LUSCIOUS DESSERTS LTD

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: SC645563

		2024		2023
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		6,252		6,790

			6,252		6,790
CURRENT ASSETS
Stocks	5	2,830		2,155
Cash at bank and in hand		5,322		2,686

		8,152		4,841
Creditors: Amounts Falling Due Within One Year	6	(22,747 )		(18,586 )

NET CURRENT ASSETS (LIABILITIES)			(14,595 )		(13,745 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(8,343 )		(6,955 )

NET LIABILITIES			(8,343 )		(6,955 )

CAPITAL AND RESERVES
Called up share capital	7		1		1
Profit and Loss Account			(8,344 )		(6,956 )

SHAREHOLDERS' FUNDS			(8,343)		(6,955)

For the year ending 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mrs Samina Hakeem

Director

4th December 2025

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

LUSCIOUS DESSERTS LTD is a private company, limited by shares, incorporated in Scotland, registered number SC645563 . The registered office is 47-B Thornton Road, Kirkmuirhill, ML11 9QE.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	13 %
Motor Vehicles	13 %
Fixtures & Fittings	13 %
Computer Equipment	13 %

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2023: 3)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 October 2023	4,520	500	7,850	980	13,850
Additions	-	-	1,291	-	1,291

As at 30 September 2024	4,520	500	9,141	980	15,141

Depreciation
As at 1 October 2023	2,352	116	4,084	508	7,060
Provided during the period	588	65	1,049	127	1,829

As at 30 September 2024	2,940	181	5,133	635	8,889

...CONTINUED

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LUSCIOUS DESSERTS LTD

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2024

Net Book Value
As at 30 September 2024	1,580	319	4,008	345	6,252

As at 1 October 2023	2,168	384	3,766	472	6,790

5. Stocks

	2024	2023
	£	£
Materials	2,830	2,155

6. Creditors: Amounts Falling Due Within One Year

	2024	2023
	£	£
Other taxes and social security	9	-
Accruals and deferred income	2,520	1,610
Director's loan account	20,218	16,976

	22,747	18,586

7. Share Capital

	2024	2023
	£	£
Allotted, Called up and fully paid	1	1

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