NEW MAURITIAN DELIGHTS LIMITED

Company Registration Number:
10406850 (England and Wales)

Unaudited abridged accounts for the year ended 30 September 2023

Period of accounts

Start date: 01 October 2022

End date: 30 September 2023

NEW MAURITIAN DELIGHTS LIMITED

Contents of the Financial Statements

for the Period Ended 30 September 2023

Balance sheet
Notes

NEW MAURITIAN DELIGHTS LIMITED

Balance sheet

As at 30 September 2023


Notes

2023

2022


£

£
Called up share capital not paid: 0
Fixed assets
Intangible assets: 3 558 1
Tangible assets: 4 132,085 46,390
Investments:   0 0
Total fixed assets: 132,643 46,391
Current assets
Stocks: 12,500 10,409
Debtors: 5 172,079 207,634
Cash at bank and in hand: 38,586 30,321
Investments:   0
Total current assets: 223,165 248,364
Creditors: amounts falling due within one year: 6 (148,943) (266,081)
Net current assets (liabilities): 74,222 (17,717)
Total assets less current liabilities: 206,865 28,674
Creditors: amounts falling due after more than one year:   0
Provision for liabilities: 0
Total net assets (liabilities): 206,865 28,674
Capital and reserves
Called up share capital: 100 100
Profit and loss account: 206,765 28,574
Shareholders funds: 206,865 28,674

The notes form part of these financial statements

NEW MAURITIAN DELIGHTS LIMITED

Balance sheet statements

For the year ending 30 September 2023 the company was entitled to exemption 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 27 January 2025
and signed on behalf of the board by:

Name: Mr A A J Romjon
Status: Director

The notes form part of these financial statements

NEW MAURITIAN DELIGHTS LIMITED

Notes to the Financial Statements

for the Period Ended 30 September 2023

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

The turnover represents amounts receivable for goods and services net of VAT and trade discounts'.

Tangible fixed assets and depreciation policy

Annual depreciation of computer and other plant and equipment is calculated at 25% of cost to write off the cost of the asset, less its residual value, over its estimated useful economic lifetime'.

Intangible fixed assets and amortisation policy

Annual amortisation of other intangibles is calculated at 25% to write off the cost of the asset, minus its residual value, over its estimated useful lifetime.

Valuation and information policy

Stocks and work in progress are valued at the lower of cost and net realisable value, after making allowances for obsolete and slow-moving items. Cost includes all direct expenditure and overheads

Other accounting policies

Defined contributions pensions The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays a fixed contribution into a separate entity.

NEW MAURITIAN DELIGHTS LIMITED

Notes to the Financial Statements

for the Period Ended 30 September 2023

2. Employees

2023 2022
Average number of employees during the period 50 17

NEW MAURITIAN DELIGHTS LIMITED

Notes to the Financial Statements

for the Period Ended 30 September 2023

3. Intangible Assets

Total
Cost £
At 01 October 2022 100
Additions 557
At 30 September 2023 657
Amortisation
At 01 October 2022 99
At 30 September 2023 99
Net book value
At 30 September 2023 558
At 30 September 2022 1

NEW MAURITIAN DELIGHTS LIMITED

Notes to the Financial Statements

for the Period Ended 30 September 2023

4. Tangible Assets

Total
Cost £
At 01 October 2022 63,060
Additions 111,115
Disposals (1,055)
At 30 September 2023 173,120
Depreciation
At 01 October 2022 16,670
Charge for year 24,365
At 30 September 2023 41,035
Net book value
At 30 September 2023 132,085
At 30 September 2022 46,390

NEW MAURITIAN DELIGHTS LIMITED

Notes to the Financial Statements

for the Period Ended 30 September 2023

5. Debtors

2023 2022
££
Debtors due after more than one year: 0 0

NEW MAURITIAN DELIGHTS LIMITED

Notes to the Financial Statements

for the Period Ended 30 September 2023

6. Creditors: amounts falling due within one year note

Trade creditors 61,843 Corporation tax 16,750 Other taxation 34,289 Other creditors 36,061 Total 148,943

NEW MAURITIAN DELIGHTS LIMITED

Notes to the Financial Statements

for the Period Ended 30 September 2023

7. Loans to directors

Name of director receiving advance or credit: Mr A A J and Mrs O B Romjon
Description of the loan: The unsecured loan advanced was £40,249 at the balance sheet date (2022: £51,077). This amount was included to other debtors.
£
Balance at 01 October 2022 51,077
Balance at 30 September 2023 51,077
Name of director receiving advance or credit: Mr A A J and Mrs O B Romjon
Description of the loan: Unsecured loan
£
Balance at 01 October 2022 51,077
Advances or credits repaid: 10,828
Balance at 30 September 2023 40,249

NEW MAURITIAN DELIGHTS LIMITED

Notes to the Financial Statements

for the Period Ended 30 September 2023

8. Related party transactions

Name of the related party: Mr AAJ and Mrs O B Romjon
Relationship:
Directors
Description of the Transaction: Unsecured loan
£
Balance at 01 October 2022 51,077
Balance at 30 September 2023 40,249