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REGISTERED NUMBER: 08608061 (England and Wales)















Unaudited Financial Statements for the Year Ended 31st July 2018

for

DELI BOYS LIMITED

DELI BOYS LIMITED (REGISTERED NUMBER: 08608061)






Contents of the Financial Statements
for the Year Ended 31st July 2018




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


DELI BOYS LIMITED

Company Information
for the Year Ended 31st July 2018







DIRECTORS: Mr M J Farrimond
Miss E Farrimond





REGISTERED OFFICE: 21a Tatton Street
Knutsford
Cheshire
WA16 6AE





REGISTERED NUMBER: 08608061 (England and Wales)





ACCOUNTANTS: Abrams Ashton
Chartered Certified Accountants
41 St Thomas's Road
Chorley
Lancashire
PR7 1JE

DELI BOYS LIMITED (REGISTERED NUMBER: 08608061)

Balance Sheet
31st July 2018

31.7.18 31.7.17
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 10,632 13,290

CURRENT ASSETS
Stocks 4,650 5,000
Debtors 5 5,468 7,197
Cash at bank and in hand 1,382 3,233
11,500 15,430
CREDITORS
Amounts falling due within one year 6 3,183 4,106
NET CURRENT ASSETS 8,317 11,324
TOTAL ASSETS LESS CURRENT
LIABILITIES

18,949

24,614

CREDITORS
Amounts falling due after more than one
year

7

(26,548

)

(26,488

)

PROVISIONS FOR LIABILITIES - (127 )
NET LIABILITIES (7,599 ) (2,001 )

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings (7,699 ) (2,101 )
SHAREHOLDERS' FUNDS (7,599 ) (2,001 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st July 2018.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st July 2018 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies
Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end
of each financial year and of its profit or loss for each financial year in accordance with the requirements of
Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to
financial statements, so far as applicable to the company.

DELI BOYS LIMITED (REGISTERED NUMBER: 08608061)

Balance Sheet - continued
31st July 2018


The financial statements have been prepared and delivered in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors on 13th November 2018 and were signed on its
behalf by:




Mr M J Farrimond - Director



Miss E Farrimond - Director


DELI BOYS LIMITED (REGISTERED NUMBER: 08608061)

Notes to the Financial Statements
for the Year Ended 31st July 2018

1. STATUTORY INFORMATION

Deli Boys Limited is a private company, limited by shares , registered in England and Wales. The company's
registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts
received for goods supplied and services rendered, stated net of discounts and of Value Added Tax.
Income is recognised when goods have been delivered to customers such that risks and rewards of ownership
have transferred to them.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 20% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow
moving items.

Financial instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12
'Other Financial Instruments' of FRS 102 to all its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the
contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there
is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or
to realise the asset and settle the liability simultaneously.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

DELI BOYS LIMITED (REGISTERED NUMBER: 08608061)

Notes to the Financial Statements - continued
for the Year Ended 31st July 2018

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the
lease.

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.

Going concern
The directors consider the company to be a going concern and have confirmed their continued support.

Cash and cash equivalents
Cash and cash equivalents includes cash in hand, deposits held with banks, and bank overdrafts. Bank
overdrafts, when applicable, are shown within borrowings in current liabilities.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2017 - 5 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
£   
COST
At 1st August 2017
and 31st July 2018 29,594
DEPRECIATION
At 1st August 2017 16,304
Charge for year 2,658
At 31st July 2018 18,962
NET BOOK VALUE
At 31st July 2018 10,632
At 31st July 2017 13,290

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.18 31.7.17
£    £   
Other debtors 2,540 2,177
Directors' current accounts 2,765 4,875
VAT 163 -
Prepayments - 145
5,468 7,197

DELI BOYS LIMITED (REGISTERED NUMBER: 08608061)

Notes to the Financial Statements - continued
for the Year Ended 31st July 2018

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.18 31.7.17
£    £   
Trade creditors 1,165 720
Social security and other taxes 184 449
VAT - 261
Other creditors - 667
Accruals and deferred income 1,834 2,009
3,183 4,106

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.7.18 31.7.17
£    £   
Other creditors 26,548 26,488

8. CALLED UP SHARE CAPITAL


Allotted, issued and fully paid:
Number: Class: Nominal 31.7.18 31.7.17
value: £    £   
100 Ordinary £1 100 100

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31st July 2018 and
31st July 2017:

31.7.18 31.7.17
£    £   
Mr M J Farrimond
Balance outstanding at start of year 2,634 2,985
Amounts repaid (1,244 ) (351 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 1,390 2,634

Miss E Farrimond
Balance outstanding at start of year 2,241 188
Amounts advanced - 2,053
Amounts repaid (867 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 1,374 2,241

10. RELATED PARTY DISCLOSURES

At the 31 July 2018 the company owed £26,548 to Mrs J Farrimond, the parent of the director Mr M J
Farrimond (2017: £26,488). No interest has been charged to the company in respect of this loan and there is no
formal repayment date for this loan, £26,548 (2017: £26,488) of the loan is classified in creditors due after more
than one year.