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REGISTERED NUMBER: 08849742 (England and Wales)
























UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST JANUARY 2024

FOR

TASTES DIVINE LIMITED

TASTES DIVINE LIMITED (REGISTERED NUMBER: 08849742)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST JANUARY 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


TASTES DIVINE LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST JANUARY 2024







DIRECTOR: K D Manley





REGISTERED OFFICE: 17 Old Tatham
Holme on Spalding Moor
York
YO43 4BN





REGISTERED NUMBER: 08849742 (England and Wales)





ACCOUNTANTS: CGA
Chartered Certified Accountants
3 & 4 Park Court
Riccall Road
Escrick
York
North Yorkshire
YO19 6ED

TASTES DIVINE LIMITED (REGISTERED NUMBER: 08849742)

BALANCE SHEET
31ST JANUARY 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 5,363 7,152

CURRENT ASSETS
Debtors 5 112,523 146,037
Cash at bank 55,485 8,321
168,008 154,358
CREDITORS
Amounts falling due within one year 6 36,983 33,555
NET CURRENT ASSETS 131,025 120,803
TOTAL ASSETS LESS CURRENT LIABILITIES 136,388 127,955

CREDITORS
Amounts falling due after more than one year 7 (8,893 ) (16,412 )

PROVISIONS FOR LIABILITIES (939 ) (1,252 )
NET ASSETS 126,556 110,291

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 126,456 110,191
SHAREHOLDERS' FUNDS 126,556 110,291

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st January 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st January 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 5th April 2024 and were signed by:





K D Manley - Director


TASTES DIVINE LIMITED (REGISTERED NUMBER: 08849742)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST JANUARY 2024

1. STATUTORY INFORMATION

Tastes Divine Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover represents net invoiced services and courses, net of flat rate value added tax.

Revenue is recognised once the service has been completed and where it is virtually certain that payment will be received.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Computer equipment - 25% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 3 ) .

TASTES DIVINE LIMITED (REGISTERED NUMBER: 08849742)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST JANUARY 2024

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
COST
At 1st February 2023
and 31st January 2024 14,993 13,103 3,605 31,701
DEPRECIATION
At 1st February 2023 11,809 10,481 2,259 24,549
Charge for year 796 656 337 1,789
At 31st January 2024 12,605 11,137 2,596 26,338
NET BOOK VALUE
At 31st January 2024 2,388 1,966 1,009 5,363
At 31st January 2023 3,184 2,622 1,346 7,152

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 9,800 -
Other debtors 102,723 146,037
112,523 146,037

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 7,000 6,721
Trade creditors 539 412
Taxation and social security 9,296 9,538
Other creditors 20,148 16,884
36,983 33,555

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans 8,893 16,412

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

During the year under review, members of key management personnel received loans from the company which are interest free and repayable on demand.

The company made advances totalling £966 (2023 - £1,562) and this was offset by credits totalling £1,580 (2023 - £1,200).

At the balance sheet date, the amount owed to the director was £287 (2023 - £327 owed to the company) and is included within other creditors (2023 - other debtors).