2022-11-012023-10-312023-10-31false04963152SUBWAY UNIVERSAL 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SUBWAY UNIVERSAL LIMITED

Registered Number
04963152
(England and Wales)

Unaudited Financial Statements for the Year ended
31 October 2023

SUBWAY UNIVERSAL LIMITED
Company Information
for the year from 1 November 2022 to 31 October 2023

Directors

Mr N S Malda
Mrs S Malda

Registered Address

7b Court Road
Ickenham
UB10 8TF

Registered Number

04963152 (England and Wales)
SUBWAY UNIVERSAL LIMITED
Balance Sheet as at
31 October 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets360,47322,803
60,47322,803
Current assets
Stocks7,72818,731
Debtors4307,706407,751
Cash at bank and on hand25,01719,299
340,451445,781
Creditors amounts falling due within one year5(259,399)(189,287)
Net current assets (liabilities)81,052256,494
Total assets less current liabilities141,525279,297
Creditors amounts falling due after one year6(41,232)(61,293)
Net assets100,293218,004
Capital and reserves
Called up share capital100100
Profit and loss account100,193217,904
Shareholders' funds100,293218,004
The financial statements were approved and authorised for issue by the Board of Directors on 31 July 2024, and are signed on its behalf by:
Mr N S Malda
Director
Registered Company No. 04963152
SUBWAY UNIVERSAL LIMITED
Notes to the Financial Statements
for the year ended 31 October 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Land and buildings20
Plant and machinery20
Fixtures and fittings20
Stocks and work in progress
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
2.Average number of employees

20232022
Average number of employees during the year913
3.Tangible fixed assets

Land & buildings

Plant & machinery

Fixtures & fittings

Total

££££
Cost or valuation
At 01 November 2218,00052,37339,736110,109
Additions-2,43348,34050,773
At 31 October 2318,00054,80688,076160,882
Depreciation and impairment
At 01 November 2215,05749,25922,99087,306
Charge for year5881,10911,40613,103
At 31 October 2315,64550,36834,396100,409
Net book value
At 31 October 232,3554,43853,68060,473
At 31 October 222,9433,11416,74622,803
4.Debtors: amounts due within one year

2023

2022

££
Trade debtors / trade receivables5,07025,951
Amounts owed by group undertakings281,186352,239
Other debtors21,45021,811
Prepayments and accrued income-7,750
Total307,706407,751
5.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables8,45946,788
Bank borrowings and overdrafts20,54861,829
Amounts owed to related parties139,608-
Taxation and social security88,38578,574
Other creditors2,3992,096
Total259,399189,287
6.Creditors: amounts due after one year

2023

2022

££
Bank borrowings and overdrafts41,23261,293
Total41,23261,293
7.Related party transactions
Amounts owed by group undertakings includes the following: Malda Holdings Ltd £79,996 (2022: £131,996), Berkeley Square Foods Ltd £201,190 (2022: £162,149). These companies are related by virtue of common Shareholding and directorship. Amounts owed to related parties includes the following: CND Universal Ltd £119,269 (2022: £58,094 debit), CND World Ltd £20,339 (2022: Nil). These companies are related by virtue of common Shareholding and directorship. Included in other creditors is the directors' current account balance of £2,003 (2022: £490), this relates to the directors; Mr N Malda and Mrs S Malda.