2023-07-012024-06-302024-06-30false13436538LOIC’S DELI LTD2024-09-1047290iso4217:GBPxbrli:pure134365382023-07-01134365382024-06-30134365382023-07-012024-06-30134365382022-07-01134365382023-06-30134365382022-07-012023-06-3013436538bus:SmallEntities2023-07-012024-06-3013436538bus:AuditExempt-NoAccountantsReport2023-07-012024-06-3013436538bus:FullAccounts2023-07-012024-06-3013436538bus:PrivateLimitedCompanyLtd2023-07-012024-06-3013436538core:WithinOneYear2024-06-3013436538core:AfterOneYear2024-06-3013436538core:WithinOneYear2023-06-3013436538core:AfterOneYear2023-06-3013436538core:ShareCapital2024-06-3013436538core:SharePremium2024-06-3013436538core:RevaluationReserve2024-06-3013436538core:OtherReservesSubtotal2024-06-3013436538core:RetainedEarningsAccumulatedLosses2024-06-3013436538core:ShareCapital2023-06-3013436538core:SharePremium2023-06-3013436538core:RevaluationReserve2023-06-3013436538core:OtherReservesSubtotal2023-06-3013436538core:RetainedEarningsAccumulatedLosses2023-06-3013436538core:LandBuildings2024-06-3013436538core:PlantMachinery2024-06-3013436538core:Vehicles2024-06-3013436538core:FurnitureFittings2024-06-3013436538core:OfficeEquipment2024-06-3013436538core:NetGoodwill2024-06-3013436538core:IntangibleAssetsOtherThanGoodwill2024-06-3013436538core:ListedExchangeTraded2024-06-3013436538core:UnlistedNon-exchangeTraded2024-06-3013436538core:LandBuildings2023-06-3013436538core:PlantMachinery2023-06-3013436538core:Vehicles2023-06-3013436538core:FurnitureFittings2023-06-3013436538core:OfficeEquipment2023-06-3013436538core:NetGoodwill2023-06-3013436538core:IntangibleAssetsOtherThanGoodwill2023-06-3013436538core:ListedExchangeTraded2023-06-3013436538core:UnlistedNon-exchangeTraded2023-06-3013436538core:LandBuildings2023-07-012024-06-3013436538core:PlantMachinery2023-07-012024-06-3013436538core:Vehicles2023-07-012024-06-3013436538core:FurnitureFittings2023-07-012024-06-3013436538core:OfficeEquipment2023-07-012024-06-3013436538core:NetGoodwill2023-07-012024-06-3013436538core:IntangibleAssetsOtherThanGoodwill2023-07-012024-06-3013436538core:ListedExchangeTraded2023-07-012024-06-3013436538core:UnlistedNon-exchangeTraded2023-07-012024-06-3013436538core:MoreThanFiveYears2023-07-012024-06-3013436538core:Non-currentFinancialInstruments2024-06-3013436538core:Non-currentFinancialInstruments2023-06-3013436538dpl:CostSales2023-07-012024-06-3013436538dpl:DistributionCosts2023-07-012024-06-3013436538core:LandBuildings2023-07-012024-06-3013436538core:PlantMachinery2023-07-012024-06-3013436538core:Vehicles2023-07-012024-06-3013436538core:FurnitureFittings2023-07-012024-06-3013436538core:OfficeEquipment2023-07-012024-06-3013436538dpl:AdministrativeExpenses2023-07-012024-06-3013436538core:NetGoodwill2023-07-012024-06-3013436538core:IntangibleAssetsOtherThanGoodwill2023-07-012024-06-3013436538dpl:GroupUndertakings2023-07-012024-06-3013436538dpl:ParticipatingInterests2023-07-012024-06-3013436538dpl:GroupUndertakingscore:ListedExchangeTraded2023-07-012024-06-3013436538core:ListedExchangeTraded2023-07-012024-06-3013436538dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-07-012024-06-3013436538core:UnlistedNon-exchangeTraded2023-07-012024-06-3013436538dpl:CostSales2022-07-012023-06-3013436538dpl:DistributionCosts2022-07-012023-06-3013436538core:LandBuildings2022-07-012023-06-3013436538core:PlantMachinery2022-07-012023-06-3013436538core:Vehicles2022-07-012023-06-3013436538core:FurnitureFittings2022-07-012023-06-3013436538core:OfficeEquipment2022-07-012023-06-3013436538dpl:AdministrativeExpenses2022-07-012023-06-3013436538core:NetGoodwill2022-07-012023-06-3013436538core:IntangibleAssetsOtherThanGoodwill2022-07-012023-06-3013436538dpl:GroupUndertakings2022-07-012023-06-3013436538dpl:ParticipatingInterests2022-07-012023-06-3013436538dpl:GroupUndertakingscore:ListedExchangeTraded2022-07-012023-06-3013436538core:ListedExchangeTraded2022-07-012023-06-3013436538dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-07-012023-06-3013436538core:UnlistedNon-exchangeTraded2022-07-012023-06-3013436538core:NetGoodwill2024-06-3013436538core:IntangibleAssetsOtherThanGoodwill2024-06-3013436538core:LandBuildings2024-06-3013436538core:PlantMachinery2024-06-3013436538core:Vehicles2024-06-3013436538core:FurnitureFittings2024-06-3013436538core:OfficeEquipment2024-06-3013436538core:AfterOneYear2024-06-3013436538core:WithinOneYear2024-06-3013436538core:ListedExchangeTraded2024-06-3013436538core:UnlistedNon-exchangeTraded2024-06-3013436538core:ShareCapital2024-06-3013436538core:SharePremium2024-06-3013436538core:RevaluationReserve2024-06-3013436538core:OtherReservesSubtotal2024-06-3013436538core:RetainedEarningsAccumulatedLosses2024-06-3013436538core:NetGoodwill2023-06-3013436538core:IntangibleAssetsOtherThanGoodwill2023-06-3013436538core:LandBuildings2023-06-3013436538core:PlantMachinery2023-06-3013436538core:Vehicles2023-06-3013436538core:FurnitureFittings2023-06-3013436538core:OfficeEquipment2023-06-3013436538core:AfterOneYear2023-06-3013436538core:WithinOneYear2023-06-3013436538core:ListedExc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LOIC’S DELI LTD

Registered Number
13436538
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2024

LOIC’S DELI LTD
Company Information
for the year from 1 July 2023 to 30 June 2024

Directors

BRIGNALL, Richard
NAIDOO, Loic

Registered Address

24 Dukes Ride
Crowthorne
RG45 6LT

Place of Business


Registered Number

13436538 (England and Wales)
LOIC’S DELI LTD
Statement of Financial Position
30 June 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets315,34919,425
15,34919,425
Current assets
Stocks410,25311,000
Debtors53,1664,170
Cash at bank and on hand23,65117,464
37,07032,634
Creditors amounts falling due within one year6(3,369)(13,703)
Net current assets (liabilities)33,70118,931
Total assets less current liabilities49,05038,356
Net assets49,05038,356
Capital and reserves
Called up share capital100100
Profit and loss account48,95038,256
Shareholders' funds49,05038,356
The financial statements were approved and authorised for issue by the Board of Directors on 10 September 2024, and are signed on its behalf by:
BRIGNALL, Richard
Director
NAIDOO, Loic
Director

Registered Company No. 13436538
LOIC’S DELI LTD
Notes to the Financial Statements
for the year ended 30 June 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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Turnover policy
Turnover represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the value of the consideration due.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery25
Office Equipment25
Stocks and work in progress
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20242023
Average number of employees during the year21
3.Tangible fixed assets

Plant & machinery

Office Equipment

Total

£££
Cost or valuation
At 01 July 2334,533-34,533
Additions-1,0401,040
At 30 June 2434,5331,04035,573
Depreciation and impairment
At 01 July 2315,108-15,108
Charge for year4,8562605,116
At 30 June 2419,96426020,224
Net book value
At 30 June 2414,56978015,349
At 30 June 2319,425-19,425
4.Stocks

2024

2023

££
Other stocks10,25311,000
Total10,25311,000
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables1,763915
Other debtors1,4033,255
Total3,1664,170
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables1,3911,389
Taxation and social security92-
Other creditors39910,551
Accrued liabilities and deferred income1,4871,763
Total3,36913,703
7.Provisions for liabilities