Abbreviated Company Accounts - PET DELI LIMITED

05372652 PET DELI LIMITED 2015-03-31 false 2014-04-01 2015-03-31 true 05372652 2014-04-01 2015-03-31 05372652 2015-03-31 05372652 2014-03-31 05372652 uk-gaap-cd-bus:Director1 2014-04-01 2015-03-31 05372652 uk-gaap-cd-bus:Director2 2014-04-01 2015-03-31 uk-gaap-cd-bus:OrdinaryShareClass1 2014-04-01 2015-03-31 uk-gaap-cd-bus:OrdinaryShareClass1 2015-03-31 uk-gaap-cd-bus:OrdinaryShareClass1 2014-03-31 iso4217:GBP shares

Registered Number 05372652

PET DELI LIMITED

Abbreviated Accounts

31 March 2015

PET DELI LIMITED Registered Number 05372652

Abbreviated Balance Sheet as at 31 March 2015

	Notes	2015	2014
		£	£
Fixed assets
Intangible assets	2	-	2,750
Tangible assets	3	1,210	1,915
		1,210	4,665
Current assets
Stocks		12,000	8,999
Debtors		2,068	2,068
Cash at bank and in hand		4,210	825
		18,278	11,892
Creditors: amounts falling due within one year		(66,505)	(61,521)
Net current assets (liabilities)		(48,227)	(49,629)
Total assets less current liabilities		(47,017)	(44,964)
Total net assets (liabilities)		(47,017)	(44,964)
Capital and reserves
Called up share capital	4	102	102
Profit and loss account		(47,119)	(45,066)
Shareholders' funds		(47,017)	(44,964)

For the year ending 31 March 2015 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

Approved by the Board on 24 December 2015

And signed on their behalf by:
ZOE FOVARGUE, Director

PET DELI LIMITED Registered Number 05372652

Notes to the Abbreviated Accounts for the period ended 31 March 2015

1Accounting Policies

Basis of measurement and preparation of accounts
The accounts have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities effective April 2008.

Turnover policy
TURNOVER REPRESENTS AMOUNTS RECEIVABLE FOR GOODS NET OF VAT.

Tangible assets depreciation policy
DEPRECIATION IS PROVIDED AT THE FOLLOWING ANNUAL RATES IN ORDER TO WRITE OFF EACH ASSET OVER ITS ESTIMATED USEFUL LIFE.

PLANT AND MACHINERY ETC - 33% ON COST 25% ON COST AND 20% ON COST

Other accounting policies
STOCKS

STOCKS ARE VALUED AT THE LOWER OF COST AND NET REALISABLE VALUE, AFTER MAKINF DUE ALLOWANCE FOR OBSOLETE AND SLOW MOVING ITEMS.

DEFERRED TAX

DEFERRED TAX IS RECOGNISED IN RESPECT OF ALL TIMING DIFFERENCES THAT HAVE ORIGINATED BUT NOT REVERSED AT THE BALANCE SHEET DATE.

HIGHER PURCHASE AND LEASING COMMITMENTS

RENTALS PAID UNDER OPERATING LEASES ARE CHARGED TO THE PROFIT AND LOSS ACCOUNTS ON A STRAIGHT LINE BASIS OVER THE PERIOD OF THE LEASE

2Intangible fixed assets

	£
Cost
At 1 April 2014	27,500
Additions	-
Disposals	-
Revaluations	-
Transfers	-
At 31 March 2015	27,500
Amortisation
At 1 April 2014	24,750
Charge for the year	2,750
On disposals	-
At 31 March 2015	27,500
Net book values
At 31 March 2015	0
At 31 March 2014	2,750

3Tangible fixed assets

	£
Cost
At 1 April 2014	4,620
Additions	-
Disposals	-
Revaluations	-
Transfers	-
At 31 March 2015	4,620
Depreciation
At 1 April 2014	2,705
Charge for the year	705
On disposals	-
At 31 March 2015	3,410
Net book values
At 31 March 2015	1,210
At 31 March 2014	1,915

4Called Up Share Capital
Allotted, called up and fully paid:

	2015 £	2014 £
102 Ordinary shares of £1 each	102	102