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Company Registration No. 12045466 (England and Wales)
SummerDelight Co Ltd Unaudited accounts for the year ended 30 June 2024
SummerDelight Co Ltd Unaudited accounts Contents
Page
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SummerDelight Co Ltd Company Information for the year ended 30 June 2024
Directors
Man Ching Low Man Ching Low
Company Number
12045466 (England and Wales)
Registered Office
1A PARKWAY CAMDEN TOWN LONDON NW1 7PG ENGLAND
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SummerDelight Co Ltd Statement of financial position as at 30 June 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
5,000 
10,000 
Tangible assets
46,383 
57,427 
51,383 
67,427 
Current assets
Inventories
44,710 
6,040 
Debtors
20,241 
11,445 
Cash at bank and in hand
22,276 
62,055 
87,227 
79,540 
Creditors: amounts falling due within one year
(300,944)
(217,255)
Net current liabilities
(213,717)
(137,715)
Net liabilities
(162,334)
(70,288)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(162,434)
(70,388)
Shareholders' funds
(162,334)
(70,288)
For the year ending 30 June 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 directors acknowledge their 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 of Directors and authorised for issue on 28 March 2025 and were signed on its behalf by
Man Ching Low Director Company Registration No. 12045466
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SummerDelight Co Ltd Notes to the Accounts for the year ended 30 June 2024
1
Statutory information
SummerDelight Co Ltd is a private company, limited by shares, registered in England and Wales, registration number 12045466. The registered office is 1A PARKWAY, CAMDEN TOWN, LONDON, NW1 7PG, 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.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
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:
4
Intangible fixed assets
Other 
£ 
Cost
At 1 July 2023
25,000 
At 30 June 2024
25,000 
Amortisation
At 1 July 2023
15,000 
Charge for the year
5,000 
At 30 June 2024
20,000 
Net book value
At 30 June 2024
5,000 
At 30 June 2023
10,000 
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SummerDelight Co Ltd Notes to the Accounts for the year ended 30 June 2024
5
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 July 2023
14,263 
96,312 
1,192 
111,767 
Additions
550 
- 
- 
550 
At 30 June 2024
14,813 
96,312 
1,192 
112,317 
Depreciation
At 1 July 2023
6,758 
47,000 
582 
54,340 
Charge for the year
1,610 
9,862 
122 
11,594 
At 30 June 2024
8,368 
56,862 
704 
65,934 
Net book value
At 30 June 2024
6,445 
39,450 
488 
46,383 
At 30 June 2023
7,505 
49,312 
610 
57,427 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
7,209 
3,610 
Trade debtors
12,406 
7,209 
Accrued income and prepayments
626 
626 
20,241 
11,445 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
13,562 
8,980 
Other creditors
6,321 
8,275 
Loans from directors
281,061 
200,000 
300,944 
217,255 
8
Average number of employees
During the year the average number of employees was 11 (2023: 11).
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