2024-01-012024-12-312024-12-31false13058607AMERICAN 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 2024

AMERICAN DINING FRANCHISE LTD
Company Information
for the year from 1 January 2024 to 31 December 2024

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 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets34,2245,280
4,2245,280
Current assets
Stocks5,00035,000
Debtors461,4429,351
Cash at bank and on hand72,7489,411
139,19053,762
Creditors amounts falling due within one year5(48,894)(24,819)
Net current assets (liabilities)90,29628,943
Total assets less current liabilities94,52034,223
Net assets94,52034,223
Capital and reserves
Called up share capital100100
Profit and loss account94,42034,123
Shareholders' funds94,52034,223
The financial statements were approved and authorised for issue by the Director on 19 May 2025, 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 2024

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.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
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

20242023
Average number of employees during the year42
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 January 246,600
At 31 December 246,600
Depreciation and impairment
At 01 January 241,320
Charge for year1,056
At 31 December 242,376
Net book value
At 31 December 244,224
At 31 December 235,280
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables1843,343
Other debtors61,2586,008
Total61,4429,351
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables5,1413,994
Taxation and social security41,1388,825
Other creditors2,61512,000
Total48,89424,819