2022-12-012023-11-302023-11-30false05608231DELIXIA 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DELIXIA LIMITED

Registered Number
05608231
(England and Wales)

Unaudited Financial Statements for the Year ended
30 November 2023

DELIXIA LIMITED
Company Information
for the year from 1 December 2022 to 30 November 2023

Director

WEATHERSTONE, Paul

Registered Address

14 Maltings Field
Castlethorpe
Milton Keynes
MK19 7EG

Registered Number

05608231 (England and Wales)
DELIXIA LIMITED
Balance Sheet as at
30 November 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets3647875
647875
Current assets
Stocks417,000-
Cash at bank and on hand65039,704
17,65039,704
Creditors amounts falling due within one year5(123,351)(140,721)
Net current assets (liabilities)(105,701)(101,017)
Total assets less current liabilities(105,054)(100,142)
Creditors amounts falling due after one year6(74,615)(72,435)
Net assets(179,669)(172,577)
Capital and reserves
Called up share capital100100
Profit and loss account(179,769)(172,677)
Shareholders' funds(179,669)(172,577)
The financial statements were approved and authorised for issue by the Director on 28 November 2024, and are signed on its behalf by:
WEATHERSTONE, Paul
Director
Registered Company No. 05608231
DELIXIA LIMITED
Notes to the Financial Statements
for the year ended 30 November 2023

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.
Going concern
These financial statement have been prepared on the going concern basis. This statement assumes that the Company continues to receive funding from its Director and other external sources.
Revenue from sale of goods
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.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
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:

Straight line (years)
Plant and machinery4
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
2.Average number of employees

20232022
Average number of employees during the year11
3.Tangible fixed assets

Plant & machinery

Total

££
Cost or valuation
At 01 December 22913913
At 30 November 23913913
Depreciation and impairment
At 01 December 223838
Charge for year228228
At 30 November 23266266
Net book value
At 30 November 23647647
At 30 November 22875875
4.Stocks

2023

2022

££
Finished goods17,000-
Total17,000-
5.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables924-
Bank borrowings and overdrafts1,348-
Other creditors120,155139,797
Accrued liabilities and deferred income924924
Total123,351140,721
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.
6.Creditors: amounts due after one year

2023

2022

££
Other creditors74,61572,435
Total74,61572,435