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Registered number: 04921510
Katsouris Delicatessen Limited
Financial Statements
For The Year Ended 30 April 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04921510
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 42,772 50,319
42,772 50,319
CURRENT ASSETS
Stocks 6 16,210 19,203
Debtors 7 18,141 4,456
Cash at bank and in hand 12,662 34,201
47,013 57,860
Creditors: Amounts Falling Due Within One Year 8 (66,038 ) (78,854 )
NET CURRENT ASSETS (LIABILITIES) (19,025 ) (20,994 )
TOTAL ASSETS LESS CURRENT LIABILITIES 23,747 29,325
Creditors: Amounts Falling Due After More Than One Year 9 - (2,500 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (9,264 ) (9,264 )
NET ASSETS 14,483 17,561
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 14,383 17,461
SHAREHOLDERS' FUNDS 14,483 17,561
Page 1
Page 2
For the year ending 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs Sofia Constantinou
Director
31/10/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Katsouris Delicatessen Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04921510 . The registered office is 22-25 Market Square, Bury, BL9 0BD.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

2.3. Intangible Fixed Assets and Amortisation - Goodwill
Intnangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold 0% Straight balance
Plant & Machinery 15% Reducing balance
Motor Vehicles 25% Straight balance
Fixtures & Fittings 15% Reduing balance
Computer Equipment 15% Reducing balance
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
...CONTINUED
Page 3
Page 4
2.6. Taxation - continued
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 18 (2025: 17)
18 17
4. Intangible Assets
Goodwill
£
Cost
As at 1 May 2025 194,336
As at 30 April 2026 194,336
Amortisation
As at 1 May 2025 194,336
As at 30 April 2026 194,336
Net Book Value
As at 30 April 2026 -
As at 1 May 2025 -
5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 May 2025 1 185,500 249,267 7,637 442,405
As at 30 April 2026 1 185,500 249,267 7,637 442,405
Depreciation
As at 1 May 2025 - 160,230 226,031 5,825 392,086
Provided during the period - 3,791 3,485 271 7,547
As at 30 April 2026 - 164,021 229,516 6,096 399,633
Net Book Value
As at 30 April 2026 1 21,479 19,751 1,541 42,772
As at 1 May 2025 1 25,270 23,236 1,812 50,319
6. Stocks
2026 2025
£ £
Materials 16,210 19,203
Page 4
Page 5
7. Debtors
2026 2025
£ £
Due within one year
Trade debtors 3,467 1,193
Prepayments and accrued income 4,713 3,263
Other debtors 4,846 -
Director's loan account 5,115 -
18,141 4,456
8. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 22,026 46,710
Bank loans and overdrafts 6,863 10,000
Corporation tax 7,892 4,854
Other taxes and social security 3,528 1,226
VAT 3,847 5,104
Net wages 2,351 -
Other creditors 3,095 1,079
Accruals and deferred income 16,436 9,227
Director's loan account - 654
66,038 78,854
9. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bank loans - 2,500
10. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 May 2025 Amounts advanced Amounts repaid Amounts written off As at 30 April 2026
£ £ £ £ £
Mrs Sofia Constantinou - 5,115 - - 5,115
The above loan is unsecured, interest free and repayable on demand.
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