1 January 2024 false No description of principal activity Taxfiler 2024.6 14534211business:PrivateLimitedCompanyLtd2024-01-012024-12-31 145342112023-12-31 145342112024-01-012024-12-31 14534211business:AuditExempt-NoAccountantsReport2024-01-012024-12-31 14534211business:FilletedAccounts2024-01-012024-12-31 145342112024-12-31 14534211business:Director12024-01-012024-12-31 14534211business:RegisteredOffice2024-01-012024-12-31 145342112023-12-31 14534211core:WithinOneYear2024-12-31 14534211core:WithinOneYear2023-12-31 14534211core:AfterOneYear2024-12-31 14534211core:AfterOneYear2023-12-31 14534211core:ShareCapitalcore:PreviouslyStatedAmount2024-12-31 14534211core:ShareCapitalcore:PreviouslyStatedAmount2023-12-31 14534211core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-12-31 14534211core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-12-31 14534211core:PreviouslyStatedAmount2024-12-31 14534211core:PreviouslyStatedAmount2023-12-31 14534211business:SmallEntities2024-01-012024-12-31 14534211countries:EnglandWales2024-01-012024-12-31 14534211core:PlantMachinery2024-01-012024-12-31 14534211core:MotorVehicles2024-01-012024-12-31 14534211core:FurnitureFittings2024-01-012024-12-31 14534211core:ComputerEquipment2024-01-012024-12-31 14534211core:OtherPropertyPlantEquipment2024-01-012024-12-31 14534211core:IntangibleAssetsOtherThanGoodwill2023-12-31 14534211core:IntangibleAssetsOtherThanGoodwill2024-12-31 14534211core:IntangibleAssetsOtherThanGoodwill2024-01-012024-12-31 14534211core:FurnitureFittings2023-12-31 14534211core:ComputerEquipment2023-12-31 14534211core:FurnitureFittings2024-12-31 14534211core:ComputerEquipment2024-12-31 145342112022-12-112023-12-31 iso4217:GBP xbrli:pure
Company Registration No. 14534211 (England and Wales)
Heavenly Desserts Gm Ltd Unaudited accounts for the year ended 31 December 2024
Heavenly Desserts Gm Ltd Unaudited accounts Contents
Page
- 2 -
Heavenly Desserts Gm Ltd Company Information for the year ended 31 December 2024
Director
Daoud Tahir
Company Number
14534211 (England and Wales)
Registered Office
Heavenly Desserts Unit 6 Pioneer Place Curzon Street Burnley BB11 1FB England
- 3 -
Heavenly Desserts Gm Ltd Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
11,767 
14,350 
Tangible assets
167,056 
200,433 
178,823 
214,783 
Current assets
Inventories
20,000 
15,000 
Debtors
4,792 
1,039 
Cash at bank and in hand
30,504 
37,187 
55,296 
53,226 
Creditors: amounts falling due within one year
(168,983)
(170,529)
Net current liabilities
(113,687)
(117,303)
Total assets less current liabilities
65,136 
97,480 
Creditors: amounts falling due after more than one year
(107,029)
(136,444)
Net liabilities
(41,893)
(38,964)
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
(41,895)
(38,966)
Shareholders' funds
(41,893)
(38,964)
For the year ending 31 December 2024 the company was entitled to exemption from audit 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 26 February 2025 and were signed on its behalf by
Daoud Tahir Director Company Registration No. 14534211
- 4 -
Heavenly Desserts Gm Ltd Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
Heavenly Desserts Gm Ltd is a private company, limited by shares, registered in England and Wales, registration number 14534211. The registered office is Heavenly Desserts Unit 6 Pioneer Place, Curzon Street, Burnley, BB11 1FB, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
18% Reducing Balance Method
Motor vehicles
18% Reducing Balance Method
Fixtures & fittings
18% Reducing Balance Method
Computer equipment
18% Reducing Balance Method
Other tangible fixed assets
18% Reducing Balance Method
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Other 
£ 
Cost
At 1 January 2024
17,500 
At 31 December 2024
17,500 
Amortisation
At 1 January 2024
3,150 
Charge for the year
2,583 
At 31 December 2024
5,733 
Net book value
At 31 December 2024
11,767 
At 31 December 2023
14,350 
- 5 -
Heavenly Desserts Gm Ltd Notes to the Accounts for the year ended 31 December 2024
5
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 January 2024
239,320 
5,110 
244,430 
Additions
463 
2,831 
3,294 
At 31 December 2024
239,783 
7,941 
247,724 
Depreciation
At 1 January 2024
43,077 
920 
43,997 
Charge for the year
35,407 
1,264 
36,671 
At 31 December 2024
78,484 
2,184 
80,668 
Net book value
At 31 December 2024
161,299 
5,757 
167,056 
At 31 December 2023
196,243 
4,190 
200,433 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
4,792 
1,039 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
6,831 
- 
VAT
17,992 
18,088 
Trade creditors
24,453 
26,802 
Taxes and social security
4,107 
2,139 
Loans from directors
115,600 
123,500 
168,983 
170,529 
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
107,029 
136,444 
9
Average number of employees
During the year the average number of employees was 0 (2023: 0).
- 6 -