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Company Registration No. 11841921 (England and Wales)
Sweetest Delights Ltd Unaudited accounts for the year ended 28 February 2023
Sweetest Delights Ltd Unaudited accounts Contents
Page
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Sweetest Delights Ltd Statement of financial position as at 28 February 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
24,000 
25,500 
Tangible assets
5,500 
11,000 
29,500 
36,500 
Current assets
Cash at bank and in hand
82 
3,113 
Creditors: amounts falling due within one year
(88,924)
(91,531)
Net current liabilities
(88,842)
(88,418)
Total assets less current liabilities
(59,342)
(51,918)
Creditors: amounts falling due after more than one year
(25,829)
(26,549)
Net liabilities
(85,171)
(78,467)
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
(85,173)
(78,469)
Shareholders' funds
(85,171)
(78,467)
For the year ending 28 February 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 her 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 28 November 2023 and were signed on its behalf by
Cerasela Culda Director Company Registration No. 11841921
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Sweetest Delights Ltd Notes to the Accounts for the year ended 28 February 2023
1
Statutory information
Sweetest Delights Ltd is a private company, limited by shares, registered in England and Wales, registration number 11841921. The registered office is 256 HIGH ROAD, HIGH ROAD, HARROW, HA3 7BB, 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.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
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% Straight Line
Fixtures & fittings
20% Straight Line
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 March 2022
30,000 
At 28 February 2023
30,000 
Amortisation
At 1 March 2022
4,500 
Charge for the year
1,500 
At 28 February 2023
6,000 
Net book value
At 28 February 2023
24,000 
At 28 February 2022
25,500 
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Sweetest Delights Ltd Notes to the Accounts for the year ended 28 February 2023
5
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 March 2022
15,000 
12,500 
27,500 
At 28 February 2023
15,000 
12,500 
27,500 
Depreciation
At 1 March 2022
9,000 
7,500 
16,500 
Charge for the year
3,000 
2,500 
5,500 
At 28 February 2023
12,000 
10,000 
22,000 
Net book value
At 28 February 2023
3,000 
2,500 
5,500 
At 28 February 2022
6,000 
5,000 
11,000 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Trade creditors
112 
72 
Taxes and social security
322 
91,459 
Other creditors
88,490 
- 
88,924 
91,531 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
25,829 
26,549 
8
Average number of employees
During the year the average number of employees was 0 (2022: 1).
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