REGISTERED NUMBER: SC213612 (Scotland)

Financial Statements For The Period 1 June 2023 to 29 November 2024

for

Delizique Ltd.

Page

Company Information

1

Abridged Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Ms M Taylor

Ms J McGregor

SECRETARY:

Ms M Taylor

REGISTERED OFFICE:

c/o Robb Ferguson

Regent Court

70 West Regent Street

Glasgow

G2 2QZ

REGISTERED NUMBER:

SC213612 (Scotland)

ACCOUNTANTS:

Robb Ferguson Chartered Accountants

Regent Court

70 West Regent Street

Glasgow

G2 2QZ

FIXED ASSETS

Tangible assets

4

-

511,019

CURRENT ASSETS

Stocks

-

25,000

Debtors

80,381

49,978

Cash at bank and in hand

262,748

6,258

343,129

81,236

CREDITORS

Amounts falling due within one year

152,001

180,586

NET CURRENT ASSETS/(LIABILITIES)

191,128

(99,350

)

TOTAL ASSETS LESS CURRENT LIABILITIES

191,128

411,669

CREDITORS

Amounts falling due after more than one year

5

(8,266

)

(226,319

)

PROVISIONS FOR LIABILITIES

-

(31,383

)

NET ASSETS

182,862

153,967

CAPITAL AND RESERVES

Called up share capital

1,002

1,002

Retained earnings

181,860

152,965

SHAREHOLDERS' FUNDS

182,862

153,967

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 29 November 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 29 November 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Statement of Comprehensive Income and an abridged Statement of Financial Position for the period ended 29 November 2024 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 May 2026 and were signed on its behalf by:

Ms M Taylor - Director

1.	STATUTORY INFORMATION

Delizique Ltd. is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

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

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents net invoiced sales of goods & services, excluding value added tax. Turnover from the sale of goods & services are recognised when the goods & services are delivered to the customer.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

-

2% on cost

Fixed plant and equipment

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Stocks

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

Financial instruments

Basic financial instruments are recognised at amortised cost, with changes recognised in statement of comprehensive income.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Current or deferred taxation assets and liabilities are not discounted. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to the statement of other comprehensive income in the period to which they relate.

Hire purchase and leasing agreements

Assets obtained under hire purchase contracts or finance leases are capitalised in the statement of financial position. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to the statement of other comprehensive income over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to statement of other comprehensive income on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 23 (2023 - 25 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 June 2023

970,688

Additions

2,580

Disposals

(973,268

)

At 29 November 2024

-

DEPRECIATION

At 1 June 2023

459,669

Eliminated on disposal

(459,669

)

At 29 November 2024

-

NET BOOK VALUE

At 29 November 2024

-

At 31 May 2023

511,019

5.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN FIVE YEARS

2024

2023

£

£

Repayable by instalments

Bank loans more 5 yr

-

23,613

6.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

2024

2023

£

£

Net obligations repayable:

Within one year

456

912

Between one and five years

-

912

456

1,824

Non-cancellable

operating leases

2024

2023

£

£

Within one year

-

9,450

Between one and five years

-

27,000

In more than five years

-

42,000

-

78,450