Emilia's Delicatessen Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 04346026

Emilia's Delicatessen Limited

Filleted Unaudited Financial Statements

31 January 2026

Emilia's Delicatessen Limited

Statement of Financial Position

31 January 2026

	2026		2025
Note	£	£	£

Fixed assets

Tangible assets	5		9,000	8,894

Current assets

Stocks		7,000	7,000
Debtors	6	130,457	60,830
Cash at bank and in hand		12,444	900
		---------	--------
		149,901	68,730

Creditors: amounts falling due within one year	7	35,413		28,066
		---------		--------
Net current assets			114,488	40,664
			---------	--------
Total assets less current liabilities			123,488	49,558
			---------	--------
Net assets			123,488	49,558
			---------	--------

Capital and reserves

Called up share capital	100	100
Profit and loss account	123,388	49,458
	---------	--------
Shareholders funds	123,488	49,558
	---------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 January 2026 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 financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Emilia's Delicatessen Limited

Statement of Financial Position (continued)

31 January 2026

These financial statements were approved by the board of directors and authorised for issue on 8 June 2026 , and are signed on behalf of the board by:

Mr J Gouveia	Mrs A Gouveia
Director	Director

Company registration number: 04346026

Emilia's Delicatessen Limited

Notes to the Financial Statements

Year ended 31 January 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 88 New Kings Road, London, SW6 4LU.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 6 (2025: 7 ).

5. Tangible assets

	Fixtures and fittings	Motor vehicles	Total
	£	£	£
Cost
At 1 February 2025 and 31 January 2026	95,373	18,000	113,373
	--------	--------	---------
Depreciation
At 1 February 2025	95,373	7,200	102,573
Charge for the year	–	1,800	1,800
	--------	--------	---------
At 31 January 2026	95,373	9,000	104,373
	--------	--------	---------
Carrying amount
At 31 January 2026	–	9,000	9,000
	--------	--------	---------
At 31 January 2025	–	10,800	10,800
	--------	--------	---------

6. Debtors

	2026	2025
	£	£
Trade debtors	71,578	–
Other debtors	58,879	60,830
	---------	--------
	130,457	60,830
	---------	--------

7. Creditors: amounts falling due within one year

	2026	2025
	£	£
Corporation tax	20,913	21,706
Social security and other taxes	4,472	4,860
Other creditors	10,028	1,500
	--------	--------
	35,413	28,066
	--------	--------

8. Related party transactions

The company was under the control of Mr J Gouveia and Mrs A Gouveia throughout the current and previous year. Mr J Gouveia is the managing director and majority shareholder. No transactions with related parties were undertaken such as are required to be disclosed under Financial Reporting Standard 8.