Karen Delahunty Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 08751854

Karen Delahunty Limited

Filleted Unaudited Financial Statements

31 October 2025

Karen Delahunty Limited

Financial Statements

Year ended 31 October 2025

Contents	Page

Balance sheet	1

Notes to the financial statements	3

Karen Delahunty Limited

Balance Sheet

31 October 2025

	2025		2024
Note	£	£	£	£

Fixed assets

Tangible assets	6		416		625

Current assets

Stocks		55,089	60,450
Debtors	7	1,998	2,670
Cash at bank and in hand		6,276	3,941
		--------	--------
		63,363	67,061

Creditors: amounts falling due within one year	8	57,133		43,321
		--------		--------
Net current assets			6,230		23,740
			-------		--------
Total assets less current liabilities			6,646		24,365

Creditors: amounts falling due after more than one year	9		12,345		20,748

Provisions

Taxation including deferred tax	79	119
	--------	--------
Net (liabilities)/assets	( 5,778)	3,498
	--------	--------

Karen Delahunty Limited

Balance Sheet (continued)

31 October 2025

	2025		2024
Note	£	£	£	£

Capital and reserves

Called up share capital	100	100
Profit and loss account	( 5,878)	3,398
	-------	-------
Shareholder (deficit)/funds	( 5,778)	3,498
	-------	-------

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 profit and loss account has not been delivered.

For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 30 July 2026 , and are signed on behalf of the board by:

Mrs K P Delahunty
Director

Company registration number: 08751854

Karen Delahunty Limited

Notes to the Financial Statements

Year ended 31 October 2025

1. General information

The company is a private company limited by shares, registered in England & Wales. The address of the registered office is 6 Corunna Court, Corunna Road, Warwick, CV34 5HQ.

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 and in sterling, which is the functional currency of the entity.

Going concern

The director acknowledges the losses in the company but believes with their continued support that the company is a going concern.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Current tax is recognised on taxable profit for the current and past periods. Deferred tax is recognised in respect of all timing differences at the reporting date.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

	Goodwill	-	20% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant & Machinery	-	25% straight line
Fixtures & Fittings	-	25% straight line

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).

5. Intangible assets

	Goodwill
	£
Cost
At 1 November 2024 and 31 October 2025	30,000
	--------
Amortisation
At 1 November 2024 and 31 October 2025	30,000
	--------
Carrying amount
At 31 October 2025	–
	--------
At 31 October 2024	–
	--------

6. Tangible assets

	Plant and machinery	Fixtures and fittings	Total
	£	£	£
Cost
At 1 November 2024 and 31 October 2025	12,696	10,000	22,696
	--------	--------	--------
Depreciation
At 1 November 2024	12,071	10,000	22,071
Charge for the year	209	–	209
	--------	--------	--------
At 31 October 2025	12,280	10,000	22,280
	--------	--------	--------
Carrying amount
At 31 October 2025	416	–	416
	--------	--------	--------
At 31 October 2024	625	–	625
	--------	--------	--------

7. Debtors

	2025	2024
	£	£
Other debtors	1,998	2,670
	-------	-------

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	3,207	5,384
Trade creditors	14,524	15,841
Corporation tax	–	1,024
Social security and other taxes	6,882	3,240
Other creditors	32,520	17,832
	--------	--------
	57,133	43,321
	--------	--------

9. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	–	3,207
Other creditors	12,345	17,541
	--------	--------
	12,345	20,748
	--------	--------

10. Director's advances, credits and guarantees

During the year the director had an interest-free, repayable on demand loan with the company. At the start of the year the company owed her £9,818 and at the end of the year, owed her £23,352.