CR Deli Limited - Filleted accounts

Registered number

13991743

CR Deli Limited

Filleted Accounts

31 March 2025

CR Deli Limited
Registered number:		13991743
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Current assets
Stocks		1,500			1,500
Cash at bank and in hand		8,157			17,356
		9,657			18,856

Creditors: amounts falling due within one year	3	(8,123)			(17,213)

Net current assets			1,534			1,643

Net assets			1,534			1,643

Capital and reserves
Called up share capital			1			1
Profit and loss account			1,533			1,642

Shareholder's funds			1,534			1,643

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Ms Chor Eng Chung
Director
Approved by the board on 14 December 2025

CR Deli Limited
Notes to the Accounts
for the year ended 31 March 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable. Turnover includes revenue earned from the sale of goods. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer.




	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Provision for deferred tax is not required.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.



2	Employees	2025		2024
Number			Number

	Average number of persons employed by the company	1		1


3	Creditors: amounts falling due within one year	2025		2024
£			£

	Taxation and social security costs	519		237
	Other creditors	7,604		16,976
		8,123		17,213


4	Other information

	CR Deli Limited is a private company limited by shares and incorporated in England. Its registered office is:
	5 Rupert Court
	London
	England
	W1D 6DY

5	Ultimate controlling party

	The company is controlled by the sole director.