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Skewers Of Delight Ltd
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Notes to the financial statements
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for the period ended 31 March 2026
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1
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Company information
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Skewers Of Delight Ltd is a private company registered in England and Wales. Its registered number is 16344862. The company is limited by shares. Its registered office is 13 Mary Street, Sunderland, SR1 3NH. Its principal place of business is 162 High Street East, Wallsend, Tyne and Wear, NE28 7RP.
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2
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Accounting policies
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Basis of preparing the financial statements
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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 historic cost convention.
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Adoption of the 2024 periodic review
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Skewers Of Delight Ltd has early adopted the amendments arising from the 2024 periodic review applicable to the standard referenced in the basis of preparation statement.
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These amendments mandate changes to various accounting policies and expand the required disclosures. The amendments are applied retrospectively, in accordance with paragraph 10.12 of the standard, with such exceptions and transitional arrangements as specified in paragraphs 1.40 to 1.68.
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Going concern
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In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
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The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
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Turnover
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Turnover is recognised from sales when a performance obligation under a valid contract with a customer has been satisfied at the transaction price allocated to that obligation. Transaction prices so recognised exclude Value Added Tax and any other sales taxes.
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3
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Average number of employees
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During the period the average number of employees was 5.
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4
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Creditors: amounts falling due within one year
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£
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Amounts owed to directors
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6,972
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VAT payable
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4,184
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11,156
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2
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