Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-312025-03-31The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.falsetrue2024-04-01falseNo description of principal activity22true 13040244 2024-04-01 2025-03-31 13040244 2025-03-31 13040244 2023-04-01 2024-03-31 13040244 2024-03-31 13040244 c:Director1 2024-04-01 2025-03-31 13040244 c:Director2 2024-04-01 2025-03-31 13040244 c:RegisteredOffice 2024-04-01 2025-03-31 13040244 d:OfficeEquipment 2024-04-01 2025-03-31 13040244 d:OfficeEquipment 2025-03-31 13040244 d:OfficeEquipment 2024-03-31 13040244 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 13040244 d:ComputerEquipment 2024-04-01 2025-03-31 13040244 d:ComputerEquipment 2025-03-31 13040244 d:ComputerEquipment 2024-03-31 13040244 d:ComputerEquipment d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 13040244 d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 13040244 d:CurrentFinancialInstruments 2025-03-31 13040244 d:CurrentFinancialInstruments 2024-03-31 13040244 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 13040244 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 13040244 d:ShareCapital 2025-03-31 13040244 d:ShareCapital 2024-03-31 13040244 d:RetainedEarningsAccumulatedLosses 2025-03-31 13040244 d:RetainedEarningsAccumulatedLosses 2024-03-31 13040244 c:FRS102 2024-04-01 2025-03-31 13040244 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 13040244 c:FullAccounts 2024-04-01 2025-03-31 13040244 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 13040244 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure
Company registration number: 13040244







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 MARCH 2025


DELICIOUS CREATIONS LTD






































img5a33.png                        

 


DELICIOUS CREATIONS LTD
 


 
COMPANY INFORMATION


Directors
Mrs J L Catton 
Mr M P Catton 




Registered number
13040244



Registered office
Pound House
Froxfield

Petersfield

GU32 1DQ




Accountants
Menzies LLP
Chartered Accountants

2nd Floor, Midas House

62 Goldsworth Road

Woking

Surrey

GU21 6LQ





 


DELICIOUS CREATIONS LTD
 



CONTENTS



Page
Statement of Financial Position
1 - 2
Notes to the Financial Statements
3 - 6


 


DELICIOUS CREATIONS LTD
REGISTERED NUMBER:13040244



STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2025

2025
2024
Note
£
£

Fixed assets
  

Tangible assets
 4 
1,270
958

  
1,270
958

Current assets
  

Debtors: amounts falling due within one year
 5 
6,661
17,337

Cash at bank and in hand
  
21,680
17,184

  
28,341
34,521

Creditors: amounts falling due within one year
 6 
(29,550)
(34,711)

Net current liabilities
  
 
 
(1,209)
 
 
(190)

Total assets less current liabilities
  
61
768

  

Net assets
  
61
768


Capital and reserves
  

Called up share capital 
  
2
2

Profit and loss account
  
59
766

  
61
768


Page 1

 


DELICIOUS CREATIONS LTD
REGISTERED NUMBER:13040244


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MARCH 2025

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 18 July 2025.




................................................
Mrs J L Catton
Director

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 


DELICIOUS CREATIONS LTD
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1.


General information

These financial statements have been prepared in compliance with FRS102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
Delicious Creations Limited is a private company limited by shares incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the registered office and principal place of business is disclosed on the company information page.
The company's functional and presentational currency is GBP.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. 

 
2.3

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.4

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.

 
2.5

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

Page 3

 


DELICIOUS CREATIONS LTD
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.6

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Office equipment
-
25%
Computer equipment
-
33%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.7

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

 
2.8

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2024 - 2).

Page 4

 


DELICIOUS CREATIONS LTD
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

4.


Tangible fixed assets





Office equipment
Computer equipment
Total

£
£
£



Cost or valuation


At 1 April 2024
625
4,073
4,698


Additions
200
1,086
1,286



At 31 March 2025

825
5,159
5,984



Depreciation


At 1 April 2024
155
3,585
3,740


Charge for the year on owned assets
206
768
974



At 31 March 2025

361
4,353
4,714



Net book value



At 31 March 2025
464
806
1,270


5.


Debtors

2025
2024
£
£


Trade debtors
-
2,290

Other debtors
6,434
14,594

Prepayments and accrued income
227
453

6,661
17,337



6.


Creditors: Amounts falling due within one year

2025
2024
£
£

Trade creditors
1,792
2,073

Corporation tax
20,311
23,831

Other taxation and social security
4,967
6,707

Accruals and deferred income
2,480
2,100

29,550
34,711


Page 5

 


DELICIOUS CREATIONS LTD
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

7.


Transactions with directors


Balance brought forward 1 April 2024
Advance/ credit
Reapid
Balance carried forward 31 March 2025
£
£
£
£

Director loan
14,594
-
(9,952)
4,642
14,594
-
(9,952)
4,642

No interest has been applied during the year.

 
Page 6