1 August 2023 false No description of principal activity Taxfiler 2024.6 13520058business:PrivateLimitedCompanyLtd2023-08-012024-07-31 135200582023-07-31 135200582023-08-012024-07-31 13520058business:AuditExemptWithAccountantsReport2023-08-012024-07-31 13520058business:FilletedAccounts2023-08-012024-07-31 135200582024-07-31 13520058business:Director12023-08-012024-07-31 13520058business:Director22023-08-012024-07-31 13520058business:Director32023-08-012024-07-31 13520058business:RegisteredOffice2023-08-012024-07-31 135200582023-07-31 13520058core:WithinOneYear2024-07-31 13520058core:WithinOneYear2023-07-31 13520058core:ShareCapitalcore:PreviouslyStatedAmount2024-07-31 13520058core:ShareCapitalcore:PreviouslyStatedAmount2023-07-31 13520058core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-07-31 13520058core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-07-31 13520058core:PreviouslyStatedAmount2024-07-31 13520058core:PreviouslyStatedAmount2023-07-31 13520058business:SmallEntities2023-08-012024-07-31 13520058countries:EnglandWales2023-08-012024-07-31 13520058core:FurnitureFittings2023-08-012024-07-31 13520058core:FurnitureFittings2023-07-31 13520058core:FurnitureFittings2024-07-31 135200582022-08-012023-07-31 iso4217:GBP xbrli:pure
Company Registration No. 13520058 (England and Wales)
DESSERTS TOWN LTD Unaudited accounts for the year ended 31 July 2024
DESSERTS TOWN LTD Unaudited accounts Contents
Page
- 2 -
DESSERTS TOWN LTD Company Information for the year ended 31 July 2024
Directors
Mohammed Deloar Hossain Abu Md Saifuddin Shahadat Hossain Shahed
Company Number
13520058 (England and Wales)
Registered Office
20-22 Old Church Road London London E4 8DD England
Accountants
Connect Accountants Ltd Kemp House 160 City Road London England EC1V 2NX
- 3 -
DESSERTS TOWN LTD Statement of financial position as at 31 July 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
14,854 
22,280 
Current assets
Inventories
8,926 
8,653 
Debtors
30,189 
3,426 
Cash at bank and in hand
32,951 
27,450 
72,066 
39,529 
Creditors: amounts falling due within one year
(20,435)
(39,175)
Net current assets
51,631 
354 
Net assets
66,485 
22,634 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
66,385 
22,534 
Shareholders' funds
66,485 
22,634 
For the year ending 31 July 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 3 March 2025 and were signed on its behalf by
Abu Md Saifuddin Director Company Registration No. 13520058
- 4 -
DESSERTS TOWN LTD Notes to the Accounts for the year ended 31 July 2024
1
Statutory information
DESSERTS TOWN LTD is a private company, limited by shares, registered in England and Wales, registration number 13520058. The registered office is 20-22 Old Church Road, London, London, E4 8DD, 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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
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:
Fixtures & fittings
5 years straight line
- 5 -
DESSERTS TOWN LTD Notes to the Accounts for the year ended 31 July 2024
4
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 1 August 2023
37,132 
At 31 July 2024
37,132 
Depreciation
At 1 August 2023
14,852 
Charge for the year
7,426 
At 31 July 2024
22,278 
Net book value
At 31 July 2024
14,854 
At 31 July 2023
22,280 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
7,398 
3,426 
Amounts due from group undertakings etc.
4,791 
- 
Other debtors
18,000 
- 
30,189 
3,426 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
2,797 
2,016 
Amounts owed to group undertakings and other participating interests
- 
5,209 
Taxes and social security
14,111 
59 
Other creditors
1,363 
1,646 
Loans from directors
2,164 
30,245 
20,435 
39,175 
7
Average number of employees
During the year the average number of employees was 11 (2023: 15).
- 6 -