Sufyan Delights Ltd

Sufyan Delights Ltd
Statement of Financial Position
As at 31 October 2025

	Notes	2025 £	2024 £
Fixed assets
Intangible fixed assets	3	25,000	25,000
Tangible fixed assets	4	72,967	94,235
		97,967	119,235
Current assets
Stocks		36,480	40,000
Debtors: amounts falling due within one year		7,261	9,084
Cash at bank and in hand		23,383	14,904
		67,124	63,988
Creditors: amount falling due within one year		(25,190)	(58,619)
Net current assets		41,934	5,369

Total assets less current liabilities		139,901	124,604
Creditors: amount falling due after more than one year		(39,243)	(60,242)
Net assets		100,658	64,362

Capital and reserves
Called up share capital	5	200	200
Profit and loss account		100,458	64,162
Shareholders' funds		100,658	64,362

For the year ended 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question 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 accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 22 October 2026 and were signed by:

-------------------------------
Rasheed Akhtar
Director

Sufyan Delights Ltd
Notes to the Abridged Financial Statements
For the year ended 31 October 2025

General Information

Sufyan Delights Ltd is a private company, limited by shares, registered in England and Wales, registration number 10872881, registration address 786 Stratford Road, Sparkhill, Birmingham, West Midlands, England, B11 4BP.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Intangible assets

Intangible 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.

Franchise Fees
Franchise Fees is stated at cost less amortization. Amortization is calculated on a straight line basis over the estimated expected useful economic life of the Franchise Fees of years.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	20% Straight Line
Fixtures and Fittings	20% Straight Line

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the year was 13 (2024 : 13).

Intangible fixed assets

Cost	Other	Total
	£	£
At 01 November 2024	25,000	25,000
Additions	-	-
Disposals	-	-
At 31 October 2025	25,000	25,000
Net book values
At 31 October 2025	25,000	25,000
At 31 October 2024	25,000	25,000

Tangible fixed assets

Cost or valuation	Plant and Machinery	Fixtures and Fittings	Total
	£	£	£
At 01 November 2024	9,569	133,902	143,471
Additions	-	4,440	4,440
Disposals	-	-	-
At 31 October 2025	9,569	138,342	147,911
Depreciation
At 01 November 2024	5,674	43,562	49,236
Charge for year	1,914	23,794	25,708
On disposals	-	-	-
At 31 October 2025	7,588	67,356	74,944
Net book values
Closing balance as at 31 October 2025	1,981	70,986	72,967
Opening balance as at 01 November 2024	3,895	90,340	94,235

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
200 Class A shares of £1.00 each	200		200
	200		200