The Dessert Boutique Limited
Registered number: 10708729
Balance Sheet
as at 30 April 2024
Notes 2024 2023
£ £
Fixed assets
Intangible assets 3 9,450 12,600
Tangible assets 4 5,016 5,902
14,466 18,502
Current assets
Stocks 3,435 185
Cash at bank and in hand 2,518 2,889
5,953 3,074
Creditors: amounts falling due within one year 5 (50,300) (45,804)
Net current liabilities (44,347) (42,730)
Total assets less current liabilities (29,881) (24,228)
Creditors: amounts falling due after more than one year 6 (17,138) (23,435)
Net liabilities (47,019) (47,663)
Capital and reserves
Called up share capital 100 100
Profit and loss account (47,119) (47,763)
Shareholder's funds (47,019) (47,663)
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Mrs A N Suleman
Director
Approved by the board on 17 January 2025
The Dessert Boutique Limited
Notes to the Accounts
for the year ended 30 April 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
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 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.
Intangible fixed assets
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Fixtures, fittings, tools and equipment 15% reducing balance
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 1 2
3 Intangible fixed assets £
Goodwill:
Cost
At 1 May 2023 31,500
At 30 April 2024 31,500
Amortisation
At 1 May 2023 18,900
Provided during the year 3,150
At 30 April 2024 22,050
Net book value
At 30 April 2024 9,450
At 30 April 2023 12,600
4 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 May 2023 14,121
At 30 April 2024 14,121
Depreciation
At 1 May 2023 8,219
Charge for the year 886
At 30 April 2024 9,105
Net book value
At 30 April 2024 5,016
At 30 April 2023 5,902
5 Creditors: amounts falling due within one year 2024 2023
£ £
Other taxes and social security costs 279 95
Other creditors 50,021 45,709
50,300 45,804
6 Creditors: amounts falling due after one year 2024 2023
£ £
Bank loans 8,536 11,497
Other creditors 8,602 11,938
17,138 23,435
7 Loans 2024 2023
£ £
Creditors include:
Secured bank loans 18,610 18,610
8 Other information
The Dessert Boutique Limited is a private company limited by shares and incorporated in England. Its registered office is:
2 Windrush Drive
Leicester
LE2 4GH
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