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Company Registration No. 13520058 (England and Wales)
DESSERTS TOWN LTD Unaudited accounts for the year ended 31 July 2023
DESSERTS TOWN LTD Unaudited accounts Contents
Page
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DESSERTS TOWN LTD Company Information for the year ended 31 July 2023
Directors
Mohammed Deloar Hossain Abu Md Saifuddin Shahadat Hossain Shahed
Company Number
13520058 (England and Wales)
Registered Office
36 FIRST AVENUE LONDON E12 6AN UNITED KINGDOM
Accountants
Connect Accountants Ltd Kemp House 160 City Road London England EC1V 2NX
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DESSERTS TOWN LTD Statement of financial position as at 31 July 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
22,280 
29,706 
Current assets
Inventories
8,653 
3,360 
Debtors
3,426 
7,430 
Cash at bank and in hand
27,450 
35,545 
39,529 
46,335 
Creditors: amounts falling due within one year
(39,175)
(118,760)
Net current assets/(liabilities)
354 
(72,425)
Net assets/(liabilities)
22,634 
(42,719)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
22,534 
(42,819)
Shareholders' funds
22,634 
(42,719)
For the year ending 31 July 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 directors acknowledge their 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 of Directors and authorised for issue on 6 April 2024 and were signed on its behalf by
Abu Md Saifuddin Director Company Registration No. 13520058
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DESSERTS TOWN LTD Notes to the Accounts for the year ended 31 July 2023
1
Statutory information
DESSERTS TOWN LTD is a private company, limited by shares, registered in England and Wales, registration number 13520058. The registered office is 36 FIRST AVENUE, LONDON, E12 6AN, 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
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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
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:
Fixtures & fittings
5 years straight line
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DESSERTS TOWN LTD Notes to the Accounts for the year ended 31 July 2023
4
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 1 August 2022
37,132 
At 31 July 2023
37,132 
Depreciation
At 1 August 2022
7,426 
Charge for the year
7,426 
At 31 July 2023
14,852 
Net book value
At 31 July 2023
22,280 
At 31 July 2022
29,706 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
3,426 
7,430 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
2,016 
8,261 
Amounts owed to group undertakings and other participating interests
5,209 
8,209 
Taxes and social security
59 
1,694 
Other creditors
1,646 
- 
Loans from directors
30,245 
100,596 
39,175 
118,760 
7
Average number of employees
During the year the average number of employees was 15 (2022: 10).
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