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REGISTERED NUMBER: 10980237 (England and Wales)















Financial Statements for the Year Ended 28 February 2022

for

D:licious Sandwich Bar Ltd

D:licious Sandwich Bar Ltd (Registered number: 10980237)






Contents of the Financial Statements
for the Year Ended 28 February 2022




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


D:licious Sandwich Bar Ltd

Company Information
for the Year Ended 28 February 2022







DIRECTOR: M Nafi





REGISTERED OFFICE: Chivers Way
Histon
Cambridge
CB24 9ZR





REGISTERED NUMBER: 10980237 (England and Wales)





ACCOUNTANTS: Musalar & Co Accountants
International Accountant &Tax Consultant
FAIA, FFA, FIPA, FCPA, FFTA
536 Lordship Lane
London
N22 5BY

D:licious Sandwich Bar Ltd (Registered number: 10980237)

Balance Sheet
28 February 2022

28.2.22 28.2.21
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 20,458 28,086

CURRENT ASSETS
Stocks 5 594 4,750
Debtors 6 - 41,068
Cash at bank and in hand 6,851 3,302
7,445 49,120
CREDITORS
Amounts falling due within one year 7 32,497 20,953
NET CURRENT (LIABILITIES)/ASSETS (25,052 ) 28,167
TOTAL ASSETS LESS CURRENT
LIABILITIES

(4,594

)

56,253

CREDITORS
Amounts falling due after more than one
year

8

-

53,199
NET (LIABILITIES)/ASSETS (4,594 ) 3,054

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 10 (4,694 ) 2,954
SHAREHOLDERS' FUNDS (4,594 ) 3,054

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2022 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

D:licious Sandwich Bar Ltd (Registered number: 10980237)

Balance Sheet - continued
28 February 2022


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 19 September 2024 and were signed by:





M Nafi - Director


D:licious Sandwich Bar Ltd (Registered number: 10980237)

Notes to the Financial Statements
for the Year Ended 28 February 2022

1. STATUTORY INFORMATION

D:licious Sandwich Bar Ltd 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

D:licious Sandwich Bar Ltd (Registered number: 10980237)

Notes to the Financial Statements - continued
for the Year Ended 28 February 2022

2. ACCOUNTING POLICIES - continued

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 6 (2021 - 6 ) .

4. TANGIBLE FIXED ASSETS
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1 March 2021
and 28 February 2022 6,942 31,198 38,140
DEPRECIATION
At 1 March 2021 1,631 8,423 10,054
Charge for year 1,388 6,240 7,628
At 28 February 2022 3,019 14,663 17,682
NET BOOK VALUE
At 28 February 2022 3,923 16,535 20,458
At 28 February 2021 5,311 22,775 28,086

5. STOCKS
28.2.22 28.2.21
£    £   
Stocks 594 4,750

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28.2.22 28.2.21
£    £   
Trade debtors - 40,210
VAT - 858
- 41,068

D:licious Sandwich Bar Ltd (Registered number: 10980237)

Notes to the Financial Statements - continued
for the Year Ended 28 February 2022

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28.2.22 28.2.21
£    £   
Hire purchase contracts 2,548 5,096
Trade creditors 29,949 221
Paye - 405
Tax - 2,666
Other creditors - 12,565
32,497 20,953

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
28.2.22 28.2.21
£    £   
Bank loans more 5 yr by instal - 40,000
Hire purchase contracts - 13,199
- 53,199

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal - 40,000

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 28.2.22 28.2.21
value: £    £   
100 Ordinary shares class A 1.00 100 100

10. RESERVES
Retained
earnings
£   

At 1 March 2021 2,954
Deficit for the year (7,648 )
At 28 February 2022 (4,694 )