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Registered Number: 15073603
England and Wales

 

 

 

DELIVERY AND HOOKAH LTD


Unaudited Financial Statements
 


Period of accounts

Start date: 15 August 2023

End date: 31 August 2024
Director Chandan KUMAR
Registered Number 15073603
Registered Office 12 Crownfield Avenue
Ilford
London
IG2 7RR
Accountants TRISTAR ACCOUNTANTS LTD
61A
East Street
Barking
ig11 8ej
1
Director's report and financial statements
The director presents his/her/their annual report and the financial statements for the year ended 31 August 2024.
Principal activities
Principal activity of the company during the financial period was of  Non-specialised wholesale trade
Director
The director who served the company throughout the period was as follows:
Chandan KUMAR
Statement of director's responsibilities
The director is responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.
In preparing these financial statements, the director is required to :
  • select suitable accounting policies and then apply them consistently
  • make judgements and accounting estimates that are reasonable and prudent
  • state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

On behalf of the board.


----------------------------------
Chandan KUMAR
Director

Date approved: 08 February 2025
2
Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 August 2024 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
TRISTAR ACCOUNTANTS LTD
31 August 2024



....................................................

TRISTAR ACCOUNTANTS LTD

61A
East Street
Barking
ig11 8ej
08 February 2025
3
 
 
Notes
 
2024
£
Turnover 38,183 
Cost of sales (26,258)
Gross profit 11,925 
Selling and distribution costs (1,818)
Administrative expenses (6,121)
Operating profit 3,986 
Profit/(Loss) on ordinary activities before taxation 3,986 
Tax on profit on ordinary activities (757)
Profit/(Loss) for the financial period 3,229 
 
4
 
 
Notes
 
2024
£
Current assets    
Debtors 3 4,403 
Cash at bank and in hand 384 
4,787 
Creditors: amount falling due within one year 4 (1,558)
Net current assets 3,229 
 
Total assets less current liabilities 3,229 
Net assets 3,229 
 

Capital and reserves
   
Profit and loss account 3,229 
Shareholders' funds 3,229 
 


For the period ended 31 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the director on 08 February 2025 and were signed by:


-------------------------------
Chandan KUMAR
Director
5
  Revaluation reserve   Capital redemption reserve   Retained Earnings   Total
£ £ £ £
At 15 August 2023
Profit for the period 3,229  3,229 
Total comprehensive income for the period 3,229  3,229 
Total investments by and distributions to owners
At 31 August 2024 3,229  3,229 
6
General Information
DELIVERY AND HOOKAH LTD is a private company, limited by shares, registered in England and Wales, registration number 15073603, registration address 12 Crownfield Avenue, Ilford, London, IG2 7RR.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Website cost
Planning and operating costs for the company's website are charged to the income statement as incurred.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
2.

Average number of employees

Average number of employees during the period was 0.
3.

Debtors: amounts falling due within one year

2024
£
Directors' Current Accounts 4,403 
4,403 

4.

Creditors: amount falling due within one year

2024
£
Corporation Tax 757 
Accrued Expenses 801 
1,558 

7