2023-06-012024-05-312024-05-31false14110231DESSERT ROYALE LTD2024-07-2256103iso4217:GBPxbrli:pure141102312023-06-01141102312024-05-31141102312023-06-012024-05-31141102312022-05-16141102312023-05-31141102312022-05-162023-05-3114110231bus:SmallEntities2023-06-012024-05-3114110231bus:AuditExempt-NoAccountantsReport2023-06-012024-05-3114110231bus:AbridgedAccounts2023-06-012024-05-3114110231bus:PrivateLimitedCompanyLtd2023-06-012024-05-3114110231core:WithinOneYear2024-05-3114110231core:AfterOneYear2024-05-3114110231core:WithinOneYear2023-05-3114110231core:AfterOneYear2023-05-3114110231core:ShareCapital2024-05-3114110231core:SharePremium2024-05-3114110231core:RevaluationReserve2024-05-3114110231core:OtherReservesSubtotal2024-05-3114110231core:RetainedEarningsAccumulatedLosses2024-05-3114110231core:ShareCapital2023-05-3114110231core:SharePremium2023-05-3114110231core:RevaluationReserve2023-05-3114110231core:OtherReservesSubtotal2023-05-3114110231core:RetainedEarningsAccumulatedLosses2023-05-3114110231core:LandBuildings2024-05-3114110231core:PlantMachinery2024-05-3114110231core:Vehicles2024-05-3114110231core:FurnitureFittings2024-05-3114110231core:OfficeEquipment2024-05-3114110231core:NetGoodwill2024-05-3114110231core:IntangibleAssetsOtherThanGoodwill2024-05-3114110231core:ListedExchangeTraded2024-05-3114110231core:UnlistedNon-exchangeTraded2024-05-3114110231core:LandBuildings2023-05-3114110231core:PlantMachinery2023-05-3114110231core:Vehicles2023-05-3114110231core:FurnitureFittings2023-05-3114110231core:OfficeEquipment2023-05-3114110231core:NetGoodwill2023-05-3114110231core:IntangibleAssetsOtherThanGoodwill2023-05-3114110231core:ListedExchangeTraded2023-05-3114110231core:UnlistedNon-exchangeTraded2023-05-3114110231core:LandBuildings2023-06-012024-05-3114110231core:PlantMachinery2023-06-012024-05-3114110231core:Vehicles2023-06-012024-05-3114110231core:FurnitureFittings2023-06-012024-05-3114110231core:OfficeEquipment2023-06-012024-05-3114110231core:NetGoodwill2023-06-012024-05-3114110231core:IntangibleAssetsOtherThanGoodwill2023-06-012024-05-3114110231core:ListedExchangeTraded2023-06-012024-05-3114110231core:UnlistedNon-exchangeTraded2023-06-012024-05-3114110231core:MoreThanFiveYears2023-06-012024-05-3114110231core:Non-currentFinancialInstruments2024-05-3114110231core:Non-currentFinancialInstruments2023-05-3114110231dpl:CostSales2023-06-012024-05-3114110231dpl:DistributionCosts2023-06-012024-05-3114110231core:LandBuildings2023-06-012024-05-3114110231core:PlantMachinery2023-06-012024-05-3114110231core:Vehicles2023-06-012024-05-3114110231core:FurnitureFittings2023-06-012024-05-3114110231core:OfficeEquipment2023-06-012024-05-3114110231dpl:AdministrativeExpenses2023-06-012024-05-3114110231core:NetGoodwill2023-06-012024-05-3114110231core:IntangibleAssetsOtherThanGoodwill2023-06-012024-05-3114110231dpl:GroupUndertakings2023-06-012024-05-3114110231dpl:ParticipatingInterests2023-06-012024-05-3114110231dpl:GroupUndertakingscore:ListedExchangeTraded2023-06-012024-05-3114110231core:ListedExchangeTraded2023-06-012024-05-3114110231dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-06-012024-05-3114110231core:UnlistedNon-exchangeTraded2023-06-012024-05-3114110231dpl:CostSales2022-05-162023-05-3114110231dpl:DistributionCosts2022-05-162023-05-3114110231core:LandBuildings2022-05-162023-05-3114110231core:PlantMachinery2022-05-162023-05-3114110231core:Vehicles2022-05-162023-05-3114110231core:FurnitureFittings2022-05-162023-05-3114110231core:OfficeEquipment2022-05-162023-05-3114110231dpl:AdministrativeExpenses2022-05-162023-05-3114110231core:NetGoodwill2022-05-162023-05-3114110231core:IntangibleAssetsOtherThanGoodwill2022-05-162023-05-3114110231dpl:GroupUndertakings2022-05-162023-05-3114110231dpl:ParticipatingInterests2022-05-162023-05-3114110231dpl:GroupUndertakingscore:ListedExchangeTraded2022-05-162023-05-3114110231core:ListedExchangeTraded2022-05-162023-05-3114110231dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-05-162023-05-3114110231core:UnlistedNon-exchangeTraded2022-05-162023-05-3114110231core:NetGoodwill2024-05-3114110231core:IntangibleAssetsOtherThanGoodwill2024-05-3114110231core:LandBuildings2024-05-3114110231core:PlantMachinery2024-05-3114110231core:Vehicles2024-05-3114110231core:FurnitureFittings2024-05-3114110231core:OfficeEquipment2024-05-3114110231core:AfterOneYear2024-05-3114110231core:WithinOneYear2024-05-3114110231core:ListedExchangeTraded2024-05-3114110231core:UnlistedNon-exchangeTraded2024-05-3114110231core:ShareCapital2024-05-3114110231core:SharePremium2024-05-3114110231core:RevaluationReserve2024-05-3114110231core:OtherReservesSubtotal2024-05-3114110231core:RetainedEarningsAccumulatedLosses2024-05-3114110231core:NetGoodwill2023-05-3114110231core:IntangibleAssetsOtherThanGoodwill2023-05-3114110231core:LandBuildings2023-05-3114110231core:PlantMachinery2023-05-3114110231core:Vehicles2023-05-3114110231core:FurnitureFittings2023-05-3114110231core:OfficeEquipment2023-05-3114110231core:AfterOneYear2023-05-3114110231core:WithinOneYear2023-05-3114110231core:ListedExchangeTraded2023-05-3114110231core:UnlistedNon-exchangeTraded2023-05-3114110231core:ShareCapital2023-05-3114110231core:SharePremium2023-05-3114110231core:RevaluationReserve2023-05-3114110231core:OtherReservesSubtotal2023-05-3114110231core:RetainedEarningsAccumulatedLosses2023-05-3114110231core:NetGoodwill2022-05-1614110231core:IntangibleAssetsOtherThanGoodwill2022-05-1614110231core:LandBuildings2022-05-1614110231core:PlantMachinery2022-05-1614110231core:Vehicles2022-05-1614110231core:FurnitureFittings2022-05-1614110231core:OfficeEquipment2022-05-1614110231core:AfterOneYear2022-05-1614110231core:WithinOneYear2022-05-1614110231core:ListedExchangeTraded2022-05-1614110231core:UnlistedNon-exchangeTraded2022-05-1614110231core:ShareCapital2022-05-1614110231core:SharePremium2022-05-1614110231core:RevaluationReserve2022-05-1614110231core:OtherReservesSubtotal2022-05-1614110231core:RetainedEarningsAccumulatedLosses2022-05-1614110231core:AfterOneYear2023-06-012024-05-3114110231core:WithinOneYear2023-06-012024-05-3114110231core:Non-currentFinancialInstrumentscore:CostValuation2023-06-012024-05-3114110231core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-06-012024-05-3114110231core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-06-012024-05-3114110231core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-06-012024-05-3114110231core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-06-012024-05-3114110231core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-06-012024-05-3114110231core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-06-012024-05-3114110231core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-06-012024-05-3114110231core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-06-012024-05-3114110231core:Non-currentFinancialInstrumentscore:CostValuation2024-05-3114110231core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-05-3114110231core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-05-3114110231core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-05-3114110231core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-05-3114110231core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-05-3114110231core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-05-3114110231core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-05-3114110231core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-05-3114110231core:Non-currentFinancialInstrumentscore:CostValuation2023-05-3114110231core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-05-3114110231core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-05-3114110231core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-05-3114110231core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-05-3114110231core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-05-3114110231core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-05-3114110231core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-05-3114110231core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-05-3114110231bus:Director12023-06-012024-05-31

DESSERT ROYALE LTD

Registered Number
14110231
(England and Wales)

Unaudited Financial Statements for the Year ended
31 May 2024

DESSERT ROYALE LTD
Company Information
for the year from 1 June 2023 to 31 May 2024

Director

JAMES, Daniel Orston

Registered Address

15 Riverside Studios Amethyst Road
Newcastle Business Park
Newcastle Upon Tyne
NE4 7YL

Registered Number

14110231 (England and Wales)
DESSERT ROYALE LTD
Statement of Financial Position
31 May 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets324,51715,431
24,51715,431
Current assets
Cash at bank and on hand8,8771,925
8,8771,925
Creditors amounts falling due within one year(4,494)(48)
Net current assets (liabilities)4,3831,877
Total assets less current liabilities28,90017,308
Creditors amounts falling due after one year(29,710)(26,140)
Net assets(810)(8,832)
Capital and reserves
Called up share capital22
Profit and loss account(812)(8,834)
Shareholders' funds(810)(8,832)
The financial statements were approved and authorised for issue by the Director on 22 July 2024, and are signed on its behalf by:
JAMES, Daniel Orston
Director
Registered Company No. 14110231
DESSERT ROYALE LTD
Notes to the Financial Statements
for the year ended 31 May 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Straight line (years)
Plant and machinery4
Vehicles3
Office Equipment4
2.Average number of employees

20242023
Average number of employees during the year11
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 June 2318,000
Additions18,102
Revaluations(2,533)
At 31 May 2433,569
Depreciation and impairment
At 01 June 232,568
Charge for year6,484
At 31 May 249,052
Net book value
At 31 May 2424,517
At 31 May 2315,431