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A & D SUPER CHOICE LIMITED

Registered Number
10429486
(England and Wales)

Unaudited Financial Statements for the Year ended
31 October 2024

A & D SUPER CHOICE LIMITED
Company Information
for the year from 1 November 2023 to 31 October 2024

Directors

HUNT, Asifa Iqbal
HUNT, Dean Jonathan

Registered Address

76-78 Mill Crescent
Kingsbury
B78 2NW

Registered Number

10429486 (England and Wales)
A & D SUPER CHOICE LIMITED
Balance Sheet as at
31 October 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets327,50041,250
Tangible assets47,9239,979
35,42351,229
Current assets
Stocks556,61058,214
Debtors14,1027,879
Cash at bank and on hand7678,437
71,47974,530
Creditors amounts falling due within one year6(170,007)(174,392)
Net current assets (liabilities)(98,528)(99,862)
Total assets less current liabilities(63,105)(48,633)
Provisions for liabilities8(1,504)(1,895)
Net assets(64,609)(50,528)
Capital and reserves
Called up share capital22
Profit and loss account(64,611)(50,530)
Shareholders' funds(64,609)(50,528)
The financial statements were approved and authorised for issue by the Board of Directors on 6 June 2025, and are signed on its behalf by:
HUNT, Asifa Iqbal
Director
Registered Company No. 10429486
A & D SUPER CHOICE LIMITED
Notes to the Financial Statements
for the year ended 31 October 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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
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.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
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:
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.
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Share capital
Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.
2.Average number of employees

20242023
Average number of employees during the year46
3.Intangible assets

Goodwill

Total

££
Cost or valuation
At 01 November 23137,500137,500
At 31 October 24137,500137,500
Amortisation and impairment
At 01 November 2396,25096,250
Charge for year13,75013,750
At 31 October 24110,000110,000
Net book value
At 31 October 2427,50027,500
At 31 October 2341,25041,250
4.Tangible fixed assets

Vehicles

Fixtures & fittings

Office Equipment

Total

££££
Cost or valuation
At 01 November 2318,78810,5161,78331,087
At 31 October 2418,78810,5161,78331,087
Depreciation and impairment
At 01 November 2313,1917,13178621,108
Charge for year1,3995081492,056
At 31 October 2414,5907,63993523,164
Net book value
At 31 October 244,1982,8778487,923
At 31 October 235,5973,3859979,979
5.Stocks

2024

2023

££
Raw materials and consumables56,61058,214
Total56,61058,214
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables3,30415,015
Bank borrowings and overdrafts12,1873,268
Taxation and social security417669
Other creditors154,099155,440
Total170,007174,392
7.Creditors: amounts due after one year
8.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)1,5041,895
Total1,5041,895