29 January 2024 false Taxfiler 2024.6 7075574business:PrivateLimitedCompanyLtd2024-01-292025-01-28 70755742024-01-28 70755742024-01-292025-01-28 7075574business:AuditExempt-NoAccountantsReport2024-01-292025-01-28 7075574business:FilletedAccounts2024-01-292025-01-28 70755742025-01-28 7075574business:Director12024-01-292025-01-28 7075574business:Director22024-01-292025-01-28 7075574business:RegisteredOffice2024-01-292025-01-28 70755742024-01-28 7075574core:WithinOneYear2025-01-28 7075574core:WithinOneYear2024-01-28 7075574core:ShareCapitalcore:PreviouslyStatedAmount2025-01-28 7075574core:ShareCapitalcore:PreviouslyStatedAmount2024-01-28 7075574core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-01-28 7075574core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-01-28 7075574core:PreviouslyStatedAmount2025-01-28 7075574core:PreviouslyStatedAmount2024-01-28 7075574business:SmallEntities2024-01-292025-01-28 7075574countries:EnglandWales2024-01-292025-01-28 7075574core:PlantMachinery2024-01-292025-01-28 7075574core:Goodwill2024-01-28 7075574core:Goodwill2024-01-292025-01-28 7075574core:Goodwill2025-01-28 7075574core:PlantMachinery2024-01-28 7075574core:PlantMachinery2025-01-28 70755742023-01-302024-01-28 iso4217:GBP xbrli:pure
Company Registration No. 7075574 (England and Wales)
A C & D A Tunesi Limited Unaudited accounts for the year ended 28 January 2025
A C & D A Tunesi Limited Unaudited accounts Contents
Page
- 2 -
A C & D A Tunesi Limited Company Information for the year ended 28 January 2025
Directors
Debbie Tunesi Adam Tunesi
Company Number
7075574 (England and Wales)
Registered Office
19 HIGHLANDS ROAD BRIGHTON EAST SUSSEX BN41 2BN
- 3 -
A C & D A Tunesi Limited Statement of financial position as at 28 January 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
- 
16,071 
Tangible assets
334 
16,876 
334 
32,947 
Current assets
Inventories
- 
2,119 
Debtors
56,650 
35,227 
Cash at bank and in hand
92,093 
52,289 
148,743 
89,635 
Creditors: amounts falling due within one year
(23,405)
(54,450)
Net current assets
125,338 
35,185 
Net assets
125,672 
68,132 
Capital and reserves
Called up share capital
20 
20 
Profit and loss account
125,652 
68,112 
Shareholders' funds
125,672 
68,132 
For the year ending 28 January 2025 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 18 March 2025 and were signed on its behalf by
Debbie Tunesi Director Company Registration No. 7075574
- 4 -
A C & D A Tunesi Limited Notes to the Accounts for the year ended 28 January 2025
1
Statutory information
A C & D A Tunesi Limited is a private company, limited by shares, registered in England and Wales, registration number 7075574. The registered office is 19 HIGHLANDS ROAD, BRIGHTON, EAST SUSSEX, BN41 2BN.
2
Accounting policies
Accounting convention
These financial statements comply with Financial Reporting Standard 102 Section 1A.
Revenue
Revenue, described as turnover, is the value of goods (net of VAT) provided to customers during the year, plus the value of work (net of VAT) performed during the year with respect to services.
Intangible assets
Goodwill is amortised on a straight line basis over its estimated useful economic life of 15 years based on the strong local longstanding franchisor brand.
Tangible assets
Depreciation has been provided at the following rates in order to write off the assets evenly over their estimated useful lives:
Plant & machinery
25%
Stocks
Stock is valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Cost includes any expenditure incurred in bringing the stock to its present location and condition. A "first in first out" basis is used.
Pension costs
The company operates a defined contribution scheme. The assets of the scheme are held separately from those of the company in independently administered funds. The pension costs charge represents contributions payable for the period by the company to the fund.
3
Intangible fixed assets
Goodwill 
£ 
Cost
At 29 January 2024
238,005 
Disposals
(238,005)
At 28 January 2025
- 
Amortisation
At 29 January 2024
221,934 
Charge for the year
(221,934)
At 28 January 2025
- 
Net book value
At 28 January 2025
- 
At 28 January 2024
16,071 
- 5 -
A C & D A Tunesi Limited Notes to the Accounts for the year ended 28 January 2025
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 29 January 2024
32,619 
Disposals
(31,953)
At 28 January 2025
666 
Depreciation
At 29 January 2024
15,743 
Charge for the year
166 
On disposals
(15,577)
At 28 January 2025
332 
Net book value
At 28 January 2025
334 
At 28 January 2024
16,876 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Other debtors
56,650 
35,227 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Trade creditors
- 
2,650 
Taxes and social security
849 
17,567 
Other creditors
1,500 
3,377 
Loans from directors
21,056 
30,856 
23,405 
54,450 
7
Operating lease commitments
2025 
2024 
£ 
£ 
At 28 January 2025 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Not later than one year
- 
18,043 
8
Transactions with related parties
The following material transactions with directors and shareholders have not been conducted under normal market conditions: The advance to one director of £56,650 will be repaid in full by 31 August 2025. Interest is being charged at 2.25% to 5 April 2025 and 3.75% thereafter.
9
Average number of employees
During the year the average number of employees was 3 (2024: 11).
- 6 -