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Company Registration No. 12045466 (England and Wales)
SummerDelight Co Ltd Unaudited accounts for the year ended 30 June 2023
SummerDelight Co Ltd Unaudited accounts Contents
Page
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SummerDelight Co Ltd Company Information for the year ended 30 June 2023
Directors
Man Ching Low Man Ching Low
Company Number
12045466 (England and Wales)
Registered Office
1A PARKWAY CAMDEN TOWN LONDON NW1 7PG ENGLAND
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SummerDelight Co Ltd Statement of financial position as at 30 June 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
10,000 
15,000 
Tangible assets
57,427 
71,784 
67,427 
86,784 
Current assets
Inventories
6,040 
7,890 
Debtors
11,445 
17,559 
Cash at bank and in hand
62,055 
44,451 
79,540 
69,900 
Creditors: amounts falling due within one year
(217,255)
(209,723)
Net current liabilities
(137,715)
(139,823)
Net liabilities
(70,288)
(53,039)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(70,388)
(53,139)
Shareholders' funds
(70,288)
(53,039)
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 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 10 March 2024 and were signed on its behalf by
Man Ching Low Director Company Registration No. 12045466
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SummerDelight Co Ltd Notes to the Accounts for the year ended 30 June 2023
1
Statutory information
SummerDelight Co Ltd is a private company, limited by shares, registered in England and Wales, registration number 12045466. The registered office is 1A PARKWAY, CAMDEN TOWN, LONDON, NW1 7PG, 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.
Presentation currency
The accounts are presented in £ sterling.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
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:
4
Intangible fixed assets
Other 
£ 
Cost
At 1 July 2022
25,000 
At 30 June 2023
25,000 
Amortisation
At 1 July 2022
10,000 
Charge for the year
5,000 
At 30 June 2023
15,000 
Net book value
At 30 June 2023
10,000 
At 30 June 2022
15,000 
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SummerDelight Co Ltd Notes to the Accounts for the year ended 30 June 2023
5
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 July 2022
14,263 
96,312 
1,192 
111,767 
At 30 June 2023
14,263 
96,312 
1,192 
111,767 
Depreciation
At 1 July 2022
4,882 
34,672 
429 
39,983 
Charge for the year
1,876 
12,328 
153 
14,357 
At 30 June 2023
6,758 
47,000 
582 
54,340 
Net book value
At 30 June 2023
7,505 
49,312 
610 
57,427 
At 30 June 2022
9,381 
61,640 
763 
71,784 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
VAT
3,610 
15,782 
Trade debtors
7,209 
1,151 
Accrued income and prepayments
626 
626 
11,445 
17,559 
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Trade creditors
8,980 
2,184 
Other creditors
8,275 
7,539 
Loans from directors
200,000 
200,000 
217,255 
209,723 
8
Average number of employees
During the year the average number of employees was 11 (2022: 11).
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