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Company Registration No. 09911496 (England and Wales)
H & Z Delights Ltd Unaudited accounts for the year ended 31 December 2025
H & Z Delights Ltd Statement of financial position as at 31 December 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
115,922
110,737
Current assets
Inventories
16,890
9,529
Debtors
79,287
66,792
Cash at bank and in hand
110,347
86,736
206,524
163,057
Creditors: amounts falling due within one year
(241,647)
(247,498)
Net current liabilities
(35,123)
(84,441)
Total assets less current liabilities
80,799
26,296
Creditors: amounts falling due after more than one year
(35,882)
(15,619)
Net assets
44,917
10,677
Capital and reserves
Called up share capital
5
100
100
Profit and loss account
44,817
10,577
Shareholders' funds
44,917
10,677
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 15 February 2026 and were signed on its behalf by
Hamid Raza Director Company Registration No. 09911496
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H & Z Delights Ltd Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
H & Z Delights Ltd is a private company, limited by shares, registered in England and Wales, registration number 09911496. The registered office is 502-504 Barnsley Road, Sheffield, South Yorkshire, S5 7AE, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% on reducing balance
Motor vehicles
20% on reducing balance
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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H & Z Delights Ltd Notes to the Accounts for the year ended 31 December 2025
Going concern
The director has carried out a detailed review of the company's resources and projected income streams. He is confident that the company has sufficient cash flows to meet its liabilities as they fall due for at least one year from the date of approval of the financial statements. Therefore, the company continues to adopt the going concern basis in preparing the financial statements
4
Tangible fixed assets
Total
£
Cost or valuation
At 1 January 2025
231,297
Additions
34,166
At 31 December 2025
265,463
Depreciation
At 1 January 2025
120,560
Charge for the year
28,981
At 31 December 2025
149,541
Net book value
At 31 December 2025
115,922
At 31 December 2024
110,737
2025
2024
Carrying values included above held under finance leases and hire purchase contracts:
£
£
- Motor vehicles
31,888
-
5
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
6
Average number of employees
During the year the average number of employees was 11 (2024: 8).
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