The Delight Makers Ltd

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

Registered number: 07107226

		30 April 2025		30 April 2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		13,863		14,620
Investments	5		90		90

			13,953		14,710
CURRENT ASSETS
Stocks	6	3,625		3,625
Debtors	7	48,343		45,598
Cash at bank and in hand		26		91

		51,994		49,314
Creditors: Amounts Falling Due Within One Year	8	(184,352 )		(176,123 )

NET CURRENT ASSETS (LIABILITIES)			(132,358 )		(126,809 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(118,405 )		(112,099 )

Creditors: Amounts Falling Due After More Than One Year	9		(4,900 )		(6,300 )

NET LIABILITIES			(123,305 )		(118,399 )

CAPITAL AND RESERVES
Called up share capital	10		1,000		1,000
Profit and Loss Account			(124,305 )		(119,399 )

SHAREHOLDERS' FUNDS			(123,305)		(118,399)

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The Delight Makers Ltd

Balance Sheet (continued)

As At 30 April 2025

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 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

S Koshare-Edouardes

Director

27 April 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

The Delight Makers Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07107226 . The registered office is C/O BWBCA Limited Office 44, A30 Business Centre, Okehampton, Devon, EX20 1BG.

The presentation currency of the financial statements is the Pound Sterling (£).

The previous period covered 17 months, therefore the comparatives are not directly comparable.

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. Going Concern Disclosure

Jewellery sales are expected to continue in future periods due to the ongoing market for The Beatles memorabilia. It is the intention of the company to expand its sale methods to include both a 'lottery' and sponsorship system in order to obtain pieces of jewellery in future periods. This is expected to help earn more revenue per item of jewellery. The director has also confirmed that she will continue to support the company to enable it to meet its liabilities as and when they fall due. For these reasons, and because the director is the company's largest creditor, the accounts have been prepared on a going concern basis.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable. The subscriptions are valid for 12 months and relate to newsletters, access to competitions and offers. Subscription income is currently being recognised in the period in which it is received.

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:

Artwork For Exhibitions - Not depreciated

Heritage Asset - Not depreciated

Computer Equipment - Straight line over 3 years

2.5. Stocks and Work in Progress

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

2.6. Related Party Exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

2.7. Investments in Subsidiaries

Investments in subsidiary undertakings are recognised at cost.

3. Average Number of Employees

Average number of employees during the year was: NIL (2024: NIL)

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The Delight Makers Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2025

4. Tangible Assets

	Heritage Asset	Artwork For Exhibitions	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 May 2024	9,500	4,363	6,118	19,981

As at 30 April 2025	9,500	4,363	6,118	19,981

Depreciation
As at 1 May 2024	-	-	5,361	5,361
Provided during the period	-	-	757	757

As at 30 April 2025	-	-	6,118	6,118

Net Book Value
As at 30 April 2025	9,500	4,363	-	13,863

As at 1 May 2024	9,500	4,363	757	14,620

The heritage asset represents a painted panel from John Lennon's Rolls Royce; this was a sample panel submitted to John Lennon for approval. The panel is deemed to be a heritage asset and included in the accounts at cost. The director has carried out an impairment review at the balance sheet date and considers that there has been no physical deterioration or breakage, and there is no doubt over its authenticity.

The artwork held for exhibitions has not been depreciated as it is considered to have an unlimited useful life; particularly as the artist created artwork for The Beatles during the 60s which has maintained popularity. The director has carried out an impairment review at the balance sheet date and confirms that the artwork is still in good condition and that there is no other reason why the value may have been impaired.

5. Investments

	Subsidiaries
	£
Cost or Valuation
As at 1 May 2024	90

As at 30 April 2025	90

Provision
As at 1 May 2024	-

As at 30 April 2025	-

Net Book Value
As at 30 April 2025	90

As at 1 May 2024	90

6. Stocks

	30 April 2025	30 April 2024
	£	£
Stock	3,625	3,625

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The Delight Makers Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2025

7. Debtors

	30 April 2025	30 April 2024
	£	£
Due within one year
Other debtors	48,343	45,598

8. Creditors: Amounts Falling Due Within One Year

	30 April 2025	30 April 2024
	£	£
Trade creditors	11,715	11,620
Bank loans and overdrafts	2,100	933
Other creditors	170,537	163,570

	184,352	176,123

9. Creditors: Amounts Falling Due After More Than One Year

	30 April 2025	30 April 2024
	£	£
Bank loans	4,900	6,300

10. Share Capital

	30 April 2025	30 April 2024
Allotted, called up and fully paid	£	£
1,000 Ordinary Shares of £ 1.00 each	1,000	1,000

11. Related Party Transactions

Included within other creditors is £158,225 (2024: £151,114) owed to the director. This amount is interest free and repayable upon demand, although the director has confirmed that she will not withdraw her financial support to the detriment of the company or its other creditors.

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