2022-04-012023-03-312023-03-31false05682943CHOCOLATE DELIGHT LIMITED2023-11-2255100iso4217:GBPxbrli:pure056829432022-04-01056829432023-03-31056829432022-04-012023-03-31056829432021-04-01056829432022-03-31056829432021-04-012022-03-3105682943bus:SmallEntities2022-04-012023-03-3105682943bus:AuditExempt-NoAccountantsReport2022-04-012023-03-3105682943bus:AbridgedAccounts2022-04-012023-03-3105682943bus:PrivateLimitedCompanyLtd2022-04-012023-03-3105682943core:WithinOneYear2023-03-3105682943core:AfterOneYear2023-03-3105682943core:WithinOneYear2022-03-3105682943core:AfterOneYear2022-03-3105682943core:ShareCapital2023-03-3105682943core:SharePremium2023-03-3105682943core:RevaluationReserve2023-03-3105682943core:OtherReservesSubtotal2023-03-3105682943core:RetainedEarningsAccumulatedLosses2023-03-3105682943core:ShareCapital2022-03-3105682943core:SharePremium2022-03-3105682943core:RevaluationReserve2022-03-3105682943core:OtherReservesSubtotal2022-03-3105682943core:RetainedEarningsAccumulatedLosses2022-03-3105682943core:LandBuildings2023-03-3105682943core:PlantMachinery2023-03-3105682943core:Vehicles2023-03-3105682943core:FurnitureFittings2023-03-3105682943core:OfficeEquipment2023-03-3105682943core:NetGoodwill2023-03-3105682943core:IntangibleAssetsOtherThanGoodwill2023-03-3105682943core:ListedExchangeTraded2023-03-3105682943core:UnlistedNon-exchangeTraded2023-03-3105682943core:LandBuildings2022-03-3105682943core:PlantMachinery2022-03-3105682943core:Vehicles2022-03-3105682943core:FurnitureFittings2022-03-3105682943core:OfficeEquipment2022-03-3105682943core:NetGoodwill2022-03-3105682943core:IntangibleAssetsOtherThanGoodwill2022-03-3105682943core:ListedExchangeTraded2022-03-3105682943core:UnlistedNon-exchangeTraded2022-03-3105682943core:LandBuildings2022-04-012023-03-3105682943core:PlantMachinery2022-04-012023-03-3105682943core:Vehicles2022-04-012023-03-3105682943core:FurnitureFittings2022-04-012023-03-3105682943core:OfficeEquipment2022-04-012023-03-3105682943core:NetGoodwill2022-04-012023-03-3105682943core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3105682943core:ListedExchangeTraded2022-04-012023-03-3105682943core:UnlistedNon-exchangeTraded2022-04-012023-03-3105682943core:MoreThanFiveYears2022-04-012023-03-3105682943core:Non-currentFinancialInstruments2023-03-3105682943core:Non-currentFinancialInstruments2022-03-3105682943dpl:CostSales2022-04-012023-03-3105682943dpl:DistributionCosts2022-04-012023-03-3105682943core:LandBuildings2022-04-012023-03-3105682943core:PlantMachinery2022-04-012023-03-3105682943core:Vehicles2022-04-012023-03-3105682943core:FurnitureFittings2022-04-012023-03-3105682943core:OfficeEquipment2022-04-012023-03-3105682943dpl:AdministrativeExpenses2022-04-012023-03-3105682943core:NetGoodwill2022-04-012023-03-3105682943core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3105682943dpl:GroupUndertakings2022-04-012023-03-3105682943dpl:ParticipatingInterests2022-04-012023-03-3105682943dpl:GroupUndertakingscore:ListedExchangeTraded2022-04-012023-03-3105682943core:ListedExchangeTraded2022-04-012023-03-3105682943dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-04-012023-03-3105682943core:UnlistedNon-exchangeTraded2022-04-012023-03-3105682943dpl:CostSales2021-04-012022-03-3105682943dpl:DistributionCosts2021-04-012022-03-3105682943core:LandBuildings2021-04-012022-03-3105682943core:PlantMachinery2021-04-012022-03-3105682943core:Vehicles2021-04-012022-03-3105682943core:FurnitureFittings2021-04-012022-03-3105682943core:OfficeEquipment2021-04-012022-03-3105682943dpl:AdministrativeExpenses2021-04-012022-03-3105682943core:NetGoodwill2021-04-012022-03-3105682943core:IntangibleAssetsOtherThanGoodwill2021-04-012022-03-3105682943dpl:GroupUndertakings2021-04-012022-03-3105682943dpl:ParticipatingInterests2021-04-012022-03-3105682943dpl:GroupUndertakingscore:ListedExchangeTraded2021-04-012022-03-3105682943core:ListedExchangeTraded2021-04-012022-03-3105682943dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-04-012022-03-3105682943core:UnlistedNon-exchangeTraded2021-04-012022-03-3105682943core:NetGoodwill2023-03-3105682943core:IntangibleAssetsOtherThanGoodwill2023-03-3105682943core:LandBuildings2023-03-3105682943core:PlantMachinery2023-03-3105682943core:Vehicles2023-03-3105682943core:FurnitureFittings2023-03-3105682943core:OfficeEquipment2023-03-3105682943core:AfterOneYear2023-03-3105682943core:WithinOneYear2023-03-3105682943core:ListedExchangeTraded2023-03-3105682943core:UnlistedNon-exchangeTraded2023-03-3105682943core:ShareCapital2023-03-3105682943core:SharePremium2023-03-3105682943core:RevaluationReserve2023-03-3105682943core:OtherReservesSubtotal2023-03-3105682943core:RetainedEarningsAccumulatedLosses2023-03-3105682943core:NetGoodwill2022-03-3105682943core:IntangibleAssetsOtherThanGoodwill2022-03-3105682943core:LandBuildings2022-03-3105682943core:PlantMachinery2022-03-3105682943core:Vehicles2022-03-3105682943core:FurnitureFittings2022-03-3105682943core:OfficeEquipment2022-03-3105682943core:AfterOneYear2022-03-3105682943core:WithinOneYear2022-03-3105682943core:ListedExchangeTraded2022-03-3105682943core:UnlistedNon-exchangeTraded2022-03-3105682943core:ShareCapital2022-03-3105682943core:SharePremium2022-03-3105682943core:RevaluationReserve2022-03-3105682943core:OtherReservesSubtotal2022-03-3105682943core:RetainedEarningsAccumulatedLosses2022-03-3105682943core:NetGoodwill2021-04-0105682943core:IntangibleAssetsOtherThanGoodwill2021-04-0105682943core:LandBuildings2021-04-0105682943core:PlantMachinery2021-04-0105682943core:Vehicles2021-04-0105682943core:FurnitureFittings2021-04-0105682943core:OfficeEquipment2021-04-0105682943core:AfterOneYear2021-04-0105682943core:WithinOneYear2021-04-0105682943core:ListedExchangeTraded2021-04-0105682943core:UnlistedNon-exchangeTraded2021-04-0105682943core:ShareCapital2021-04-0105682943core:SharePremium2021-04-0105682943core:RevaluationReserve2021-04-0105682943core:OtherReservesSubtotal2021-04-0105682943core:RetainedEarningsAccumulatedLosses2021-04-0105682943core:AfterOneYear2022-04-012023-03-3105682943core:WithinOneYear2022-04-012023-03-3105682943core:Non-currentFinancialInstrumentscore:CostValuation2022-04-012023-03-3105682943core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-04-012023-03-3105682943core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-04-012023-03-3105682943core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-04-012023-03-3105682943core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-04-012023-03-3105682943core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-04-012023-03-3105682943core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-04-012023-03-3105682943core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-04-012023-03-3105682943core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-04-012023-03-3105682943core:Non-currentFinancialInstrumentscore:CostValuation2023-03-3105682943core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-03-3105682943core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-03-3105682943core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-03-3105682943core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-03-3105682943core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-03-3105682943core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-03-3105682943core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-03-3105682943core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-03-3105682943core:Non-currentFinancialInstrumentscore:CostValuation2022-03-3105682943core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-03-3105682943core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-03-3105682943core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-03-3105682943core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-03-3105682943core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-03-3105682943core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-03-3105682943core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-03-3105682943core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-03-3105682943bus:Director12022-04-012023-03-3105682943bus:Director22022-04-012023-03-31

CHOCOLATE DELIGHT LIMITED

Registered Number
05682943
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2023

CHOCOLATE DELIGHT LIMITED
Company Information
for the year from 1 April 2022 to 31 March 2023

Directors

WILTON, Gerald William
WILTON, Fiona

Company Secretary

WILTON, Gerald William

Registered Address

Chocolate Hotel
5 Durley Road
Bournemouth
BH2 5JQ

Registered Number

05682943 (England and Wales)
CHOCOLATE DELIGHT LIMITED
Balance Sheet as at
31 March 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets6811,222824,854
811,222824,854
Current assets
Stocks5,5005,500
Debtors421,105422,811
Cash at bank and on hand66,29723,842
492,902452,153
Creditors amounts falling due within one year(239,093)(242,105)
Net current assets (liabilities)253,809210,048
Total assets less current liabilities1,065,0311,034,902
Creditors amounts falling due after one year(480,638)(472,544)
Provisions for liabilities(81,332)(11,000)
Net assets503,061551,358
Capital and reserves
Called up share capital22
Revaluation reserve315,361315,361
Profit and loss account187,698235,995
Shareholders' funds503,061551,358
The financial statements were approved and authorised for issue by the Board of Directors on 22 November 2023, and are signed on its behalf by:
WILTON, Gerald William
Director
Registered Company No. 05682943
CHOCOLATE DELIGHT LIMITED
Notes to the Financial Statements
for the year ended 31 March 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Accounting policies
Turnover policy
Turnover comprises of the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Land and buildings-50
Plant and machinery25-
Fixtures and fittings25-
Vehicles25-
Office Equipment25-
Intangible assets policy
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.
Stocks policy
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Deferred tax policy
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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. Current and deferred tax assets and liabilities are not discounted.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
4.Employee information

20232022
Average number of employees during the year66
5.Intangible assets

Total

£
Cost or valuation
At 01 April 2236,250
At 31 March 2336,250
Amortisation and impairment
At 01 April 2236,250
At 31 March 2336,250
Net book value
At 31 March 23-
At 31 March 22-
6.Property, plant and equipment

Total

£
Cost or valuation
At 01 April 221,267,737
Additions1,496
At 31 March 231,269,233
Depreciation and impairment
At 01 April 22442,883
Charge for year15,128
At 31 March 23458,011
Net book value
At 31 March 23811,222
At 31 March 22824,854