REGISTERED NUMBER: 03687875 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

CANAPES DIRECT LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

T K Bambhra

REGISTERED OFFICE:

Silicon Business Centre

Unit 12-14

26 Wadsworth Road

Perivale, Greenford

Middlesex

UB6 7JZ

REGISTERED NUMBER:

03687875 (England and Wales)

ACCOUNTANTS:

Hill Wooldridge & Co.

Chartered Accountants

Monument House

215 Marsh Road

Pinner

Middlesex

HA5 5NE

FIXED ASSETS

Tangible assets

4

152,324

159,424

CURRENT ASSETS

Stocks

38,787

33,206

Debtors

5

458,863

444,652

Cash at bank and in hand

179,796

352,188

677,446

830,046

CREDITORS

Amounts falling due within one year

6

208,230

415,346

NET CURRENT ASSETS

469,216

414,700

TOTAL ASSETS LESS CURRENT LIABILITIES

621,540

574,124

PROVISIONS FOR LIABILITIES

38,081

39,856

NET ASSETS

583,459

534,268

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

583,359

534,168

583,459

534,268

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 21 August 2026 and were signed by:

T K Bambhra - Director

1.	STATUTORY INFORMATION

Canapes Direct 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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 etc

-

25% on reducing balance and 20% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 52 (2025 - 59 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

873,326

Additions

48,468

Disposals

(80,987

)

At 31 March 2026

840,807

DEPRECIATION

At 1 April 2025

713,902

Charge for year

42,229

Eliminated on disposal

(67,648

)

At 31 March 2026

688,483

NET BOOK VALUE

At 31 March 2026

152,324

At 31 March 2025

159,424

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

319,569

404,328

Other debtors

139,294

40,324

458,863

444,652

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

81,970

149,908

Trade creditors

51,039

112,284

Taxation and social security

45,172

79,822

Other creditors

30,049

73,332

208,230

415,346