1 May 2023 v2024.44.1 limited_company_frs_102_section_1a_v1_1_2 companies_houseSoftwarefalsetruetruetrueNo description of principal activityfalsetruexbrli:purexbrli:sharesiso4217:GBP062225792023-05-012024-04-30062225792024-04-30062225792023-04-3006222579core:WithinOneYear2024-04-3006222579core:WithinOneYear2023-04-3006222579core:AfterOneYear2024-04-3006222579core:AfterOneYear2023-04-3006222579core:ShareCapital2024-04-3006222579core:ShareCapital2023-04-3006222579core:RetainedEarningsAccumulatedLosses2024-04-3006222579core:RetainedEarningsAccumulatedLosses2023-04-3006222579bus:Director12023-05-012024-04-3006222579bus:RegisteredOffice2023-05-012024-04-3006222579core:FurnitureFittings2023-05-012024-04-3006222579core:MotorVehicles2023-05-012024-04-30062225792022-05-012023-04-3006222579core:PlantMachinery2024-04-3006222579core:PlantMachinery2023-05-0106222579core:PlantMachinery2023-05-012024-04-3006222579core:PlantMachinery2023-04-300622257912023-05-012024-04-3006222579countries:EnglandWales2023-05-012024-04-3006222579bus:AuditExempt-NoAccountantsReport2023-05-012024-04-3006222579bus:PrivateLimitedCompanyLtd2023-05-012024-04-3006222579bus:SmallEntities2023-05-012024-04-3006222579bus:FullAccounts2023-05-012024-04-30
Company registration number:
06222579
Divine Deli Supplies Limited
Unaudited Filleted Financial Statements for the year ended
30 April 2024
Divine Deli Supplies Limited
Statement of Financial Position
30 April 2024
20242023
Note££
Fixed assets    
Tangible assets 5
39,174
 
55,403
 
Current assets    
Stocks
276,504
 
268,479
 
Debtors 6
24,031
 
123,289
 
Cash at bank and in hand
42,265
 
60,568
 
342,800
 
452,336
 
Creditors: amounts falling due within one year 7
(384,627
)
(479,356
)
Net current liabilities
(41,827
)
(27,020
)
Total assets less current liabilities (2,653 ) 28,383  
Creditors: amounts falling due after more than one year 8
(16,419
)
(24,938
)
Net (liabilities)/assets
(19,072
)
3,445
 
Capital and reserves    
Called up share capital
4
 
4
 
Profit and loss account
(19,076
)
3,441
 
Shareholders (deficit)/funds
(19,072
)
3,445
 
For the year ending
30 April 2024
, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
  • The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
  • The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These
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.
These
financial statements
were approved by the board of directors and authorised for issue on
26 September 2024
, and are signed on behalf of the board by:
Mr A Chadwick
Director
Company registration number:
06222579
Divine Deli Supplies Limited
Notes to the Financial Statements
Year ended
30 April 2024

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
Unit 5 Bridgefold Road
,
Rochdale
,
Lancashire
,
OL11 5BY
, .

2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.
Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.
Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:
Fixtures and fittings
25% reducing balance
Motor vehicles
25% reducing balance

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Defined contribution pension plan

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4 Average number of employees

The average number of persons employed by the company during the year was
6
(2023:
5.00
).

5 Tangible assets

Plant and machinery etc.
£
Cost  
At
1 May 2023
and
30 April 2024
139,199
 
Depreciation  
At
1 May 2023
83,796
 
Charge
16,229
 
At
30 April 2024
100,025
 
Carrying amount  
At
30 April 2024
39,174
 
At 30 April 2023
55,403
 

6 Debtors

20242023
££
Trade debtors
14,075
 
79,655
 
Other debtors
9,956
 
43,634
 
24,031
 
123,289
 

7 Creditors: amounts falling due within one year

20242023
££
Trade creditors
16,658
 
48,095
 
Taxation and social security
29,814
 
31,310
 
Other creditors
338,155
 
399,951
 
384,627
 
479,356
 

8 Creditors: amounts falling due after more than one year

20242023
££
Bank loans and overdrafts
16,419
 
24,938