REGISTERED NUMBER:
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Dugdale Nutrition International Limited |
|
Financial Statements |
|
for the Year Ended 30 April 2022 |
|
|
|
|
|
REGISTERED NUMBER:
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Dugdale Nutrition International Limited |
|
Financial Statements |
|
for the Year Ended 30 April 2022 |
|
|
|
|
|
Dugdale Nutrition International Limited (Registered number: 09044179) |
|
|
|
|
|
|
Contents of the Financial Statements |
for the year ended 30 April 2022 |
|
|
|
|
Page |
|
Company Information | 1 |
|
Balance Sheet | 2 |
|
Notes to the Financial Statements | 3 |
|
Dugdale Nutrition International Limited |
|
Company Information |
for the year ended 30 April 2022 |
|
|
|
|
|
|
|
DIRECTORS: |
|
|
|
|
|
|
|
REGISTERED OFFICE: |
|
|
|
|
|
|
|
|
|
REGISTERED NUMBER: |
|
|
|
|
|
|
AUDITORS: |
|
Chartered Accountants and |
Statutory Auditor |
28 Eaton Avenue |
Matrix Office Park |
Buckshaw Village |
Chorley |
Lancashire |
PR7 7NA |
Dugdale Nutrition International Limited (Registered number: 09044179) |
|
Balance Sheet |
30 April 2022 |
|
2022 | 2021 |
Notes | £ | £ |
CURRENT ASSETS |
Debtors | 4 |
|
|
Cash at bank |
|
|
|
|
CREDITORS |
Amounts falling due within one year | 5 |
|
|
NET CURRENT ASSETS |
|
|
TOTAL ASSETS LESS CURRENT
LIABILITIES |
|
|
|
CAPITAL AND RESERVES |
Called up share capital | 6 |
|
|
Retained earnings |
|
|
SHAREHOLDERS' FUNDS |
|
|
|
|
|
In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered. |
|
The financial statements were approved by the Board of Directors and authorised for issue on
|
|
|
|
|
|
|
|
Dugdale Nutrition International Limited (Registered number: 09044179) |
|
Notes to the Financial Statements |
for the year ended 30 April 2022 |
|
1. | STATUTORY INFORMATION |
|
Dugdale Nutrition International Limited is a
|
|
The presentation currency of the financial statements is the Pound Sterling (£). |
|
|
The amounts in the financial statements have been rounded to the nearest £1. |
|
2. | ACCOUNTING POLICIES |
|
Basis of preparing the financial statements |
|
|
Turnover |
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. |
|
Financial instruments |
Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument. Basic financial assets, which include debtors, prepayments and bank balances, are initially measured at transaction price and are subsequently carried at cost unless the arrangement indicates otherwise and then the asset is measured at the present value of the future receipts discounted at a market rate of interest. Basic financial liabilities, which include creditors, accruals, bank loans and group borrowings, are initially recognised at transaction price and are subsequently carried at cost unless the arrangement indicates otherwise and then the liability is measured at the present value of the future obligations discounted at a market rate of interest. |
|
Taxation |
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. |
|
Current or deferred taxation assets and liabilities are not discounted. |
|
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date. |
|
Deferred tax |
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. |
|
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference. |
|
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. |
|
Pension costs and other post-retirement benefits |
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate. |
Dugdale Nutrition International Limited (Registered number: 09044179) |
|
Notes to the Financial Statements - continued |
for the year ended 30 April 2022 |
|
3. | EMPLOYEES AND DIRECTORS |
|
The average number of employees during the year was NIL (2021 -
|
|
4. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
2022 | 2021 |
£ | £ |
Trade debtors |
|
|
Other debtors and prepayments |
|
|
Vat account | 21,462 | 36,940 |
|
|
|
5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
2022 | 2021 |
£ | £ |
Trade creditors |
|
|
Amounts owed to group undertakings |
|
|
Corporation tax |
|
|
Other creditors |
|
|
|
|
|
6. | CALLED UP SHARE CAPITAL |
|
Allotted, issued and fully paid: |
Number: | Class: | Nominal | 2022 | 2021 |
value: | £ | £ |
|
A Ordinary | £1 | 60 | 60 |
|
C Ordinary | £1 | 60 | 60 |
120 | 120 |
|
7. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006 |
|
The Report of the Auditors was unqualified. |
|
|
for and on behalf of
|
|
8. | RELATED PARTY DISCLOSURES |
|
During the prior year B. Dugdale & Son Limited acquired the whole of the issued share capital of the company having previously owned half of the issued share capital and shortly after certain parts of the trade and assets were transferred to other undertakings in the group controlled by B. Dugdale & Son Limited. |
|
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland", not to disclose related party transactions with wholly owned subsidiaries within the group. |
|
In the opinion of the directors the company is controlled by the ultimate parent undertaking. |
|
9. | ULTIMATE CONTROLLING PARTY |
|
In the opinion of the directors the ultimate controlling party is B.Dugdale & Son Limited. |