Company Registration No. 09911496 (England and Wales)
H & Z DELIGHTS LTD
Unaudited accounts
for the year ended 31 December 2024
H & Z DELIGHTS LTD
Unaudited accounts
Contents
H & Z DELIGHTS LTD
Company Information
for the year ended 31 December 2024
Directors
H RAZA
Z-E- HUMA
Company Number
09911496 (England and Wales)
Accountants
Arif Khan Accountants Limited
25 Whetley Lane
Bradford
W Yorkshire
BD8 9EH
H & Z DELIGHTS LTD
Statement of financial position
as at 31 December 2024
Tangible assets
110,737
94,470
Cash at bank and in hand
86,736
145,008
Creditors: amounts falling due within one year
(247,498)
(283,094)
Net current liabilities
(84,441)
(58,763)
Total assets less current liabilities
26,296
35,707
Creditors: amounts falling due after more than one year
(15,619)
(25,649)
Called up share capital
100
100
Profit and loss account
10,577
9,958
Shareholders' funds
10,677
10,058
For the year ending 31 December 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 16 July 2025 and were signed on its behalf by
Z-E- HUMA
Director
Company Registration No. 09911496
H & Z DELIGHTS LTD
Notes to the Accounts
for the year ended 31 December 2024
H & Z DELIGHTS LTD is a private company, limited by shares, registered in England and Wales, registration number 09911496.
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
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.
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
10% REDUCING BALANCE BASIS
Motor vehicles
20% REDUCING BALANCE BASIS
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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.
H & Z DELIGHTS LTD
Notes to the Accounts
for the year ended 31 December 2024
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Total
Cost or valuation
At cost
At cost
At 1 January 2024
180,163
22,563
202,726
Additions
4,071
24,500
28,571
At 31 December 2024
184,234
47,063
231,297
At 1 January 2024
92,195
16,061
108,256
Charge for the year
9,204
3,100
12,304
At 31 December 2024
101,399
19,161
120,560
At 31 December 2024
82,835
27,902
110,737
At 31 December 2023
87,968
6,502
94,470
Amounts falling due within one year
Amounts falling due after more than one year
Other debtors
57,340
57,340
6
Creditors: amounts falling due within one year
2024
2023
Bank loans and overdrafts
-
447
Trade creditors
225,286
246,517
Taxes and social security
20,521
34,264
Other creditors
1,691
1,866
7
Creditors: amounts falling due after more than one year
2024
2023
Other creditors
15,619
25,649
8
Average number of employees
During the year the average number of employees was 8 (2023: 7).