Delight Foods International Limited

Registered number

10883753

Filleted Accounts

31 July 2025

Delight Foods International Limited
Registered number:		10883753
Balance Sheet
as at 31 July 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		336,249			403,951
Investments			-			-
			336,249			403,951

Current assets
Stocks		14,200			10,875
Debtors	4	91,772			98,115
Cash at bank and in hand		795,321			861,975
		901,293			970,965

Creditors: amounts falling due within one year	5	(30,621)			(20,204)

Net current assets			870,672			950,761

Total assets less current liabilities			1,206,921			1,354,712

Creditors: amounts falling due after more than one year	6		(764,502)			(935,639)



Net assets			442,419			419,073

Capital and reserves
Called up share capital			100			100
Profit and loss account			442,319			418,973

Shareholder's funds			442,419			419,073

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.



Victoria Boatey
Director
Approved by the board on 15 April 2026

Delight Foods International Limited
Notes to the Accounts
for the year ended 31 July 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, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Computer and other equipment			25% SL
	Motor vehicle			20% RB
	Plant and machinery			15% RB

	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. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					8		6


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 August 2024	15,000		538,109		64,395		617,504
	Additions	-		-		-		-
	At 31 July 2025	15,000		538,109		64,395		617,504

	Depreciation
	At 1 August 2024	7,500		171,210		34,843		213,553
	Charge for the year	1,875		59,917		5,910		67,702
	At 31 July 2025	9,375		231,127		40,753		281,255

	Net book value
	At 31 July 2025	5,625		306,982		23,642		336,249
	At 31 July 2024	7,500		366,899		29,552		403,951


4	Debtors					2025		2024
£							£

	Trade debtors					32,324		44,667
	Other debtors					59,448		53,448
						91,772		98,115


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

	Bank loans and overdrafts					5,497		10,377
	Taxation and social security costs					16,954		5,077
	Other creditors					8,170		4,750
						30,621		20,204


6	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					5,162		8,582
	Other creditors					759,340		927,057
						764,502		935,639


7	Events during and after the reporting date

	Delight Foods International Ltd, as reported in last year’s financial statements, initiated the development of a new mechanised production hub to meet rising demand. During the year under review, the factory setup was successfully completed, and production commenced in earnest following a longer-than-anticipated period of machinery and product testing. Despite these delays, management remains optimistic about the company’s future prospects.


8	Other information

	Delight Foods International Limited is a private company limited by shares and incorporated in England. Its registered office is:
	3 Hoylake Gardens
	Mitcham
	Surrey
	CR4 1ET