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Company Registration No. 13470791 (England and Wales)
PRECIOUS DELIGHTS LTD Unaudited accounts for the year ended 30 June 2023
PRECIOUS DELIGHTS LTD Unaudited accounts Contents
Page
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PRECIOUS DELIGHTS LTD Company Information for the year ended 30 June 2023
Director
MOJISOLA HAJARAT OWOYEMI
Company Number
13470791 (England and Wales)
Registered Office
23 DELANEY WAY SALFORD LANCASHIRE M7 1BL UNITED KINGDOM
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PRECIOUS DELIGHTS LTD Statement of financial position as at 30 June 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
960 
- 
Current assets
Inventories
12,500 
- 
Cash at bank and in hand
5,442 
1 
17,942 
1 
Creditors: amounts falling due within one year
(19,447)
- 
Net current (liabilities)/assets
(1,505)
1 
Net (liabilities)/assets
(545)
1 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
(546)
- 
Shareholders' funds
(545)
1 
For the year ending 30 June 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 March 2024 and were signed on its behalf by
MOJISOLA HAJARAT OWOYEMI Director Company Registration No. 13470791
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PRECIOUS DELIGHTS LTD Notes to the Accounts for the year ended 30 June 2023
1
Statutory information
PRECIOUS DELIGHTS LTD is a private company, limited by shares, registered in England and Wales, registration number 13470791. The registered office is 23 DELANEY WAY, SALFORD, LANCASHIRE, M7 1BL, UNITED KINGDOM.
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
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:
Computer equipment
2
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.
Presentation currency
The accounts are presented in £ sterling.
4
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 1 July 2022
- 
Additions
1,200 
At 30 June 2023
1,200 
Depreciation
Charge for the year
240 
At 30 June 2023
240 
Net book value
At 30 June 2023
960 
5
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Loans from directors
18,947 
- 
Accruals
500 
- 
19,447 
- 
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PRECIOUS DELIGHTS LTD Notes to the Accounts for the year ended 30 June 2023
6
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1 
1 
7
Average number of employees
During the year the average number of employees was 1 (2022: 0).
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