Delilah's Bar & Bistro Ltd - Filleted accounts

Registered number

15928326

Delilah's Bar & Bistro Ltd

Filleted Accounts

31 August 2026

Delilah's Bar & Bistro Ltd
Registered number:		15928326
Balance Sheet
as at 31 August 2026

Notes			2026			2025
£				£
Fixed assets
Intangible assets	3		16,200			18,000
Tangible assets	4		15,110			17,776
			31,310			35,776

Current assets
Stocks		15,000			15,000
Cash at bank and in hand		157			1,685
		15,157			16,685

Creditors: amounts falling due within one year	5	(79,610)			(90,839)

Net current liabilities			(64,453)			(74,154)

Net liabilities			(33,143)			(38,378)

Capital and reserves
Called up share capital			1,000			1,000
Profit and loss account			(34,143)			(39,378)

Shareholders' funds			(33,143)			(38,378)

The directors are 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 directors acknowledge their 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.




Leanne Fletcher
Director
Approved by the board on 12 October 2026

Delilah's Bar & Bistro Ltd
Notes to the Accounts
for the year ended 31 August 2026


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.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	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:

	Freehold buildings	over 50 years
	Leasehold land and buildings	over the lease term
	Plant and machinery	over 5 years
	Fixtures, fittings, tools and equipment	over 5 years

	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.

	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.


2	Employees		2026		2025
Number				Number

	Average number of persons employed by the company		2		2


3	Intangible fixed assets				£
	Goodwill:

	Cost
	At 1 September 2025				20,000
	At 31 August 2026				20,000

	Amortisation
	At 1 September 2025				2,000
	Provided during the year				1,800
	At 31 August 2026				3,800

	Net book value
	At 31 August 2026				16,200
	At 31 August 2025				18,000

	Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.


4	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 September 2025				20,913
	At 31 August 2026				20,913

	Depreciation
	At 1 September 2025				3,137
	Charge for the year				2,666
	At 31 August 2026				5,803

	Net book value
	At 31 August 2026				15,110
	At 31 August 2025				17,776


5	Creditors: amounts falling due within one year		2026		2025
£				£

	Bank loans and overdrafts		5,778		12,688
	Taxation and social security costs		4,231		(787)
	Directors Loan Account		67,186		76,544
	Other creditors		2,415		2,394
			79,610		90,839


6	Other information

	Delilah's Bar & Bistro Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	91 Main Road
	Smalley
	Ilkeston
	DE7 6DS