Company Registration No. 14162727 (England and Wales)
Delight Kitchen Bar Ltd
Unaudited accounts
for the period from 9 June 2022 to 30 June 2023
Delight Kitchen Bar Ltd
Unaudited accounts
Contents
Delight Kitchen Bar Ltd
Company Information
for the period from 9 June 2022 to 30 June 2023
Company Number
14162727 (England and Wales)
Registered Office
11 St. James's Street
London
E17 7PJ
England
Accountants
Tatar Brothers & Co Accountants
40 Willoughby Road
Hornsey
London
N8 0JG
Delight Kitchen Bar Ltd
Statement of financial position
as at 30 June 2023
Cash at bank and in hand
848
Creditors: amounts falling due within one year
(66,119)
Net current liabilities
(56,077)
Profit and loss account
(35,846)
Shareholders' funds
(35,845)
For the period ending 30 June 2023 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 18 April 2024 and were signed on its behalf by
Ugur Dursun
Director
Company Registration No. 14162727
Delight Kitchen Bar Ltd
Notes to the Accounts
for the period from 9 June 2022 to 30 June 2023
Delight Kitchen Bar Ltd is a private company, limited by shares, registered in England and Wales, registration number 14162727. The registered office is 11 St. James's Street, London, E17 7PJ, 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 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:
Plant & machinery
20% reducing balance method
Fixtures & fittings
20% reducing balance method
Computer equipment
20% 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.
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
Delight Kitchen Bar Ltd
Notes to the Accounts
for the period from 9 June 2022 to 30 June 2023
4
Tangible fixed assets
Plant & machinery
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
Additions
15,390
9,080
820
25,290
At 30 June 2023
15,390
9,080
820
25,290
Charge for the period
3,078
1,816
164
5,058
At 30 June 2023
3,078
1,816
164
5,058
At 30 June 2023
12,312
7,264
656
20,232
Amounts falling due within one year
6
Creditors: amounts falling due within one year
2023
Taxes and social security
4,462
Loans from directors
61,657
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1
8
Average number of employees
During the period the average number of employees was 8.