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REGISTERED NUMBER: 05250406 (England and Wales)














Unaudited Financial Statements

for the Year Ended 30 September 2024

for

Frequent Diners Club Limited

Frequent Diners Club Limited (Registered number: 05250406)






Contents of the Financial Statements
for the Year Ended 30 September 2024




Page

Balance Sheet 1

Notes to the Financial Statements 2


Frequent Diners Club Limited (Registered number: 05250406)

Balance Sheet
30 September 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 103,470 111,687

CURRENT ASSETS
Stocks 13,868 15,301
Debtors 5 16,113 -
Cash at bank and in hand 137,525 129,735
167,506 145,036
CREDITORS
Amounts falling due within one year 6 161,578 138,753
NET CURRENT ASSETS 5,928 6,283
TOTAL ASSETS LESS CURRENT LIABILITIES 109,398 117,970

CREDITORS
Amounts falling due after more than one year 7 (6,664 ) (16,664 )

PROVISIONS FOR LIABILITIES (11,631 ) -
NET ASSETS 91,103 101,306

CAPITAL AND RESERVES
Called up share capital 4 4
Retained earnings 91,099 101,302
SHAREHOLDERS' FUNDS 91,103 101,306

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 10 April 2025 and were signed by:





Mrs L D Sutton Murphy - Director


Frequent Diners Club Limited (Registered number: 05250406)

Notes to the Financial Statements
for the Year Ended 30 September 2024

1. STATUTORY INFORMATION

Frequent Diners Club Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 05250406

Registered office: The Stafford Arms The Green
Bagnall
Stoke-On-Trent
Staffordshire
ST9 9JR

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover represents net invoiced sales of goods, excluding value added tax.

Revenue is recognised as the company becomes entitled to consideration for the services supplied.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Extension and Renovation work - 10% on cost
Equipment - 25% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Frequent Diners Club Limited (Registered number: 05250406)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 39 (2023 - 41 ) .

4. TANGIBLE FIXED ASSETS
Extension
and
Renovation
work Equipment Totals
£    £    £   
COST
At 1 October 2023 90,671 194,531 285,202
Additions 18,845 13,035 31,880
At 30 September 2024 109,516 207,566 317,082
DEPRECIATION
At 1 October 2023 56,937 116,578 173,515
Charge for year 10,323 29,774 40,097
At 30 September 2024 67,260 146,352 213,612
NET BOOK VALUE
At 30 September 2024 42,256 61,214 103,470
At 30 September 2023 33,734 77,953 111,687

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 16,113 -

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 10,000 9,999
Trade creditors 29,459 36,593
Taxation and social security 62,137 51,701
Other creditors 59,982 40,460
161,578 138,753

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Other creditors 6,664 16,664

8. OTHER FINANCIAL COMMITMENTS

The company had commitments under non cancellable operating leases at 30th September 2024 amounting to £24,060 (2023: £36,455). This commitment represents the total amount of payments due upon conclusion of the leases.

Frequent Diners Club Limited (Registered number: 05250406)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 September 2024 and 30 September 2023:

2024 2023
£    £   
Mrs L D Sutton Murphy
Balance outstanding at start of year - 312
Amounts advanced 35,226 -
Amounts repaid (25,250 ) (312 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 9,976 -