Registered number
14647735
Sesami Delicatessen Limited
Unaudited Filleted Accounts
29 February 2024
API Partnership Ltd t/a Chandler & Georges
Chartered Accountants and Registered Auditors
75 Westow Hill
Crystal Palace
London
SE19 1TX
Ph: 0208 761 2213
www.cgca.co.uk
Sesami Delicatessen Limited
Registered number: 14647735
Balance Sheet
as at 29 February 2024
Notes 2024
£
Fixed assets
Intangible assets 3 159,900
Tangible assets 4 7,118
167,018
Current assets
Stocks 4,387
Debtors 5 13,761
Cash at bank and in hand 16,903
35,051
Creditors: amounts falling due within one year 6 (38,160)
Net current liabilities (3,109)
Total assets less current liabilities 163,909
Creditors: amounts falling due after more than one year 7 (183,861)
Net liabilities (19,952)
Capital and reserves
Called up share capital 100
Profit and loss account (20,052)
Shareholder's funds (19,952)
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Nickolas Demetrios Nicolaou
Director
Approved by the board on 21 October 2024
Sesami Delicatessen Limited
Notes to the Accounts
for the period from 8 February 2023 to 29 February 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Intangible fixed assets
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Fixtures, fittings, tools and equipment over 4 years
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2024
Number
Average number of persons employed by the company 15
3 Intangible fixed assets £
Goodwill:
Cost
Additions 164,000
At 29 February 2024 164,000
Amortisation
Provided during the period 4,100
At 29 February 2024 4,100
Net book value
At 29 February 2024 159,900
Goodwill is being written off in equal annual instalments over its estimated economic life of 10 years.
4 Tangible fixed assets
Plant and machinery etc
£
Cost
Additions 9,492
At 29 February 2024 9,492
Depreciation
Charge for the period 2,374
At 29 February 2024 2,374
Net book value
At 29 February 2024 7,118
5 Debtors 2024
£
Trade debtors 763
Other debtors 12,998
13,761
6 Creditors: amounts falling due within one year 2024
£
Trade creditors 14,864
Taxation and social security costs 2,646
Other creditors 20,650
38,160
7 Creditors: amounts falling due after one year 2024
£
Amounts owed to group undertakings and undertakings in which the company has a participating interest 183,861
8 Related party transactions
In accordance with the exemption available in Section 33 of FRS 102; the company has not disclosed transactions with its 100% parent and fellow subsidiary companies within the group.

The company has availed of an exemption available in Section 1.12 of FRS 102 from the requirement to disclose details of the remuneration of 'Key Management Personnel'.
9 Controlling party
The company is controlled by Futurum Holdings Ltd.
10 Other information
Sesami Delicatessen Limited is a private company limited by shares and incorporated in England. Its registered office is:
75 Westow Hill
Crystal Palace
London
SE19 1TX
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