DESSERT SPOT LIMITED

Company Registration Number:
14723753 (England and Wales)

Unaudited statutory accounts for the year ended 31 March 2025

Period of accounts

Start date: 1 April 2024

End date: 31 March 2025

DESSERT SPOT LIMITED

Contents of the Financial Statements

for the Period Ended 31 March 2025

Profit and loss
Balance sheet
Additional notes
Balance sheet notes

DESSERT SPOT LIMITED

Profit And Loss Account

for the Period Ended 31 March 2025

2025 13 months to 31 March 2024


£
£
Turnover: 34,123 34,123
Cost of sales: ( 11,500 ) ( 11,500 )
Gross profit(or loss): 22,623 22,623
Operating profit(or loss): 22,623 22,623
Profit(or loss) before tax: 22,623 22,623
Profit(or loss) for the financial year: 22,623 22,623

DESSERT SPOT LIMITED

Balance sheet

As at 31 March 2025

Notes 2025 13 months to 31 March 2024


£
£
Called up share capital not paid: 0 0
Fixed assets
Intangible assets:   0 0
Tangible assets: 3 16,761 20,313
Investments:   0 0
Total fixed assets: 16,761 20,313
Current assets
Stocks:   0 0
Debtors:   0 0
Cash at bank and in hand: 0 5,319
Investments:   0 0
Total current assets: 0 5,319
Prepayments and accrued income: 0 0
Creditors: amounts falling due within one year: 4 ( 11,700 ) ( 54,155 )
Net current assets (liabilities): (11,700) (48,836)
Total assets less current liabilities: 5,061 ( 28,523)
Creditors: amounts falling due after more than one year:   0 0
Provision for liabilities: 0 0
Accruals and deferred income: 0 0
Total net assets (liabilities): 5,061 (28,523)
Capital and reserves
Called up share capital: 1 1
Share premium account: 0 0
Other reserves: 0 0
Profit and loss account: 5,060 (28,524 )
Total Shareholders' funds: 5,061 (28,523)

The notes form part of these financial statements

DESSERT SPOT LIMITED

Balance sheet statements

For the year ending 31 March 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.

This report was approved by the board of directors on 20 December 2025
and signed on behalf of the board by:

Name: Mr Barry Davey
Status: Director

The notes form part of these financial statements

DESSERT SPOT LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2025

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

    Tangible fixed assets depreciation policy

    Depreciation is charged on tangible fixed assets on a straight-line basis over their estimated useful economic lives.

DESSERT SPOT LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2025

  • 2. Employees

    2025 13 months to 31 March 2024
    Average number of employees during the period 1 1

DESSERT SPOT LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2025

3. Tangible assets

Land & buildings Plant & machinery Fixtures & fittings Office equipment Motor vehicles Total
Cost £ £ £ £ £ £
At 1 April 2024 0 20,313 0 0 0 20,313
Additions 0 1,248 0 0 0 1,248
Disposals 0 0 0 0 0 0
Revaluations 0 0 0 0 0 0
Transfers 0 0 0 0 0 0
At 31 March 2025 0 21,561 0 0 0 21,561
Depreciation
At 1 April 2024 0 0 0 0 0 0
Charge for year 0 4,800 0 0 0 4,800
On disposals 0 0 0 0 0 0
Other adjustments 0 0 0 0 0 0
At 31 March 2025 0 4,800 0 0 0 4,800
Net book value
At 31 March 2025 0 16,761 0 0 0 16,761
At 31 March 2024 0 20,313 0 0 0 20,313

DESSERT SPOT LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2025

4. Creditors: amounts falling due within one year note

2025 13 months to 31 March 2024
£ £
Bank loans and overdrafts 0 0
Amounts due under finance leases and hire purchase contracts 0 0
Trade creditors 9,700
Taxation and social security 2,000
Other creditors 54,155
Total 11,700 54,155