REGISTERED NUMBER: 07483790 (England and Wales)

ABRIDGED UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JULY 2026

FOR

COCKFOSTERS DELICATESSEN LIMITED

Page

Company Information

1

Abridged Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Mr George Petrou Spyrou

Mrs Gianna Miranda Spyrou

REGISTERED OFFICE:

c/o Michael Filiou Ltd

Salisbury House

81 High Street

Potters Bar

Hertfordshire

EN6 5AS

REGISTERED NUMBER:

07483790 (England and Wales)

ACCOUNTANTS:

Michael Filiou Ltd

Chartered Certified Accountants

www.michaelfiliou.com

Salisbury House

81 High Street

Potters Bar

Hertfordshire

EN6 5AS

FIXED ASSETS

Intangible assets

5

60,750

74,250

Tangible assets

6

43,398

49,717

104,148

123,967

CURRENT ASSETS

Stocks

35,765

23,447

Debtors

3,485

8,699

Cash at bank and in hand

51,888

98,579

91,138

130,725

CREDITORS

Amounts falling due within one year

28,489

36,577

NET CURRENT ASSETS

62,649

94,148

TOTAL ASSETS LESS CURRENT LIABILITIES

166,797

218,115

CREDITORS

Amounts falling due after more than one year

(1,648

)

(11,385

)

PROVISIONS FOR LIABILITIES

8

(10,850

)

(12,429

)

NET ASSETS

154,299

194,301

CAPITAL AND RESERVES

Called up share capital

9

1,000

1,000

Retained earnings

153,299

193,301

SHAREHOLDERS' FUNDS

154,299

194,301

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 July 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 July 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

All the members have consented to the preparation of an abridged Statement of Financial Position for the year ended 30 July 2026 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 October 2026 and were signed on its behalf by:

Mr George Petrou Spyrou - Director

Mrs Gianna Miranda Spyrou - Director

1.	STATUTORY INFORMATION

Cockfosters Delicatessen Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 07483790 and registered office address is c/o Michael Filiou Ltd, Salisbury House, 81 High Street, Potters Bar, Hertfordshire EN6 5AS.

2.	STATEMENT OF COMPLIANCE

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

The financial statements are presented in Sterling (£) which is the functional currency of the company.

Turnover

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of the business in 2011, is being amortised equally over its reliable economic estimated useful life of twenty years. It is considered that the amortisation over twenty years is reasonable due to the fact that the customer base will be providing an income stream over this period. Furthermore, there is a ready market for the disposal of the goodwill.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Short leasehold

-

not provided

Improvements to property

-

not provided

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs

The company contributes to individual employees' personal pension plans. Contributions payable are charged to the income statement in the period to which they relate to. The assets of the plan are held separately from those of the company in independently administered funds.

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties.

Basic financial assets, which include trade and other receivables and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitute a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Employees benefits

The costs of short-term employee benefits are recognised as a liability and an expense in the period in which they are incurred.

The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2025 - 7 ) .

5.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 31 July 2025

and 30 July 2026

270,000

AMORTISATION

At 31 July 2025

195,750

Amortisation for year

13,500

At 30 July 2026

209,250

NET BOOK VALUE

At 30 July 2026

60,750

At 30 July 2025

74,250

6.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 31 July 2025

155,935

Additions

3,432

At 30 July 2026

159,367

DEPRECIATION

At 31 July 2025

106,218

Charge for year

9,751

At 30 July 2026

115,969

NET BOOK VALUE

At 30 July 2026

43,398

At 30 July 2025

49,717

7.

LOANS

An analysis of the maturity of loans is given below:

2026

2025

£

£

Amounts falling due between one and two years:

Bank loans - 1-2 years

1,648

9,911

2026

2025

£

£

Amounts falling due between two and five years:

Bank loans - 2-5 years

-

1,474

8.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

10,850

12,429

Deferred

tax

£

Balance at 31 July 2025

12,429

Utilised during year

(1,579

)

Accelerated capital allowances

Balance at 30 July 2026

10,850

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Preference

£1

100

100

700

A Ordinary

£1

700

700

100

B Ordinary

£1

100

100

100

C Ordinary

£1

100

100

1,000

1,000

10.	ULTIMATE CONTROLLING PARTY

The controlling party are the directors by virtue of the fact that they hold all the voting shares of the company.