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
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
SummerDelight Co Ltd
Statement of financial position
as at 30 June 2023
Intangible assets
10,000
15,000
Tangible assets
57,427
71,784
Cash at bank and in hand
62,055
44,451
Creditors: amounts falling due within one year
(217,255)
(209,723)
Net current liabilities
(137,715)
(139,823)
Net liabilities
(70,288)
(53,039)
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
SummerDelight Co Ltd
Notes to the Accounts
for the year ended 30 June 2023
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.
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.
The accounts are presented in £ sterling.
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
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
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
At 30 June 2023
7,505
49,312
610
57,427
At 30 June 2022
9,381
61,640
763
71,784
Amounts falling due within one year
Accrued income and prepayments
626
626
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
8
Average number of employees
During the year the average number of employees was 11 (2022: 11).