1 September 2024 false Taxfiler 2024.6 13583057 business:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 13583057 2024-08-31 13583057 2024-09-01 2025-08-31 13583057 business:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 13583057 business:AbridgedAccounts 2024-09-01 2025-08-31 13583057 2025-08-31 13583057 2024-08-31 13583057 core:WithinOneYear 2025-08-31 13583057 core:WithinOneYear 2024-08-31 13583057 core:ShareCapital core:PreviouslyStatedAmount 2025-08-31 13583057 core:ShareCapital core:PreviouslyStatedAmount 2024-08-31 13583057 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-08-31 13583057 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-08-31 13583057 core:PreviouslyStatedAmount 2025-08-31 13583057 core:PreviouslyStatedAmount 2024-08-31 13583057 business:SmallEntities 2024-09-01 2025-08-31 13583057 business:Director1 2024-09-01 2025-08-31 13583057 countries:EnglandWales 2024-09-01 2025-08-31 13583057 business:RegisteredOffice 2024-09-01 2025-08-31 13583057 core:PlantMachinery 2024-09-01 2025-08-31 13583057 core:FurnitureFittings 2024-09-01 2025-08-31 13583057 core:AcceleratedTaxDepreciationDeferredTax 2025-08-31 13583057 core:AcceleratedTaxDepreciationDeferredTax 2024-08-31 13583057 2023-08-31 13583057 2023-09-01 2024-08-31 13583057 business:OrdinaryShareClass1 2024-09-01 2025-08-31 13583057 business:OrdinaryShareClass1 2023-09-01 2024-08-31 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 13583057 (England and Wales)
H&R DELIGHTS LIMITED Unaudited accounts for the year ended 31 August 2025
H&R DELIGHTS LIMITED Statement of financial position as at 31 August 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
21,607
28,284
Current assets
Inventories
16,550
16,745
Debtors
2,193
2,206
Cash at bank and in hand
58,387
59,442
77,130
78,393
Creditors: amounts falling due within one year
(93,428)
(109,748)
Net current liabilities
(16,298)
(31,355)
Total assets less current liabilities
5,309
(3,071)
Provisions for liabilities
Deferred tax
5
(2,790)
(3,770)
Net assets/(liabilities)
2,519
(6,841)
Capital and reserves
Called up share capital
6
100
100
Profit and loss account
2,419
(6,941)
Shareholders' funds
2,519
(6,841)
For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 13 October 2025 and were signed on its behalf by
Hamid Raza Director Company Registration No. 13583057
- 2 -
H&R DELIGHTS LIMITED Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
H&R DELIGHTS LIMITED is a private company, limited by shares, registered in England and Wales, registration number 13583057. The registered office is 113 WELLGATE, ROTHERHAM, S60 2NH, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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 and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% on reducing balance
Fixtures & fittings
20% on reducing balance
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
- 3 -
H&R DELIGHTS LIMITED Notes to the Accounts for the year ended 31 August 2025
4
Tangible fixed assets
Total
£
Cost or valuation
At 1 September 2024
63,758
At 31 August 2025
63,758
Depreciation
At 1 September 2024
35,474
Charge for the year
6,677
At 31 August 2025
42,151
Net book value
At 31 August 2025
21,607
At 31 August 2024
28,284
5
Deferred taxation
2025
2024
£
£
Accelerated capital allowances
2,790
3,770
2025
2024
£
£
Provision at start of year
3,770
5,084
Credited to the profit and loss account
(980)
(1,314)
Provision at end of year
2,790
3,770
6
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
7
Average number of employees
During the year the average number of employees was 2 (2024: 3).
- 4 -