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
Sweetest Delights Ltd
Statement of financial position
as at 28 February 2023
Intangible assets
24,000
25,500
Tangible assets
5,500
11,000
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)
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
Sweetest Delights Ltd
Notes to the Accounts
for the year ended 28 February 2023
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.
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.
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 (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill
At 28 February 2023
30,000
At 28 February 2023
24,000
At 28 February 2022
25,500
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
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
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
Taxes and social security
322
91,459
7
Creditors: amounts falling due after more than one year
2023
2022
8
Average number of employees
During the year the average number of employees was 0 (2022: 1).