The Dorset Flapjack Company Ltd. 06781212 false 2025-05-01 2026-04-30 2026-04-30 The principal activity of the company is sale and distribution of bakery products Digita Accounts Production Advanced 6.30.9574.0 true 06781212 2025-05-01 2026-04-30 06781212 2026-04-30 06781212 bus:OrdinaryShareClass1 2026-04-30 06781212 core:CurrentFinancialInstruments 2026-04-30 06781212 core:CurrentFinancialInstruments core:WithinOneYear 2026-04-30 06781212 core:Goodwill 2026-04-30 06781212 core:FurnitureFittingsToolsEquipment 2026-04-30 06781212 bus:SmallEntities 2025-05-01 2026-04-30 06781212 bus:AuditExemptWithAccountantsReport 2025-05-01 2026-04-30 06781212 bus:FilletedAccounts 2025-05-01 2026-04-30 06781212 bus:SmallCompaniesRegimeForAccounts 2025-05-01 2026-04-30 06781212 bus:RegisteredOffice 2025-05-01 2026-04-30 06781212 bus:CompanySecretary1 2025-05-01 2026-04-30 06781212 bus:Director3 2025-05-01 2026-04-30 06781212 bus:OrdinaryShareClass1 2025-05-01 2026-04-30 06781212 bus:PrivateLimitedCompanyLtd 2025-05-01 2026-04-30 06781212 bus:Agent1 2025-05-01 2026-04-30 06781212 core:Goodwill 2025-05-01 2026-04-30 06781212 core:FurnitureFittingsToolsEquipment 2025-05-01 2026-04-30 06781212 core:PlantMachinery 2025-05-01 2026-04-30 06781212 countries:EnglandWales 2025-05-01 2026-04-30 06781212 core:Goodwill 2025-04-30 06781212 core:FurnitureFittingsToolsEquipment 2025-04-30 06781212 2024-05-01 2025-04-30 06781212 bus:OrdinaryShareClass1 2025-04-30 06781212 core:CurrentFinancialInstruments core:WithinOneYear 2025-04-30 06781212 core:CurrentFinancialInstruments core:WithinOneYear core:PreviouslyStatedAmount 2025-04-30 06781212 core:CurrentFinancialInstruments core:PreviouslyStatedAmount 2025-04-30 06781212 core:Goodwill 2025-04-30 06781212 core:FurnitureFittingsToolsEquipment 2025-04-30 06781212 core:PreviouslyStatedAmount 2025-04-30 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 06781212

The Dorset Flapjack Company Ltd.
Annual Report and Unaudited Financial Statements
Year Ended 30 April 2026

Chartered Accountants

The Dorset Flapjack Company Ltd.

Contents

Company Information | 1
Accountants' Report | 2
Balance Sheet | 3
Notes to the Unaudited Financial Statements | 4 to 7

The Dorset Flapjack Company Ltd.

Company Information

Director | Mr B D Williams

Company secretary | Mr J L Williams

Registered office | The Cross Wool Wareham Dorset BH20 6DA

Accountants | Edwards and Keeping Limited Chartered Accountants Unity Chambers 34 High East Street Dorchester Dorset DT1 1HA

Chartered Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
The Dorset Flapjack Company Ltd.for the Year Ended 30 April 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of The Dorset Flapjack Company Ltd. for the year ended 30 April 2026 as set out on pages 3 to 7 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of The Dorset Flapjack Company Ltd., as a body, in accordance with the terms of our engagement letter dated 20 January 2025. Our work has been undertaken solely to prepare for your approval the accounts of The Dorset Flapjack Company Ltd. and state those matters that we have agreed to state to the Board of Directors of The Dorset Flapjack Company Ltd., as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than The Dorset Flapjack Company Ltd. and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that The Dorset Flapjack Company Ltd. has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of The Dorset Flapjack Company Ltd. You consider that The Dorset Flapjack Company Ltd. is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of The Dorset Flapjack Company Ltd.. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

Edwards and Keeping Limited
Chartered Accountants
Unity Chambers
34 High East Street
Dorchester
Dorset
DT1 1HA

23 July 2026

The Dorset Flapjack Company Ltd.

(Registration number: 06781212)
Balance Sheet
as at 30 April 2026

| Note | 2026 £ | 2025 £
Fixed assets |  |  |
Intangible assets | 4 | - | -
Tangible assets | 5 | - | 2,195
|  | - | 2,195
Current assets |  |  |
Debtors | 6 | 6,242 | 30,235
Cash at bank and in hand |  | 35,771 | 28,662
|  | 42,013 | 58,897
Creditors: Amounts falling due within one year | 7 | (17,049) | (19,794)
Net current assets |  | 24,964 | 39,103
Net assets |  | 24,964 | 41,298
Capital and reserves |  |  |
Called up share capital | 8 | 3,000 | 3,000
Profit and loss account |  | 21,964 | 38,298
Shareholders' funds |  | 24,964 | 41,298

For the financial year ending 30 April 2026 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 23 July 2026

Mr B D Williams
Director

The Dorset Flapjack Company Ltd.

Notes to the Unaudited Financial Statements
for the Year Ended 30 April 2026

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:
The Cross
Wool
Wareham
Dorset
BH20 6DA

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).
On 30 April 2026 the Director decided that the Company would cease trading and be wound up as soon as practicable after the year end.

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.

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.

The Dorset Flapjack Company Ltd.

Notes to the Unaudited Financial Statements
for the Year Ended 30 April 2026

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will
be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively
enacted by the reporting date and that are expected to apply to the reversal of the timing difference,
except for revalued land and investment property where the tax rate that applies to the sale of the
asset is used.

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
Plant and machinery | 15% 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

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.

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.

The Dorset Flapjack Company Ltd.

Notes to the Unaudited Financial Statements
for the Year Ended 30 April 2026

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 directors) during the year was 1 (2025 - 1).

4 | Intangible assets

| Goodwill £
Cost
At 1 May 2025 | 36,000
Disposals | (36,000)
At 30 April 2026 | -
Amortisation
At 1 May 2025 | 36,000
Amortisation eliminated on disposals | (36,000)
At 30 April 2026 | -
Carrying amount
At 30 April 2026 | -
At 30 April 2025 | -

5 | Tangible assets

| Plant and machinery £
Cost
At 1 May 2025 | 13,847
Disposals | (13,847)
At 30 April 2026 | -
Depreciation
At 1 May 2025 | 11,652
Eliminated on disposal | (11,652)
At 30 April 2026 | -
Carrying amount
At 30 April 2026 | -
At 30 April 2025 | 2,195

The Dorset Flapjack Company Ltd.

Notes to the Unaudited Financial Statements
for the Year Ended 30 April 2026

6 | Debtors

Current | 2026 £ | 2025 £
Trade debtors | - | 10,106
Prepayments | 36 | -
Other debtors | 6,206 | 20,129
| 6,242 | 30,235

7 | Creditors

Creditors: amounts falling due within one year

| 2026 £ | 2025 £
Due within one year |  |
Trade creditors | 128 | 3,727
Accruals and deferred income | 3,876 | 3,022
Other creditors | 13,045 | 13,045
| 17,049 | 19,794

8 | Share capital

Allotted, called up and fully paid shares

| 2026 | 2025
| No. | £ | No. | £
Ordinary shares of £1 each | 3,000 | 3,000 | 3,000 | 3,000