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Company Registration No. 10434042 (England and Wales)
HEAVENLY DESSERTS FRANCHISE LTD Unaudited accounts for the year ended 31 March 2024
HEAVENLY DESSERTS FRANCHISE LTD Unaudited accounts Contents
Page
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HEAVENLY DESSERTS FRANCHISE LTD Company Information for the year ended 31 March 2024
Director
Mohammed Imran
Company Number
10434042 (England and Wales)
Registered Office
23 Brunel Parkway Pride Park Derby Derbyshire DE24 8HR United Kingdom
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HEAVENLY DESSERTS FRANCHISE LTD Statement of financial position as at 31 March 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
24,635 
26,872 
Tangible assets
58,594 
19,127 
83,229 
45,999 
Current assets
Debtors
166,910 
164,629 
Cash at bank and in hand
318,845 
542,107 
485,755 
706,736 
Creditors: amounts falling due within one year
67,845 
(214,782)
Net current assets
553,600 
491,954 
Total assets less current liabilities
636,829 
537,953 
Creditors: amounts falling due after more than one year
- 
(227,186)
Net assets
636,829 
310,767 
Capital and reserves
Called up share capital
3 
3 
Profit and loss account
636,826 
310,764 
Shareholders' funds
636,829 
310,767 
For the year ending 31 March 2024 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 his 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 8 April 2024 and were signed on its behalf by
Mohammed Imran Director Company Registration No. 10434042
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HEAVENLY DESSERTS FRANCHISE LTD Notes to the Accounts for the year ended 31 March 2024
1
Statutory information
HEAVENLY DESSERTS FRANCHISE LTD is a private company, limited by shares, registered in England and Wales, registration number 10434042. The registered office is 23 Brunel Parkway, Pride Park, Derby, Derbyshire, DE24 8HR, 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.
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:
Plant & machinery
18% Reducing balance
Motor vehicles
18% Reducing balance
Fixtures & fittings
18% Reducing balance
Other tangible fixed assets
18% Reducing balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Other 
£ 
Cost
At 1 April 2023
32,530 
Additions
3,171 
At 31 March 2024
35,701 
Amortisation
At 1 April 2023
5,658 
Charge for the year
5,408 
At 31 March 2024
11,066 
Net book value
At 31 March 2024
24,635 
At 31 March 2023
26,872 
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HEAVENLY DESSERTS FRANCHISE LTD Notes to the Accounts for the year ended 31 March 2024
5
Tangible fixed assets
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 April 2023
15,959 
3,872 
10,580 
30,411 
Additions
47,400 
- 
4,930 
52,330 
At 31 March 2024
63,359 
3,872 
15,510 
82,741 
Depreciation
At 1 April 2023
7,675 
697 
2,912 
11,284 
Charge for the year
10,023 
572 
2,268 
12,863 
At 31 March 2024
17,698 
1,269 
5,180 
24,147 
Net book value
At 31 March 2024
45,661 
2,603 
10,330 
58,594 
At 31 March 2023
8,284 
3,175 
7,668 
19,127 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
82,244 
82,629 
Amounts due from group undertakings etc.
79,866 
- 
162,110 
82,629 
Amounts falling due after more than one year
Other debtors
4,800 
82,000 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
9,111 
- 
VAT
126,923 
107,762 
Taxes and social security
16,121 
107,020 
Loans from directors
(220,000)
- 
(67,845)
214,782 
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Other creditors
- 
227,186 
9
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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