LEICESTER DESSERT SHOP CENTRAL LTD

LEICESTER DESSERT SHOP CENTRAL LTD Accountants' Report For the year ended 31 July 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 July 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. ASK ACCOUNTANTS UK LIMITED 31 July 2025 .................................................... ASK ACCOUNTANTS UK LIMITED 178 Merton High Street London SW19 1AY 27 April 2026 2

LEICESTER DESSERT SHOP CENTRAL LTD
Accountants' Report
For the year ended 31 July 2025

Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 July 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
ASK ACCOUNTANTS UK LIMITED
31 July 2025

....................................................

ASK ACCOUNTANTS UK LIMITED
178
Merton High Street
London
SW19 1AY
27 April 2026

LEICESTER DESSERT SHOP CENTRAL LTD
Statement of Financial Position
As at 31 July 2025

	Notes	2025 £	2024 £
Current assets
Stocks	3	2,735	4,096
Debtors	4	1,594	2,389
Cash at bank and in hand		41,251	27,477
		45,580	33,962
Creditors: amount falling due within one year	5	(28,358)	(25,701)
Net current assets		17,222	8,261

Total assets less current liabilities		17,222	8,261
Provisions for liabilities	6	(738)	(770)
Net assets		16,484	7,491

Capital and reserves
Called up share capital		100	100
Profit and loss account		16,384	7,391
Shareholders' funds		16,484	7,491

For the year ended 31 July 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 financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The financial statements were approved by the board of directors on 27 April 2026 and were signed on its behalf by:

-------------------------------
Arshad Parekh
Director

LEICESTER DESSERT SHOP CENTRAL LTD
Notes to the Financial Statements
For the year ended 31 July 2025

General Information

LEICESTER DESSERT SHOP CENTRAL LTD is a private company, limited by shares, registered in England and Wales, registration number 14259559, registration address 49-51, Belgrave Gate, Leicester, Leicestershire, LE1 3HR.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

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

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:

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.	Average number of employees Average number of employees during the year was 22 (2024 : 16).

Stocks

	2025 £		2024 £
Stocks	2,735		4,096
	2,735		4,096

Debtors: amounts falling due within one year

	2025 £		2024 £
Trade Debtors	1,594		389
	1,594		389

Debtors: amounts falling due after one year

	2025 £		2024 £
Directors' Loan Accounts	-		2,000
	-		2,000

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	4,708	1,505
Corporation Tax	2,109	1,751
PAYE & Social Security	1,464	1,366
Accrued Expenses	-	8,400
Wages & Salaries Control Account	7,301	9,383
Directors' Current Accounts	10,329	-
VAT	2,447	3,296
	28,358	25,701

Creditors: amount falling due after more than one year

	2025 £		2024 £
	-		-

Provisions for liabilities

	2025 £		2024 £
Pension Provisions	738		770
	738		770


Registered Number: 14259559
England and Wales
LEICESTER DESSERT SHOP CENTRAL LTD

Unaudited Financial Statements

Period of accounts Start date: 01 August 2024 End date: 31 July 2025