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Registered number: 08014923
Delicious Film Catering Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2026
Maurice J Bushell & Co Ltd.
Accountants
Epsilon House
Ipswich
Suffolk
IP3 9FJ
Contents
Page
Balance Sheet 1—2
Statement of Changes in Equity 3
Notes to the Financial Statements 4—6
Page 1
Balance Sheet
Registered number: 08014923
2026 2025
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 2,182 4,365
Tangible Assets 5 67,019 73,314
69,201 77,679
CURRENT ASSETS
Debtors 6 6,436 (1 )
Cash at bank and in hand 373,995 271,432
380,431 271,431
Creditors: Amounts Falling Due Within One Year 7 (78,696 ) (31,756 )
NET CURRENT ASSETS (LIABILITIES) 301,735 239,675
TOTAL ASSETS LESS CURRENT LIABILITIES 370,936 317,354
NET ASSETS 370,936 317,354
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account 370,935 317,353
SHAREHOLDERS' FUNDS 370,936 317,354
Page 1
Page 2
For the year ending 31 March 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 Michele Gould
Director
5 November 2026
The notes on pages 4 to 6 form part of these financial statements.
Page 2
Page 3
Statement of Changes in Equity
Share Capital Profit and Loss Account Total
£ £ £
As at 1 April 2024 1 273,434 273,435
Profit for the year and total comprehensive income - 78,410 78,410
Dividends paid - (34,491) (34,491)
As at 31 March 2025 and 1 April 2025 1 317,353 317,354
Profit for the year and total comprehensive income - 88,361 88,361
Dividends paid - (34,779) (34,779)
As at 31 March 2026 1 370,935 370,936
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Delicious Film Catering Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08014923 . The registered office is C/O Mjb Avanti, Office 12 Epsilon House, West Road, Ipswich, IP3 9FJ.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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.
Turnover
Turnover is recognised through the proceeds earned from providing event catering activities.
2.4. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 5 years.
2.5. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are .... It is amortised to the profit and loss account over its estimated economic life of .... years.
2.6. 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:
Plant & Machinery 20% on reducing balance
Motor Vehicles 20% on reducing balance
Fixtures & Fittings 20% on reducing balance
Computer Equipment 20% on reducing balance
2.7. 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.
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.
Page 4
Page 5
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2025: 1)
1 1
4. Intangible Assets
Goodwill Other Total
£ £ £
Cost
As at 1 April 2025 500,000 4,365 504,365
As at 31 March 2026 500,000 4,365 504,365
Amortisation
As at 1 April 2025 500,000 - 500,000
Provided during the period - 2,183 2,183
As at 31 March 2026 500,000 2,183 502,183
Net Book Value
As at 31 March 2026 - 2,182 2,182
As at 1 April 2025 - 4,365 4,365
5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 April 2025 64,861 86,162 24,907 3,463 179,393
Additions 7,049 - 1,730 1,650 10,429
As at 31 March 2026 71,910 86,162 26,637 5,113 189,822
Depreciation
As at 1 April 2025 47,499 39,472 17,176 1,932 106,079
Provided during the period 4,882 9,268 1,938 636 16,724
As at 31 March 2026 52,381 48,740 19,114 2,568 122,803
Net Book Value
As at 31 March 2026 19,529 37,422 7,523 2,545 67,019
As at 1 April 2025 17,362 46,690 7,731 1,531 73,314
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 6,436 (1 )
Page 5
Page 6
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Bank loans and overdrafts 2,921 -
Taxation and social security 75,775 31,756
78,696 31,756
8. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 1 1
9. Dividends
2026 2025
£ £
On equity shares:
Final dividend paid 34,779 34,491
Page 6