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Company Registration No. 14108661 (England and Wales)
Desserts Divine Ltd Unaudited accounts for the year ended 31 May 2024
Desserts Divine Ltd Unaudited accounts Contents
Page
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Desserts Divine Ltd Company Information for the year ended 31 May 2024
Director
Nikita KIPULU
Company Number
14108661 (England and Wales)
Registered Office
32A Stroud Green Road London London N4 3EA England
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Desserts Divine Ltd Statement of financial position as at 31 May 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
2,652 
2,244 
Current assets
Cash at bank and in hand
(16,374)
1,913 
Creditors: amounts falling due within one year
(500)
(450)
Net current (liabilities)/assets
(16,874)
1,463 
Total assets less current liabilities
(14,222)
3,707 
Creditors: amounts falling due after more than one year
(24,190)
(3,695)
Net (liabilities)/assets
(38,412)
12 
Capital and reserves
Called up share capital
12 
12 
Profit and loss account
(38,424)
- 
Shareholders' funds
(38,412)
12 
For the year ending 31 May 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 27 February 2025 and were signed on its behalf by
Nikita KIPULU Director Company Registration No. 14108661
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Desserts Divine Ltd Notes to the Accounts for the year ended 31 May 2024
1
Statutory information
Desserts Divine Ltd is a private company, limited by shares, registered in England and Wales, registration number 14108661. The registered office is 32A Stroud Green Road, London, London, N4 3EA, 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: 7 YEARS Fixtures & fittings: 10 YEARS
Plant & machinery
7 YEARS
Fixtures & fittings
10 YEARS
4
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 June 2023
1,080 
1,484 
2,564 
Additions
809 
- 
809 
At 31 May 2024
1,889 
1,484 
3,373 
Depreciation
At 1 June 2023
108 
212 
320 
Charge for the year
189 
212 
401 
At 31 May 2024
297 
424 
721 
Net book value
At 31 May 2024
1,592 
1,060 
2,652 
At 31 May 2023
972 
1,272 
2,244 
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Desserts Divine Ltd Notes to the Accounts for the year ended 31 May 2024
5
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Accruals
500 
450 
6
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Loans from directors
24,190 
3,695 
7
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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