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Company Registration No. 15103172 (England and Wales)
Delight Mcr Ltd Unaudited accounts for the year ended 31 August 2025
Delight Mcr Ltd Unaudited accounts Contents
Page
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Delight Mcr Ltd Company Information for the year ended 31 August 2025
Director
Morteza Amiri
Company Number
15103172 (England and Wales)
Registered Office
Turkish Delight 573 Barlow Moor Road Manchester Lancashire M21 8AE England
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Delight Mcr Ltd Statement of financial position as at 31 August 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
30,151 
30,151 
Tangible assets
47,910 
63,880 
78,061 
94,031 
Current assets
Inventories
1,190 
1,245 
Cash at bank and in hand
2,789 
4,780 
3,979 
6,025 
Creditors: amounts falling due within one year
(350)
(5,418)
Net current assets
3,629 
607 
Total assets less current liabilities
81,690 
94,638 
Creditors: amounts falling due after more than one year
(109,587)
(109,587)
Net liabilities
(27,897)
(14,949)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(27,997)
(15,049)
Shareholders' funds
(27,897)
(14,949)
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 director acknowledges his 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 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 and authorised for issue on 1 May 2026 and were signed on its behalf by
Morteza Amiri Director Company Registration No. 15103172
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Delight Mcr Ltd Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
Delight Mcr Ltd is a private company, limited by shares, registered in England and Wales, registration number 15103172. The registered office is Turkish Delight, 573 Barlow Moor Road, Manchester, Lancashire, M21 8AE, 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.
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
5
Fixtures & fittings
5
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 September 2024
30,151 
At 31 August 2025
30,151 
Amortisation
At 1 September 2024
- 
At 31 August 2025
- 
Net book value
At 31 August 2025
30,151 
At 31 August 2024
30,151 
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Delight Mcr Ltd Notes to the Accounts for the year ended 31 August 2025
5
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 September 2024
75,250 
4,600 
79,850 
At 31 August 2025
75,250 
4,600 
79,850 
Depreciation
At 1 September 2024
15,050 
920 
15,970 
Charge for the year
15,050 
920 
15,970 
At 31 August 2025
30,100 
1,840 
31,940 
Net book value
At 31 August 2025
45,150 
2,760 
47,910 
At 31 August 2024
60,200 
3,680 
63,880 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
- 
4,918 
Other creditors
350 
500 
350 
5,418 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Other creditors
60,000 
60,000 
Loans from directors
49,587 
49,587 
109,587 
109,587 
8
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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