Angel Delicatessen Ltd - Filleted accounts

Registered number

07070208

Angel Delicatessen Ltd

Filleted Accounts

31 October 2025

Angel Delicatessen Ltd
Registered number:		07070208
Balance Sheet
as at 31 October 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		4,066			4,518

Current assets
Stocks		1,750			5,720
Debtors	4	23,068			18,946
Cash at bank and in hand		50			50
		24,868			24,716

Creditors: amounts falling due within one year	5	(101,647)			(71,146)

Net current liabilities			(76,779)			(46,430)

Total assets less current liabilities			(72,713)			(41,912)

Creditors: amounts falling due after more than one year	6		(24,290)			(27,276)



Net liabilities			(97,003)			(69,188)

Capital and reserves
Called up share capital			4			4
Profit and loss account			(97,007)			(69,192)

Shareholders' funds			(97,003)			(69,188)

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Rozanna Christodoulou
Director
Approved by the board on 23 July 2026

Angel Delicatessen Ltd
Notes to the Accounts
for the year ended 31 October 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Going concern
	The company has been materially and adversely affected by high supplier costs, rising utility costs, rising rent and rates, and increased taxation, all of which have had an adverse impact on the company. The company incurred an operating loss of £27,815 for the year ended 31 October 2025 (2024: operating loss of £19,139). In addition, the company reported net current liabilities of £76,779 at 31 October 2025 (2024: net current liabilities of £46,430). Due to the ongoing difficulties within the industry, the directors are uncertain as to when, or whether, the company will return to profitability. This uncertainty gives rise to a material uncertainty that may cast significant doubt on the company’s ability to continue as a going concern for the foreseeable future. The company is seeking to remain within its borrowing facilities.

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	10% reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.



2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			-		1


3	Tangible fixed assets
		Leasehold additions		Plant and machinery etc		Total
£			£		£
	Cost
	At 1 November 2024	10,778		19,350		30,128
	At 31 October 2025	10,778		19,350		30,128

	Depreciation
	At 1 November 2024	10,778		14,832		25,610
	Charge for the year	-		452		452
	At 31 October 2025	10,778		15,284		26,062

	Net book value
	At 31 October 2025	-		4,066		4,066
	At 31 October 2024	-		4,518		4,518


4	Debtors			2025		2024
£					£

	Other debtors			23,068		18,946


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Bank loans and overdrafts			10,892		10,660
	Trade creditors			5,905		6,047
	Taxation and social security costs			-		6,328
	Other creditors			84,850		48,111
				101,647		71,146


6	Creditors: amounts falling due after one year			2025		2024
£					£

	Bank loans			24,290		27,276


7	Loans			2025		2024
£					£
	Creditors include:

	Secured bank loans			28,545		31,531

	The above loan is backed by the governments bounce back loans guarantee scheme.


8	Other information

	Angel Delicatessen Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	U5 20 High Street
	London
	E15 2PP