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Registered Number: 12697571
NCL DELI LTD
Unaudited Financial Statements
Period of accounts Start date: 01 July 2024 End date: 30 June 2025

NCL Deli Ltd Contents Page For the year ended 30 June 2025
Statement of financial position | 1
Notes to the financial statements | 2

NCL Deli Ltd Statement of Financial Position As at 30 June 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 4 | 20,117 |  | 22,352
|  | 20,117 |  | 22,352
Current assets |  |  |
Stocks | 5 | 14,855 |  | 13,899
Debtors | 6 | 9,909 |  | 10,667
Cash at bank and in hand |  | 27,080 |  | 19,184
|  | 51,844 |  | 43,750
Creditors: amount falling due within one year | 7 | (8,464) |  | (11,226)
Net current assets |  | 43,380 |  | 32,524
Total assets less current liabilities |  | 63,497 |  | 54,876
Net assets |  | 63,497 |  | 54,876
Capital and reserves |  |  |
Called up share capital | 8 | 100 |  | 100
Profit and loss account |  | 63,397 |  | 54,776
Shareholders' funds |  | 63,497 |  | 54,876
For the year ended 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 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 financial statements were approved by the board of directors on 02 April 2026 and were signed on its behalf by:
------------------------------- Tahira Safdar Director
1

NCL Deli Ltd Notes to the Financial Statements For the year ended 30 June 2025
General Information NCL Deli Ltd is a private company, limited by shares, registered in , registration number 12697571, registration address 53 George Street, Newcastle Upon Tyne, Tyne and Wear, NE4 7JN. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Government grants Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred. Website cost Planning and operating costs for the company's website are charged to the income statement as incurred. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Dividends Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery | 10% Reducing Balance
Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Staff Costs
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Wages and salaries | 78,470 |  | 33,514
| 78,470 |  | 33,514
Average number of employees during the year | Number |  | Number
Administration | 1 |  | 1
Sales | 6 |  | 4
| 7 |  | 5
3. | Average number of employees Average number of employees during the year was 7 (2024 : 5).
4. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Total
| £ |  | £
At 01 July 2024 | 83,575 |  | 83,575
Additions | - |  | -
Disposals | - |  | -
At 30 June 2025 | 83,575 |  | 83,575
Depreciation
At 01 July 2024 | 61,223 |  | 61,223
Charge for year | 2,235 |  | 2,235
On disposals | - |  | -
At 30 June 2025 | 63,458 |  | 63,458
Net book values
Closing balance as at 30 June 2025 | 20,117 |  | 20,117
Opening balance as at 01 July 2024 | 22,352 |  | 22,352
5. | Stocks
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Stocks | 14,855 |  | 13,899
| 14,855 |  | 13,899
6. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Other Debtors | 9,907 |  | 10,666
PAYE & Social Security | 2 |  | 1
| 9,909 |  | 10,667
7. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Creditors | 0 |  | 6,197
Corporation Tax | 5,657 |  | 3,110
Accrued Expenses | 0 |  | 975
Directors' Current Accounts | 944 |  | 944
VAT | 1,863 |  | 0
| 8,464 |  | 11,226
8. | Share Capital
Allotted, called up and partly paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
100 Class A shares of £1.00 each | 100 |  | 100
| 100 |  | 100
2