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Company Registration No. 13360521 (England and Wales)
Great Horton Delights Ltd Unaudited accounts for the year ended 30 April 2025
Great Horton Delights Ltd Statement of financial position as at 30 April 2025
2025
Notes
£
Fixed assets
Tangible assets
4
50,515
Current assets
Inventories
12,765
Debtors
42,413
Cash at bank and in hand
21,477
76,655
Creditors: amounts falling due within one year
(89,764)
Net current liabilities
(13,109)
Net assets
37,406
Capital and reserves
Called up share capital
5
1
Profit and loss account
37,405
Shareholders' funds
37,406
For the year ending 30 April 2025 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
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 and authorised for issue on 18 February 2026 and were signed on its behalf by
Hamza Ali Anwar Director Company Registration No. 13360521
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Great Horton Delights Ltd Notes to the Accounts for the year ended 30 April 2025
1
Statutory information
Great Horton Delights Ltd is a private company, limited by shares, registered in England and Wales, registration number 13360521. The registered office is 563 Great Horton Road, Bradford, West Yorkshire, BD7 4EF, England.
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
20% on reducing balance
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.
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.
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Great Horton Delights Ltd Notes to the Accounts for the year ended 30 April 2025
4
Tangible fixed assets
Total
£
Cost or valuation
At 1 May 2024
85,763
Additions
9,560
At 30 April 2025
95,323
Depreciation
At 1 May 2024
32,179
Charge for the year
12,629
At 30 April 2025
44,808
Net book value
At 30 April 2025
50,515
5
Share capital
2025
£
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1
6
Average number of employees
During the year the average number of employees was 4.
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