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Company Registration No. 14534211 (England and Wales)
Heavenly Desserts Gm Ltd Unaudited accounts for the year ended 31 December 2025
Heavenly Desserts Gm Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Heavenly Desserts Gm Ltd Company Information for the year ended 31 December 2025
Director
Daoud Tahir
Company Number
14534211 (England and Wales)
Registered Office
Heavenly Desserts Unit 6 Pioneer Place Curzon Street Burnley BB11 1FB England
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Heavenly Desserts Gm Ltd Statement of financial position as at 31 December 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
4
9,649 
11,767 
Tangible assets
5
136,986 
167,056 
146,635 
178,823 
Current assets
Inventories
20,000 
20,000 
Debtors
6
5,904 
4,792 
Cash at bank and in hand
23,806 
30,504 
49,710 
55,296 
Creditors: amounts falling due within one year
7
(193,376)
(171,863)
Net current liabilities
(143,666)
(116,567)
Total assets less current liabilities
2,969 
62,256 
Creditors: amounts falling due after more than one year
8
(72,054)
(107,029)
Net liabilities
(69,085)
(44,773)
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
(69,087)
(44,775)
Shareholders' funds
(69,085)
(44,773)
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.
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 14 September 2026 and were signed on its behalf by
Daoud Tahir Director Company Registration No. 14534211
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Heavenly Desserts Gm Ltd Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
Heavenly Desserts Gm Ltd is a private company, limited by shares, registered in England and Wales, registration number 14534211. The registered office is Heavenly Desserts Unit 6 Pioneer Place, Curzon Street, Burnley, BB11 1FB, 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.
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
18% Reducing Balance Method
Motor vehicles
18% Reducing Balance Method
Fixtures & fittings
18% Reducing Balance Method
Computer equipment
18% Reducing Balance Method
Other tangible fixed assets
18% Reducing Balance Method
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Other 
£ 
Cost
At 1 January 2025
17,500 
At 31 December 2025
17,500 
Amortisation
At 1 January 2025
5,733 
Charge for the year
2,118 
At 31 December 2025
7,851 
Net book value
At 31 December 2025
9,649 
At 31 December 2024
11,767 
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Heavenly Desserts Gm Ltd Notes to the Accounts for the year ended 31 December 2025
5
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 January 2025
239,783 
7,941 
247,724 
At 31 December 2025
239,783 
7,941 
247,724 
Depreciation
At 1 January 2025
78,484 
2,184 
80,668 
Charge for the year
29,034 
1,036 
30,070 
At 31 December 2025
107,518 
3,220 
110,738 
Net book value
At 31 December 2025
132,265 
4,721 
136,986 
At 31 December 2024
161,299 
5,757 
167,056 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
5,904 
4,792 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
5,382 
6,831 
VAT
5,626 
17,421 
Trade creditors
53,482 
27,896 
Taxes and social security
9,867 
4,115 
Other creditors
14,669 
- 
Loans from directors
104,350 
115,600 
193,376 
171,863 
8
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
72,054 
107,029 
9
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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