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REGISTERED NUMBER: 07483790 (England and Wales)














ABRIDGED UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JULY 2024

FOR

COCKFOSTERS DELICATESSEN LIMITED

COCKFOSTERS DELICATESSEN LIMITED (REGISTERED NUMBER: 07483790)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JULY 2024










Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


COCKFOSTERS DELICATESSEN LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 JULY 2024







DIRECTORS: Mr G P Spyrou
Mrs G M Spyrou





REGISTERED OFFICE: c/o Michael Filiou Ltd
Salisbury House
81 High Street
Potters Bar
Hertfordshire
EN6 5AS





REGISTERED NUMBER: 07483790 (England and Wales)





ACCOUNTANTS: Michael Filiou Ltd
Chartered Certified Accountants
www.michaelfiliou.com
Salisbury House
81 High Street
Potters Bar
Hertfordshire
EN6 5AS

COCKFOSTERS DELICATESSEN LIMITED (REGISTERED NUMBER: 07483790)

ABRIDGED BALANCE SHEET
30 JULY 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 5 87,750 101,250
Tangible assets 6 59,262 71,464
147,012 172,714

CURRENT ASSETS
Stocks 35,165 31,420
Debtors 10,189 11,435
Cash at bank and in hand 116,378 146,653
161,732 189,508
CREDITORS
Amounts falling due within one year 58,354 59,542
NET CURRENT ASSETS 103,378 129,966
TOTAL ASSETS LESS CURRENT
LIABILITIES

250,390

302,680

CREDITORS
Amounts falling due after more than one year (20,882 ) (30,245 )

PROVISIONS FOR LIABILITIES 8 (14,815 ) (14,280 )
NET ASSETS 214,693 258,155

CAPITAL AND RESERVES
Called up share capital 9 1,000 1,000
Retained earnings 213,693 257,155
SHAREHOLDERS' FUNDS 214,693 258,155

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 July 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 July 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

COCKFOSTERS DELICATESSEN LIMITED (REGISTERED NUMBER: 07483790)

ABRIDGED BALANCE SHEET - continued
30 JULY 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 30 July 2024 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 February 2025 and were signed on its behalf by:




Mr G P Spyrou - Director



Mrs G M Spyrou - Director


COCKFOSTERS DELICATESSEN LIMITED (REGISTERED NUMBER: 07483790)

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


1. STATUTORY INFORMATION

Cockfosters Delicatessen Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 07483790 and registered office address is c/o Michael Filiou Ltd, Salisbury House, 81 High Street, Potters Bar, Hertfordshire EN6 5AS.

2. STATEMENT OF COMPLIANCE

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

The financial statements are presented in Sterling (£) which is the functional currency of the company.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of the business in 2011, is being amortised equally over its reliable economic estimated useful life of twenty years. It is considered that the amortisation over twenty years is reasonable due to the fact that the customer base will be providing an income stream over this period. Furthermore, there is a ready market for the disposal of the goodwill.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Short leasehold - not provided
Improvements to property - not provided
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.


COCKFOSTERS DELICATESSEN LIMITED (REGISTERED NUMBER: 07483790)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JULY 2024


3. ACCOUNTING POLICIES - continued
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs
The company contributes to individual employees' personal pension plans. Contributions payable are charged to the income statement in the period to which they relate to. The assets of the plan are held separately from those of the company in independently administered funds.

Financial instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties.

Basic financial assets, which include trade and other receivables and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitute a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Employees benefits
The costs of short-term employee benefits are recognised as a liability and an expense in the period in which they are incurred.

The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2023 - 12 ) .

COCKFOSTERS DELICATESSEN LIMITED (REGISTERED NUMBER: 07483790)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JULY 2024


5. INTANGIBLE FIXED ASSETS
Totals
£   
COST
At 31 July 2023
and 30 July 2024 270,000
AMORTISATION
At 31 July 2023 168,750
Amortisation for year 13,500
At 30 July 2024 182,250
NET BOOK VALUE

At 30 July 2024 87,750
At 30 July 2023 101,250

6. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 31 July 2023 149,935
Additions 3,120
At 30 July 2024 153,055
DEPRECIATION
At 31 July 2023 78,471
Charge for year 15,322
At 30 July 2024 93,793
NET BOOK VALUE
At 30 July 2024 59,262
At 30 July 2023 71,464

7. LOANS

An analysis of the maturity of loans is given below:

2024 2023
£    £   
Amounts falling due between one and two years:
Bank loans - 1-2 years 9,911 8,932

COCKFOSTERS DELICATESSEN LIMITED (REGISTERED NUMBER: 07483790)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JULY 2024


7. LOANS - continued
2024 2023
£    £   
Amounts falling due between two and five years:
Bank loans - 2-5 years 10,971 21,313

8. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 14,815 14,280

Deferred
tax
£   
Balance at 31 July 2023 14,280
Provided during year 535
Accelerated capital allowances
Balance at 30 July 2024 14,815

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 Preference £1 100 100
700 A Ordinary £1 700 700
100 B Ordinary £1 100 100
100 C Ordinary £1 100 100
1,000 1,000

10. ULTIMATE CONTROLLING PARTY

The controlling party are the directors by virtue of the fact that they hold all the voting shares of the company.