2023-01-012023-12-312023-12-31false13058607AMERICAN DINING FRANCHISE 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AMERICAN DINING FRANCHISE LTD

Registered Number
13058607
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2023

AMERICAN DINING FRANCHISE LTD
Company Information
for the year from 1 January 2023 to 31 December 2023

Director

Mohammed Shehzad Miah

Registered Address

Six Ways Business Centre
1 Guildford Street
Birmingham
B19 2HN

Place of Business


Registered Number

13058607 (England and Wales)
AMERICAN DINING FRANCHISE LTD
Balance Sheet as at
31 December 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets35,280-
5,280-
Current assets
Stocks35,000-
Debtors49,351-
Cash at bank and on hand9,4119,747
53,7629,747
Creditors amounts falling due within one year5(24,819)(4,090)
Net current assets (liabilities)28,9435,657
Total assets less current liabilities34,2235,657
Net assets34,2235,657
Capital and reserves
Called up share capital100100
Profit and loss account34,1235,557
Shareholders' funds34,2235,657
The financial statements were approved and authorised for issue by the Director on 25 July 2024, and are signed on its behalf by:
Mohammed Shehzad Miah
Director
Registered Company No. 13058607
AMERICAN DINING FRANCHISE LTD
Notes to the Financial Statements
for the year ended 31 December 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.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Plant and machinery20
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
2.Average number of employees

20232022
Average number of employees during the year20
3.Tangible fixed assets

Total

£
Cost or valuation
Additions6,600
At 31 December 236,600
Depreciation and impairment
Charge for year1,320
At 31 December 231,320
Net book value
At 31 December 235,280
At 31 December 22-
4.Debtors: amounts due within one year

2023

2022

££
Trade debtors / trade receivables3,343-
Other debtors5,258-
Prepayments and accrued income750-
Total9,351-
5.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables3,9941,352
Taxation and social security8,8252,727
Other creditors12,00011
Total24,8194,090