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REGISTERED NUMBER: 11118288 (England and Wales)














THE LARDER DELICATESSEN LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024






THE LARDER DELICATESSEN LIMITED (REGISTERED NUMBER: 11118288)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 December 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


THE LARDER DELICATESSEN LIMITED

COMPANY INFORMATION
for the Year Ended 31 December 2024







DIRECTOR: Miss H E Craddock





REGISTERED OFFICE: 5 Imperial Court
Laporte Way
Luton
Bedfordshire
LU4 8FE





REGISTERED NUMBER: 11118288 (England and Wales)





ACCOUNTANTS: Miller & Co
Chartered Accountants
5 Imperial Court
Laporte Way
Luton
Bedfordshire
LU4 8FE

THE LARDER DELICATESSEN LIMITED (REGISTERED NUMBER: 11118288)

STATEMENT OF FINANCIAL POSITION
31 December 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 5 - -
Tangible assets 6 25,006 33,346
25,006 33,346

CURRENT ASSETS
Stocks 30,913 19,839
Debtors 7 3,358 5,961
Cash at bank and in hand 9,806 11,584
44,077 37,384
CREDITORS
Amounts falling due within one year 8 143,705 162,272
NET CURRENT LIABILITIES (99,628 ) (124,888 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(74,622

)

(91,542

)

CREDITORS
Amounts falling due after more than one
year

9

8,556

16,395
NET LIABILITIES (83,178 ) (107,937 )

CAPITAL AND RESERVES
Called up, paid and allotted share capital 100 100
Retained earnings (83,278 ) (108,037 )
SHAREHOLDERS' FUNDS (83,178 ) (107,937 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

THE LARDER DELICATESSEN LIMITED (REGISTERED NUMBER: 11118288)

STATEMENT OF FINANCIAL POSITION - continued
31 December 2024


The 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 20 March 2025 and were signed by:





Miss H E Craddock - Director


THE LARDER DELICATESSEN LIMITED (REGISTERED NUMBER: 11118288)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 December 2024

1. STATUTORY INFORMATION

The Larder Delicatessen Limited is a private company, limited by shares, registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling, rounded to the nearest pound.

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 have been prepared on a going concern basis, which is considered appropriate by the director as the company operates within its agreed banking facilities and with the support of the director.

Income recognition
Income is recognised when goods/services have been delivered to customers such that risks and rewards of ownership have transferred to them.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2018, is being amortised evenly over its estimated useful life of five years.

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.
Fixtures and fittings - 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.

Taxation
Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. 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 balance sheet date that are expected to apply to the reversal of timing differences. Deferred tax on revalued non-depreciable tangible fixed assets and investment properties is measured using the rates and allowances that apply to the sale of the asset.

THE LARDER DELICATESSEN LIMITED (REGISTERED NUMBER: 11118288)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 December 2024

3. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 22 (2023 - 18 ) .

5. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 January 2024
and 31 December 2024 23,028
AMORTISATION
At 1 January 2024
and 31 December 2024 23,028
NET BOOK VALUE
At 31 December 2024 -
At 31 December 2023 -

6. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
£   
COST
At 1 January 2024
and 31 December 2024 67,784
DEPRECIATION
At 1 January 2024 34,438
Charge for year 8,340
At 31 December 2024 42,778
NET BOOK VALUE
At 31 December 2024 25,006
At 31 December 2023 33,346

THE LARDER DELICATESSEN LIMITED (REGISTERED NUMBER: 11118288)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 December 2024

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 1,678 4,590
Other debtors 1,680 1,371
3,358 5,961

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 15,472 7,716
Trade creditors 19,579 40,012
Taxation and social security 8,409 13,840
Other creditors 100,245 100,704
143,705 162,272

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 8,556 16,395

10. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2024 2023
£    £   
Within one year 11,200 18,710
Between one and five years - 11,200
11,200 29,910

11. RELATED PARTY DISCLOSURES

The director operates a loan account with the company. During the year, loans in aggregate of £6,336 were repaid by the company. At the year end, the company owed the director £89,602.