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Registered number: 16089763
El Dog's Deli Limited
Unaudited Financial Statements
For the Period 19 November 2024 to 30 November 2025
El Dog's Deli Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
El Dog's Deli Limited
Balance Sheet
As At 30 November 2025
Balance Sheet
Registered number: 16089763

| 30 November 2025
--- | ---
| Notes | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,171
|  |  | 1,171
CURRENT ASSETS
Stocks | 5 | 38,000 |
Debtors | 6 | 890 |
Cash at bank and in hand |  | 13,147 |
|  | 52,037 |
Creditors: Amounts Falling Due Within One Year | 7 | (46,704 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 5,333
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 6,504
NET ASSETS |  |  | 6,504
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100
Profit and Loss Account |  |  | 6,404
SHAREHOLDERS' FUNDS |  |  | 6,504

Page 1
Page 2
El Dog's Deli Limited
Balance Sheet (continued)
As At 30 November 2025
For the period ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

E Fernandez Director
07/04/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
El Dog's Deli Limited
Notes to the Financial Statements
For the Period 19 November 2024 to 30 November 2025
Notes to the Financial Statements
1. General Information
El Dog's Deli Limited is a private company, limited by shares, incorporated in England & Wales, registered number 16089763 . The registered office is 183 Elliott Street, Tyldesley, Manchester, M29 8DR.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Significant judgements and estimations
In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
Judgements, estimates and assumptions have been made in the preparation of these financial statements. The Director has exercised estimates and assumptions when determining the value of stock at the balance sheet date.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings | 25% Straight line
Computer Equipment | 25% Straight line

2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
Page 3
Page 4
El Dog's Deli Limited
Notes to the Financial Statements (continued)
For the Period 19 November 2024 to 30 November 2025
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 3
3
4. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 19 November 2024 | - | - | -
Additions | 900 | 420 | 1,320
As at 30 November 2025 | 900 | 420 | 1,320
Depreciation
As at 19 November 2024 | - | - | -
Provided during the period | 113 | 36 | 149
As at 30 November 2025 | 113 | 36 | 149
Net Book Value
As at 30 November 2025 | 787 | 384 | 1,171
As at 19 November 2024 | - | - | -

5. Stocks

| 30 November 2025
--- | ---
| £
Stock | 38,000

Page 4
Page 5
El Dog's Deli Limited
Notes to the Financial Statements (continued)
For the Period 19 November 2024 to 30 November 2025
6. Debtors

| 30 November 2025
--- | ---
| £
Due within one year
Other debtors | 890

7. Creditors: Amounts Falling Due Within One Year

| 30 November 2025
--- | ---
| £
Trade creditors | 9,628
Bank loans and overdrafts | 22,480
Other creditors | 19
Taxation and social security | 14,577
| 46,704

8. Share Capital

| 30 November 2025
--- | ---
| £
Allotted, Called up and fully paid | 100

Page 5