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Registered number: 04921510
Katsouris Delicatessen Limited
Financial Statements
For The Year Ended 30 April 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 04921510
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 - 6,393
Tangible Assets 5 61,541 68,966
61,541 75,359
CURRENT ASSETS
Stocks 6 23,002 21,667
Debtors 7 3,727 15,876
Cash at bank and in hand 60,457 58,747
87,186 96,290
Creditors: Amounts Falling Due Within One Year 8 (95,516 ) (99,121 )
NET CURRENT ASSETS (LIABILITIES) (8,330 ) (2,831 )
TOTAL ASSETS LESS CURRENT LIABILITIES 53,211 72,528
Creditors: Amounts Falling Due After More Than One Year 9 (12,500 ) (23,447 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (12,663 ) (12,663 )
NET ASSETS 28,048 36,418
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 27,948 36,318
SHAREHOLDERS' FUNDS 28,048 36,418
Page 1
Page 2
For the year ending 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs Sofia Constantinou
Director
13/11/2024
The notes on pages 3 to 6 form part of these financial statements.
Page 2
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Notes to the Financial Statements
1. General Information
Katsouris Delicatessen Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04921510 . The registered office is 22-25 Market Square, Bury, BL9 0BD.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

2.3. Intangible Fixed Assets and Amortisation - Goodwill
Intnangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold 0% Straight balance
Plant & Machinery 15% Reducing balance
Motor Vehicles 25% Straight balance
Fixtures & Fittings 15% Reduing balance
Computer Equipment 15% Reducing balance
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
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2.7. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.

3. Average Number of Employees
Average number of employees, including directors, during the year was: 18 (2023: 23)
18 23
4. Intangible Assets
Goodwill
£
Cost
As at 1 May 2023 194,336
As at 30 April 2024 194,336
Amortisation
As at 1 May 2023 187,943
Provided during the period 6,393
As at 30 April 2024 194,336
Net Book Value
As at 30 April 2024 -
As at 1 May 2023 6,393
5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 May 2023 1 185,500 14,245 244,202
Additions - - - 3,632
As at 30 April 2024 1 185,500 14,245 247,834
Depreciation
As at 1 May 2023 - 150,524 8,568 217,360
Provided during the period - 5,247 1,419 4,571
As at 30 April 2024 - 155,771 9,987 221,931
Net Book Value
As at 30 April 2024 1 29,729 4,258 25,903
As at 1 May 2023 1 34,976 5,677 26,842
Page 4
Page 5
Computer Equipment Total
£ £
Cost
As at 1 May 2023 6,684 450,632
Additions 471 4,103
As at 30 April 2024 7,155 454,735
Depreciation
As at 1 May 2023 5,214 381,666
Provided during the period 291 11,528
As at 30 April 2024 5,505 393,194
Net Book Value
As at 30 April 2024 1,650 61,541
As at 1 May 2023 1,470 68,966
6. Stocks
2024 2023
£ £
Materials 23,002 21,667
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors - 10,900
Prepayments and accrued income 3,727 4,976
3,727 15,876
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 59,608 69,403
Bank loans and overdrafts 9,900 9,053
Corporation tax 3,707 1,450
Other taxes and social security 299 1,902
VAT 5,465 7,573
Net wages 7,000 5,272
Other creditors 132 231
Accruals and deferred income 6,900 3,500
Directors' loan accounts 2,505 737
95,516 99,121
9. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 12,500 23,447
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10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 6