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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
Page
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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
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H & Z DELIGHTS LTD Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
110,737 
94,470 
Current assets
Inventories
9,529 
9,094 
Debtors
66,792 
70,229 
Cash at bank and in hand
86,736 
145,008 
163,057 
224,331 
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)
Net assets
10,677 
10,058 
Capital and reserves
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
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H & Z DELIGHTS LTD Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
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.
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.
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
Pension costs
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
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.
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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 
Depreciation
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 
Net book value
At 31 December 2024
82,835 
27,902 
110,737 
At 31 December 2023
87,968 
6,502 
94,470 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
4,452 
3,960 
Trade debtors
- 
3,929 
Other debtors
5,000 
5,000 
9,452 
12,889 
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 
247,498 
283,094 
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).
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