and social security
2,714
3,035
Other creditors
10,261
17,927
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
7
Transactions with related parties
Included within other creditors is an amount of £10,261 (2024: £17,927) due to its director. There are no terms as to interest or repayment in respect of this balance.
8
Average number of employees
During the year the average number of employees was 2 (2024: 2).