Delifonseca Dockside Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 07011274

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		115,669		119,694

			115,669		119,694
CURRENT ASSETS
Stocks	5	79,420		74,150
Debtors	6	63,753		69,378
Cash at bank and in hand		39,092		89,884

		182,265		233,412
Creditors: Amounts Falling Due Within One Year	7	(286,925 )		(355,131 )

NET CURRENT ASSETS (LIABILITIES)			(104,660 )		(121,719 )

TOTAL ASSETS LESS CURRENT LIABILITIES			11,009		(2,025 )

Creditors: Amounts Falling Due After More Than One Year	8		(54,167 )		(119,774 )

NET LIABILITIES			(43,158 )		(121,799 )

CAPITAL AND RESERVES
Called up share capital	10		2		2
Profit and Loss Account			(43,160 )		(121,801 )

SHAREHOLDERS' FUNDS			(43,158)		(121,799)

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Delifonseca Dockside Limited

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 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.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Ms Candice Fonseca

Director

18/05/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Delifonseca Dockside Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07011274 . The registered office is Brunswick House, Brunswick Way, Liverpool, L3 4BN.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	0%
Leasehold	0%
Plant & Machinery	15%
Fixtures & Fittings	15%
Computer Equipment	15%

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 41 (2025: 41)

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Delifonseca Dockside Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

4. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Motor Vehicles	Fixtures & Fittings
	£	£	£	£
Cost
As at 1 April 2025	79,036	97,796	3,500	21,334
Additions	-	-	-	-

As at 31 March 2026	79,036	97,796	3,500	21,334

Depreciation
As at 1 April 2025	-	64,150	3,500	14,722
Provided during the period	-	5,047	-	992

As at 31 March 2026	-	69,197	3,500	15,714

Net Book Value
As at 31 March 2026	79,036	28,599	-	5,620

As at 1 April 2025	79,036	33,646	-	6,612


	Computer Equipment	Total
	£	£
Cost
As at 1 April 2025	416	202,082
Additions	2,171	2,171

As at 31 March 2026	2,587	204,253

Depreciation
As at 1 April 2025	16	82,388
Provided during the period	157	6,196

As at 31 March 2026	173	88,584

Net Book Value
As at 31 March 2026	2,414	115,669

As at 1 April 2025	400	119,694

5. Stocks

	2026	2025
	£	£
Finished goods	79,420	74,150

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Delifonseca Dockside Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	48,196	58,216
Other debtors	15,557	11,162

	63,753	69,378

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	-	1,778
Trade creditors	130,085	235,546
Bank loans and overdrafts	3,198	3,854
Other creditors	83,367	55,132
Taxation and social security	70,275	58,821

	286,925	355,131

8. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	54,167	104,167
Other creditors	-	15,607

	54,167	119,774

9. Obligations Under Finance Leases and Hire Purchase

	2026	2025
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	-	1,778

10. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	2	2

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