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Registered number: 4437250

Delicatessen Palmeira Limited

ACCOUNTS

FOR THE YEAR ENDED 31/03/2025

Prepared By:

Sheikh Associates Limited

Accountants and Registered Auditors

Regus Business Centre

Cardinal Point, Park Road

Rickmansworth

Herts

WD3 1RE

Delicatessen Palmeira Limited

ACCOUNTS

FOR THE YEAR ENDED 31/03/2025

DIRECTORS

Mr J Freitas

Mr I Freitas

SECRETARY

Mrs L Freitas

REGISTERED OFFICE

234 High Street

London

E10 5PS

COMPANY DETAILS

Private company limited by shares registered in EW - England and Wales, registered number 4437250

BANKERS

Barclays Bank Plc

ACCOUNTANTS

Sheikh Associates Limited

Accountants and Registered Auditors

Regus Business Centre

Cardinal Point, Park Road

Rickmansworth

Herts

WD3 1RE

Delicatessen Palmeira Limited

ACCOUNTS
FOR THEYEARENDED31/03/2025
CONTENTS
		Page
Directors' Report		-
Accountants' Report		-
Statement Of Comprehensive Income		-
Balance Sheet		3
Notes To The Accounts		4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account		-
Profit And Loss Account Summaries		-

Delicatessen Palmeira Limited

BALANCE SHEET AT 31/03/2025
						2025				2024
		Notes				£				£
FIXED ASSETS
Tangible assets		4				21,019				27,570
CURRENT ASSETS
Stock				20,000				17,000
Debtors		6		5,889				7,762
Cash at bank and in hand				15,292				38,848
				41,181				63,610
CREDITORS: Amounts falling due within one year		7		92,980				85,370
NET CURRENT LIABILITIES						(51,799)				(21,760)
TOTAL ASSETS LESS CURRENT LIABILITIES						(30,780)				5,810
CREDITORS: Amounts falling due after more than one year		8				26,636				32,691
NET LIABILITIES						(57,416)				(26,881)
CAPITAL AND RESERVES
Called up share capital		9				100				100
Profit and loss account						(57,516)				(26,981)
SHAREHOLDERS' FUNDS						(57,416)				(26,881)
For the year ending 31/03/2025 the company was entitled to exemption 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.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 21/11/2025 and signed on their behalf by
.............................
Mr I Freitas
Director

Delicatessen Palmeira Limited

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31/03/2025

1. ACCOUNTING POLICIES

1a. Basis Of Accounting

The accounts have been prepared under the historical cost convention.

The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .

1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Equipment		straight line 25%

1c. Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.

When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.

1d. Goodwill

Goodwill arising in connection with the acquisition of businesses is capitalised and amortised over its estimated economic life to a maximum of 20 years. Goodwill is reviewed annually for impairment if events or changes in circumstances indicate that the carrying value may not be recoverable.

2. EMPLOYEES
				2025		2024
				No.		No.
Average number of employees				3		5

Delicatessen Palmeira Limited

3. INTANGIBLE FIXED ASSETS
		Purchased
		Goodwill		Total
		£		£
Cost
At 01/04/2024		15,400		15,400
At 31/03/2025		15,400		15,400
Depreciation
At 01/04/2024		15,400		15,400
At 31/03/2025		15,400		15,400
Net Book Amounts
At 31/03/2025		-		-

4. TANGIBLE FIXED ASSETS
		Short Leasehold		Commercial
		Properties		Vehicles		Equipment		Total
		£		£		£		£
Cost
At 01/04/2024		6,607		2,695		74,557		83,859
Additions		-		-		1,000		1,000
Disposals		-		(2,695)		-		(2,695)
At 31/03/2025		6,607		-		75,557		82,164
Depreciation
At 01/04/2024		-		2,695		53,594		56,289
Disposals		-		(2,695)		-		(2,695)
For the year		-		-		7,551		7,551
At 31/03/2025		-		-		61,145		61,145
Net Book Amounts
At 31/03/2025		6,607		-		14,412		21,019
At 31/03/2024		6,607		-		20,963		27,570

5. STOCK				2025		2024
				£		£
Stock comprises:
Stock				20,000		17,000
				20,000		17,000

Delicatessen Palmeira Limited

6. DEBTORS				2025		2024
				£		£
Amounts falling due within one year
VAT				5,889		762
Prepayments				-		7,000
				5,889		7,762

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
				2025		2024
				£		£
PAYE control				23,342		13,603
Salaries and wages control				995		5,436
Directors current account				27,677		25,402
Bank Loan				7,560		7,560
Trade creditors				32,006		32,054
Accruals				1,400		1,315
				92,980		85,370

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
				2025		2024
				£		£
Bank loans (unsecured) >1yr				26,636		32,691
				26,636		32,691

9. SHARE CAPITAL				2025		2024
				£		£
Allotted, issued and fully paid:
100 Ordinary shares of £1 each				100		100
				100		100
New shares issued during period:
98 Ordinary shares of £1 each				98		98
				-		98