ACCOUNTS - Final Accounts preparation

Registered number: 13040244

	UNAUDITED DIRECTORS' REPORT AND FINANCIAL STATEMENTS
	FOR THE YEAR ENDED 31 MARCH 2026

	DELICIOUS CREATIONS LTD


DELICIOUS CREATIONS LTD

COMPANY INFORMATION

Directors	Mrs J L Catton
	Mr M P Catton


Registered number	13040244


Registered office	Pound House
	Froxfield
	Petersfield
	GU32 1DQ


Accountants	Menzies LLP
	Chartered Accountants
	2nd Floor, Midas House
	62 Goldsworth Road
	Woking
	Surrey
	GU21 6LQ


DELICIOUS CREATIONS LTD

CONTENTS

	Page
Statement of Financial Position	1 - 2
Notes to the Financial Statements	3 - 6


DELICIOUS CREATIONS LTD REGISTERED NUMBER:13040244

STATEMENT OF FINANCIAL POSITION

AS AT 31 MARCH 2026

		2026		2025
Note		£		£

Fixed assets
Tangible assets	4		2,982		1,270
			2,982		1,270
Current assets
Debtors: amounts falling due within one year	5	5,487		6,661
Cash at bank and in hand		43,347		21,680
		48,834		28,341
Creditors: amounts falling due within one year	6	(44,537)		(29,550)
Net current assets/(liabilities)			4,297		(1,209)
Total assets less current liabilities			7,279		61

Net assets			7,279		61

Capital and reserves
Called up share capital	2	2
Profit and loss account	7,277	59
	7,279	61

Page 1


DELICIOUS CREATIONS LTD REGISTERED NUMBER:13040244

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 31 MARCH 2026

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 21 September 2026.

................................................

Mr M P Catton

Director

The notes on pages 3 to 6 form part of these financial statements.

Page 2


DELICIOUS CREATIONS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

1.	General information

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

Delicious Creations Limited is a private company limited by shares incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the registered office and principal place of business is disclosed on the company information page.

The company's functional and presentational currency is GBP.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

2.3

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

2.4

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

2.5

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.6

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

Page 3


DELICIOUS CREATIONS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

2.Accounting policies (continued)

2.7

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.

2.8

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

2.9

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Plant and machinery	-	25%
Office equipment	-	25%
Computer equipment	-	33%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.10

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities such as trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

Page 4


DELICIOUS CREATIONS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

2.Accounting policies (continued)

2.11

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Employees

The average monthly number of employees, including directors, during the year was 2 (2025 - 2).

4.	Tangible fixed assets

	Plant and machinery	Office equipment	Computer equipment	Total
	£	£	£	£
Cost or valuation
At 1 April 2025	-	825	5,159	5,984
Additions	2,400	-	-	2,400
At 31 March 2026	2,400	825	5,159	8,384
Depreciation
At 1 April 2025	-	361	4,353	4,714
Charge for the year on owned assets	100	206	382	688
At 31 March 2026	100	567	4,735	5,402
Net book value
At 31 March 2026	2,300	258	424	2,982
At 31 March 2025	-	464	806	1,270

Debtors

					2026	2025
					£	£


Other debtors	4,896	6,434
Prepayments and accrued income	591	227
	5,487	6,661

Page 5


DELICIOUS CREATIONS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

6.	Creditors: amounts falling due within one year
		2026	2025
		£	£

Trade creditors	1,902	1,792
Corporation tax	30,050	20,311
Other taxation and social security	10,111	4,967
Other creditors	74	-
Accruals and deferred income	2,400	2,480
	44,537	29,550

7.	Commitments under operating leases
	At 31 March 2026 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:
		2026
		£

	Not later than 1 year	10,077
	Later than 1 year and not later than 5 years	29,392
		39,469

8.	Transactions with directors

		Balance brought forward 1 April 2025	Advance/ (credits)	Repaid	Balance carried forward 31 March 2026
		£	£	£	£

	Director loan	6,434	(36)	(6,434)	(36)
		6,434	(36)	(6,434)	(36)

No interest has been applied during the year.

Page 6