REGISTERED NUMBER: 08849742 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST JANUARY 2026

FOR

TASTES DIVINE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

K D Manley

REGISTERED OFFICE:

17 Old Tatham

Holme on Spalding Moor

York

YO43 4BN

REGISTERED NUMBER:

08849742 (England and Wales)

ACCOUNTANTS:

CGA

Chartered Certified Accountants

3 & 4 Park Court

Riccall Road

Escrick

York

North Yorkshire

YO19 6ED

FIXED ASSETS

Tangible assets

4

24,529

31,706

CURRENT ASSETS

Debtors

5

59,095

10,679

Cash at bank

96,820

168,014

155,915

178,693

CREDITORS

Amounts falling due within one year

6

37,137

71,878

NET CURRENT ASSETS

118,778

106,815

TOTAL ASSETS LESS CURRENT LIABILITIES

143,307

138,521

CREDITORS

Amounts falling due after more than one year

7

-

(2,074

)

PROVISIONS FOR LIABILITIES

(4,070

)

(5,350

)

NET ASSETS

139,237

131,097

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

139,137

130,997

SHAREHOLDERS' FUNDS

139,237

131,097

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st January 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 5th August 2026 and were signed by:

K D Manley - Director

1.	STATUTORY INFORMATION

Tastes Divine Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover represents net invoiced services and courses, net of flat rate value added tax.

Revenue is recognised once the service has been completed and where it is virtually certain that payment will be received.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1st February 2025

6,403

24,220

13,103

Disposals

-

(884

)

-

At 31st January 2026

6,403

23,336

13,103

DEPRECIATION

At 1st February 2025

640

15,509

11,628

Charge for year

641

2,160

369

Eliminated on disposal

-

(816

)

-

At 31st January 2026

1,281

16,853

11,997

NET BOOK VALUE

At 31st January 2026

5,122

6,483

1,106

At 31st January 2025

5,763

8,711

1,475

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1st February 2025

20,000

3,605

67,331

Disposals

-

-

(884

)

At 31st January 2026

20,000

3,605

66,447

DEPRECIATION

At 1st February 2025

5,000

2,848

35,625

Charge for year

3,750

189

7,109

Eliminated on disposal

-

-

(816

)

At 31st January 2026

8,750

3,037

41,918

NET BOOK VALUE

At 31st January 2026

11,250

568

24,529

At 31st January 2025

15,000

757

31,706

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

3,450

5,900

Other debtors

55,645

4,779

59,095

10,679

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

2,267

7,000

Trade creditors

82

32,391

Taxation and social security

17,724

2,816

Other creditors

17,064

29,671

37,137

71,878

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

-

2,074

8.	RELATED PARTY DISCLOSURES

At the balance sheet date, the company owed £1,200 (2025 - £1,492) to members of key management personnel. No interest has been charged to the company in respect of this loan which is repayable on demand and is presented within creditors due within one year.