Caseware UK (AP4) 2023.0.135 2023.0.135 2024-06-302024-06-300true2023-07-01falsetrueNo description of principal activity0true 07165899 2023-07-01 2024-06-30 07165899 2022-07-01 2023-06-30 07165899 2024-06-30 07165899 2023-06-30 07165899 1 2023-07-01 2024-06-30 07165899 d:Director2 2023-07-01 2024-06-30 07165899 c:CurrentFinancialInstruments 2024-06-30 07165899 c:CurrentFinancialInstruments 2023-06-30 07165899 c:ShareCapital 2024-06-30 07165899 c:ShareCapital 2023-06-30 07165899 d:OrdinaryShareClass1 2023-07-01 2024-06-30 07165899 d:OrdinaryShareClass1 2024-06-30 07165899 d:OrdinaryShareClass1 2023-06-30 07165899 d:EntityHasNeverTraded 2023-07-01 2024-06-30 07165899 d:FRS102 2023-07-01 2024-06-30 07165899 d:AuditExemptWithAccountantsReport 2023-07-01 2024-06-30 07165899 d:FullAccounts 2023-07-01 2024-06-30 07165899 d:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 07165899 e:PoundSterling 2023-07-01 2024-06-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 07165899
















DRAGON DELIGHT FOODSERVICE LIMITED


UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2024

































DRAGON DELIGHT FOODSERVICE LIMITED

 
  
CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF DRAGON DELIGHT FOODSERVICE LIMITED
FOR THE YEAR ENDED 30 JUNE 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Dragon Delight Foodservice Limited for the year ended 30 June 2024 which comprise  the Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW)we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the Board of Directors of Dragon Delight Foodservice Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Dragon Delight Foodservice Limited and state those matters that we have agreed to state to the Board of Directors of Dragon Delight Foodservice Limited, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Dragon Delight Foodservice Limited and its Board of Directors, as a body, for our work or for this report. 

It is your duty to ensure that Dragon Delight Foodservice Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and result of Dragon Delight Foodservice Limited. You consider that Dragon Delight Foodservice Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of Dragon Delight Foodservice Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

  




Bishop Fleming LLP
Chartered Accountants
1-3 College Yard
Worcester
WR1 2LB
9 January 2025
Page 1


DRAGON DELIGHT FOODSERVICE LIMITED
REGISTERED NUMBER:07165899

STATEMENT OF FINANCIAL POSITION
REGISTERED NUMBER: 07165899
AS AT 30 JUNE 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 3 
1
1

  
1
1

Total assets less current liabilities
  
1
1

  

Net assets
  
1
1


Capital and reserves
  

Called up share capital 
 4 
1
1

  
1
1


For the year ended 30 June 2024 the company was entitled to exemption from audit under section 480 of the Companies Act 2006.

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 income statement 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 by: 





Mr I Slater
Director

Date: 7 January 2025

The notes on pages 3 to 4 form part of these financial statements.

Page 2


DRAGON DELIGHT FOODSERVICE LIMITED

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

1.


GENERAL INFORMATION

Dragon Delight Foodservice Limited is a Limited Liability Company incorporated in England. The registered office is 54 Hagley Road, Edgbaston, Birmingham, West Midlands, B16 8PE. 
The company did not trade in the year. 

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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the company's accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company. 

 
2.2

DEBTORS

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.


3.


DEBTORS

2024
2023
£
£


Amounts owed by group undertakings
1
1

1
1



4.


SHARE CAPITAL

2024
2023
£
£
ALLOTTED, CALLED UP AND FULLY PAID



1 (2023: 1) Ordinary share of £1.00
1
1


Page 3


DRAGON DELIGHT FOODSERVICE LIMITED

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

5.


POST BALANCE SHEET EVENTS

On 1 July 2024 the entire share capital of Tiger Delight Holdings Limited, the ultimate parent undertaking of the group as at 30 June 2024, was acquired by Visual Foods Group Limited. On this date Visual Foods Group became the ultimate parent undertaking of the group. The consideration to acquire the shares included a share for share exchange for the existing shareholders, as well as a combination of cash and deferred cash.
Subsequent to the acquisition the ultimate controlling party of the group is G Hall due to his majority ownership of share capital and voting rights. 


6.


CONTROLLING PARTY

The Company is a wholly owned subsidiary of Visual Foods Holdings Limited, a company registered in England. 
The Company is ultimately controlled by Tiger Delight Holdings Limited a company registered in England. The results of the Company are consolidated in the Group financial statements prepared by Tiger Delight Holdings Limited, that are available to the public at Companies House. 
On 1 July 2024 the company's ultimate parent undertaking changed to Visual Foods Group Limited following the aquisition of the entire share capital in Tiger Delight Holdings Limited.

Page 4