Registered number
11838026
DELICACY BAR LTD
Filleted Accounts
31 March 2023
DELICACY BAR LTD
Registered number: 11838026
Balance Sheet
as at 31 March 2023
Notes 2023 2022
£ £
Fixed assets
Tangible assets 3 2,019 982
Current assets
Stocks 900 600
Debtors 4 - 322
Cash at bank and in hand 20,600 43,010
21,500 43,932
Creditors: amounts falling due within one year 5 (7,136) (27,801)
Net current assets 14,364 16,131
Net assets 16,383 17,113
Capital and reserves
Called up share capital 100 100
Profit and loss account 16,283 17,013
Shareholder's funds 16,383 17,113
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
H LIN
Director
Approved by the board on 15 November 2023
DELICACY BAR LTD
Notes to the Accounts
for the year ended 31 March 2023
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Freehold buildings over 50 years
Leasehold land and buildings over the lease term
Plant and machinery over 5 years
Fixtures, fittings, tools and equipment over 5 years
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
2 Employees 2023 2022
Number Number
Average number of persons employed by the company 2 3
3 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 April 2022 1,524
Additions 1,542
At 31 March 2023 3,066
Depreciation
At 1 April 2022 542
Charge for the year 505
At 31 March 2023 1,047
Net book value
At 31 March 2023 2,019
At 31 March 2022 982
4 Debtors 2023 2022
£ £
Trade debtors - 322
5 Creditors: amounts falling due within one year 2023 2022
£ £
Taxation and social security costs 524 2,116
Director's loan account 1,955 21,684
Other creditors 4,657 4,001
7,136 27,801
6 Other information
DELICACY BAR LTD is a private company limited by shares and incorporated in England. Its registered office is:
597 Gorton Road
Stockport
SK5 6NX
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