MDRC Deli Limited - Filleted accounts

Registered number

14503042

MDRC Deli Limited

Filleted Accounts

30 November 2025

MDRC Deli Limited
Registered number:		14503042
Balance Sheet
as at 30 November 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		138,937			106,803
Investments			-			-
			138,937			106,803

Current assets
Stocks		5,450			3,050
Debtors	4	27,750			34,228
Cash at bank and in hand		48,804			88,733
		82,004			126,011

Creditors: amounts falling due within one year	5	(41,948)			(51,343)

Net current assets			40,056			74,668

Total assets less current liabilities			178,993			181,471

Creditors: amounts falling due after more than one year	6		(42,996)			(48,603)

Provisions for liabilities			-			-


Net assets			135,997			132,868

Capital and reserves
Called up share capital			99			99
Profit and loss account			135,898			132,769

Shareholders' funds			135,997			132,868

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.

M Romano
Director
Approved by the board on 25 August 2026

MDRC Deli Limited
Notes to the Accounts
for the year ended 30 November 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Leasehold land and buildings			over the lease term
	Plant and machinery			15% straight line
	Fixtures, fittings, tools and equipment			15% straight line

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.

2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					10		8


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Furniture and Fixtures		Total
£			£		£		£
	Cost
	At 1 December 2024	-		108,086		25,000		133,086
	Additions	53,156		1,730		-		54,886
	Surplus on revaluation	-		-		-		-
	Disposals	-		-		-		-
	At 30 November 2025	53,156		109,816		25,000		187,972

	Depreciation
	At 1 December 2024	-		19,345		6,938		26,283
	Charge for the year	6,645		13,398		2,709		22,752
	Surplus on revaluation	-		-		-		-
	On disposals	-		-		-		-
	At 30 November 2025	6,645		32,743		9,647		49,035

	Net book value
	At 30 November 2025	46,511		77,073		15,353		138,937
	At 30 November 2024	-		88,741		18,062		106,803


4	Debtors					2025		2024
£							£

	Trade debtors					-		-
	Rent deposit					9,583		9,583
	Other debtors					18,167		24,645
						27,750		34,228

	Amounts due after more than one year included above					-		-

5	Creditors: amounts falling due within one year					2025		2024
£							£

	Bank loans and overdrafts					16,255		27,714
	Obligations under finance lease and hire purchase contracts					9,503		-
	Trade creditors					-		-
	Taxation and social security costs					16,190		23,629
	Other creditors					-		-
						41,948		51,343


6	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					321		19,803
	Obligations under finance lease and hire purchase contracts					35,801		16,255
	Director's Current Account					6,874		12,545
						42,996		48,603


7	Controlling party

	The company was under the control of Mr M Romano at the date of the Balance Sheet.


8	Other information

	MDRC Deli Limited is a private company limited by shares and incorporated in England. Its registered office is:
	9 Commercial Road, Southampton, Hampshire, England, SO15 1GF