Company No: 08867124 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTOR

L Wyllie-Tossoun

REGISTERED OFFICE	1st Floor 7a Lower Grosvenor Place
	London
	SW1W 0EN
	United Kingdom

COMPANY NUMBER

08867124 (England and Wales)

ACCOUNTANT	S&W Partners (Leeds) Limited
	3rd Floor, 56 Wellington Street
	Leeds
	LS1 2EE

	Note	2026		2025
		£		£
Fixed assets
Tangible assets	3	234		1,248
		234		1,248
Current assets
Debtors	4	692,234		148,176
Cash at bank and in hand		49,184		170,765
		741,418		318,941
Creditors: amounts falling due within one year	5	( 566,953)		( 239,911)
Net current assets		174,465		79,030
Total assets less current liabilities		174,699		80,278
Net assets		174,699		80,278
Capital and reserves
Called-up share capital		25		25
Profit and loss account		174,674		80,253
Total shareholder's funds		174,699		80,278

For the financial year ending 31 January 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Delicious London Limited (registered number: 08867124) were approved and authorised for issue by the Director on 29 October 2026. They were signed on its behalf by:

L Wyllie-Tossoun Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Delicious London Limited (the Company) 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 Company's registered office is 1st Floor 7a Lower Grosvenor Place, London, SW1W 0EN, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’ issued by the Financial Reporting Council, including Section 1A of Financial Reporting Standard 102 (FRS102), and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The functional currency of Delicious London Limited is considered to be pounds sterling because that is the currency of the primary economic environment in which the Company operates.

These financial statements are separate financial statements.

Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.

Exchange differences are recognised in the Profit and Loss Account in the period in which they arise on monetary items.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on enacted or substantively enacted tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit. Deferred tax assets are recognised only to the extent that it is probable that future taxable profit will be available against which the temporary differences can be utilised.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of nil years.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery	4 years straight line
Fixtures and fittings	5 years straight line
Computer equipment	4 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Related Party Disclosures

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose any transactions between the company and the parent company Delicious Life Holdings Limited, which controls 100% of the voting rights. There were no further transactions during the year.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	5		4

3. Tangible assets

	Plant and machinery		Fixtures and fittings		Computer equipment		Total
	£		£		£		£
Cost
At 01 February 2025	468		2,843		8,387		11,698
At 31 January 2026	468		2,843		8,387		11,698
Accumulated depreciation
At 01 February 2025	117		2,661		7,672		10,450
Charge for the financial year	117		182		715		1,014
At 31 January 2026	234		2,843		8,387		11,464
Net book value
At 31 January 2026	234		0		0		234
At 31 January 2025	351		182		715		1,248

4. Debtors

	2026		2025
	£		£
Trade debtors	671,718		141,156
Amounts owed by director	13,496		0
Other debtors	7,020		7,020
	692,234		148,176

5. Creditors: amounts falling due within one year

	2026		2025
	£		£
Trade creditors	369,246		82,867
Amounts owed to Group undertakings	145,500		20,000
Taxation and social security	51,172		135,796
Other creditors	1,035		1,248
	566,953		239,911

6. Director's advances, credits and guarantees

The following advances and credits to a director subsisted during the years ended 31 January 2026
and 31 January 2025:

Ms L Wyllie-Tossoun

	2026		2025
	£		£
Balance outstanding at start of year	0		16,206
Amounts advanced	33,018		0
Amounts repaid	(19,522)		(16,206)
	13,496		0

7. Ultimate controlling party

Parent Company:

Delicious Life Holdings Limited

C/O Liles Morris 1st Floor, 80 Coombe Road, New Malden, Surrey, England, KT3 4QS