Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-312The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2023-04-01falseNo description of principal activity2truetruefalse 13040244 2023-04-01 2024-03-31 13040244 2024-03-31 13040244 2022-04-01 2023-03-31 13040244 2023-03-31 13040244 c:Director1 2023-04-01 2024-03-31 13040244 d:OfficeEquipment 2023-04-01 2024-03-31 13040244 d:OfficeEquipment 2024-03-31 13040244 d:OfficeEquipment 2023-03-31 13040244 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 13040244 d:ComputerEquipment 2023-04-01 2024-03-31 13040244 d:ComputerEquipment 2024-03-31 13040244 d:ComputerEquipment 2023-03-31 13040244 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 13040244 d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 13040244 d:CurrentFinancialInstruments 2024-03-31 13040244 d:CurrentFinancialInstruments 2023-03-31 13040244 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 13040244 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 13040244 d:ShareCapital 2024-03-31 13040244 d:ShareCapital 2023-03-31 13040244 d:RetainedEarningsAccumulatedLosses 2024-03-31 13040244 d:RetainedEarningsAccumulatedLosses 2023-03-31 13040244 c:FRS102 2023-04-01 2024-03-31 13040244 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 13040244 c:FullAccounts 2023-04-01 2024-03-31 13040244 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 13040244 e:PoundSterling 2023-04-01 2024-03-31 iso4217:GBP xbrli:pure
Company registration number: 13040244







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 MARCH 2024


DELICIOUS CREATIONS LTD






































img4b84.png                        

 


DELICIOUS CREATIONS LTD
REGISTERED NUMBER:13040244



STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
958
2,250

  
958
2,250

Current assets
  

Debtors: amounts falling due within one year
 5 
17,337
13,129

Cash at bank and in hand
  
17,184
43,981

  
34,521
57,110

Creditors: amounts falling due within one year
 6 
(34,711)
(59,270)

Net current liabilities
  
 
 
(190)
 
 
(2,160)

Total assets less current liabilities
  
768
90

  

Net assets
  
768
90


Capital and reserves
  

Called up share capital 
  
2
2

Profit and loss account
  
766
88

  
768
90


The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 14 November 2024.




................................................
Mrs J L Catton
Director

Page 1

 


DELICIOUS CREATIONS LTD
REGISTERED NUMBER:13040244


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MARCH 2024

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 


DELICIOUS CREATIONS LTD
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


General information

These financial statements have been prepared in compliance with FRS102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
Delicious Creations Limited is a private company limited by shares incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the registered office and principal place of business is disclosed on the company information page.
The company's functional and presentational currency is GBP.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. 

 
2.3

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.

 
2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

 
2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 3

 


DELICIOUS CREATIONS LTD
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)


2.5
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Office equipment
-
25%
straight line
Computer equipment
-
33%
straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.6

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

 
2.7

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2023 - 2).

Page 4

 


DELICIOUS CREATIONS LTD
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

4.


Tangible fixed assets





Office equipment
Computer equipment
Total

£
£
£



Cost or valuation


At 1 April 2023
441
4,073
4,514


Additions
184
-
184



At 31 March 2024

625
4,073
4,698



Depreciation


At 1 April 2023
37
2,227
2,264


Charge for the year on owned assets
118
1,358
1,476



At 31 March 2024

155
3,585
3,740



Net book value



At 31 March 2024
470
488
958


5.


Debtors

2024
2023
£
£


Trade debtors
2,290
13,129

Other debtors
14,594
-

Prepayments and accrued income
453
-

17,337
13,129



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
2,073
2,440

Corporation tax
23,831
19,287

Other taxation and social security
6,707
4,762

Other creditors
-
30,891

Accruals and deferred income
2,100
1,890

34,711
59,270


Page 5

 


DELICIOUS CREATIONS LTD
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

7.


Transactions with Director

During the year the following transactions with a director took place:


Owed to directors
Advance/ Credit
Repaid
Owed by directors
£
£
£
£

Director loan
30,891
46,000
515
14,594
30,891
46,000
515
14,594

No Interest was paid/charged on this loan during the year.

 
Page 6