2023-04-012024-03-312024-03-31false05682943CHOCOLATE DELIGHT 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CHOCOLATE DELIGHT LIMITED

Registered Number
05682943
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

CHOCOLATE DELIGHT LIMITED
Company Information
for the year from 1 April 2023 to 31 March 2024

Directors

WILTON, Gerald William
WILTON, Fiona

Company Secretary

WILTON, Gerald William

Registered Address

Chocolate Hotel
5 Durley Road
Bournemouth
BH2 5JQ

Registered Number

05682943 (England and Wales)
CHOCOLATE DELIGHT LIMITED
Statement of Financial Position
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets4796,876811,222
796,876811,222
Current assets
Stocks5,5005,500
Debtors433,682421,105
Cash at bank and on hand17,71466,297
456,896492,902
Creditors amounts falling due within one year(236,503)(239,093)
Net current assets (liabilities)220,393253,809
Total assets less current liabilities1,017,2691,065,031
Creditors amounts falling due after one year(427,104)(480,638)
Provisions for liabilities(80,604)(81,332)
Net assets509,561503,061
Capital and reserves
Called up share capital22
Revaluation reserve315,361315,361
Profit and loss account194,198187,698
Shareholders' funds509,561503,061
The financial statements were approved and authorised for issue by the Board of Directors on 30 November 2024, and are signed on its behalf by:
WILTON, Gerald William
Director
Registered Company No. 05682943
CHOCOLATE DELIGHT LIMITED
Notes to the Financial Statements
for the year ended 31 March 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 comprises of the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
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.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
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.
Intangible assets
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.
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 (%)Straight line (years)
Land and buildings-2
Plant and machinery25-
Fixtures and fittings25-
Vehicles25-
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 year66
3.Intangible assets

Total

£
Cost or valuation
At 01 April 2336,250
At 31 March 2436,250
Amortisation and impairment
At 01 April 2336,250
At 31 March 2436,250
Net book value
At 31 March 24-
At 31 March 23-
4.Tangible fixed assets

Total

£
Cost or valuation
At 01 April 231,269,233
At 31 March 241,269,233
Depreciation and impairment
At 01 April 23458,011
Charge for year14,346
At 31 March 24472,357
Net book value
At 31 March 24796,876
At 31 March 23811,222