1 October 2023 false Taxfiler 2024.6 SC708298business:PrivateLimitedCompanyLtd2023-10-012024-09-30 SC7082982023-09-30 SC7082982023-10-012024-09-30 SC708298business:AuditExemptWithAccountantsReport2023-10-012024-09-30 SC708298business:FilletedAccounts2023-10-012024-09-30 SC7082982024-09-30 SC708298business:Director12023-10-012024-09-30 SC708298business:Director22023-10-012024-09-30 SC708298business:Director32023-10-012024-09-30 SC708298business:RegisteredOffice2023-10-012024-09-30 SC7082982023-09-30 SC708298core:WithinOneYear2024-09-30 SC708298core:WithinOneYear2023-09-30 SC708298core:AfterOneYear2024-09-30 SC708298core:AfterOneYear2023-09-30 SC708298core:ShareCapitalcore:PreviouslyStatedAmount2024-09-30 SC708298core:ShareCapitalcore:PreviouslyStatedAmount2023-09-30 SC708298core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-09-30 SC708298core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-09-30 SC708298core:PreviouslyStatedAmount2024-09-30 SC708298core:PreviouslyStatedAmount2023-09-30 SC708298business:SmallEntities2023-10-012024-09-30 SC708298countries:Scotland2023-10-012024-09-30 SC708298core:FurnitureFittings2023-10-012024-09-30 SC708298core:Goodwill2023-09-30 SC708298core:Goodwill2024-09-30 SC708298core:Goodwill2023-10-012024-09-30 SC708298core:FurnitureFittings2023-09-30 SC708298core:FurnitureFittings2024-09-30 SC7082982022-10-012023-09-30 iso4217:GBP xbrli:pure
Company Registration No. SC708298 (Scotland)
S & D NANDA T/A MUFFIN BREAK LTD Unaudited accounts for the year ended 30 September 2024
S & D NANDA T/A MUFFIN BREAK LTD Unaudited accounts Contents
Page
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S & D NANDA T/A MUFFIN BREAK LTD Company Information for the year ended 30 September 2024
Directors
PALLAVI NANDA SATISH KUMAR NANDA VICKY NANDA
Company Number
SC708298 (Scotland)
Registered Office
2 VICTORIA PLACE RUTHERGLEN GLASGOW GLASGOW SOUTH LANARKSHIRE G73 2JP United Kingdom
Accountants
brand jamieson co 2 Victoria Place Rutherglen Glasgow G73 2JP
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S & D NANDA T/A MUFFIN BREAK LTD Statement of financial position as at 30 September 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
107,813 
114,063 
Tangible assets
69,365 
62,770 
177,178 
176,833 
Current assets
Inventories
6,025 
6,150 
Debtors
3,196 
3,375 
Cash at bank and in hand
29,378 
16,754 
38,599 
26,279 
Creditors: amounts falling due within one year
(63,523)
(58,443)
Net current liabilities
(24,924)
(32,164)
Total assets less current liabilities
152,254 
144,669 
Creditors: amounts falling due after more than one year
(70,373)
(90,176)
Net assets
81,881 
54,493 
Capital and reserves
Called up share capital
3 
3 
Profit and loss account
81,878 
54,490 
Shareholders' funds
81,881 
54,493 
For the year ending 30 September 2024 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 27 June 2025 and were signed on its behalf by
VICKY NANDA Director Company Registration No. SC708298
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S & D NANDA T/A MUFFIN BREAK LTD Notes to the Accounts for the year ended 30 September 2024
1
Statutory information
S & D NANDA T/A MUFFIN BREAK LTD is a private company, limited by shares, registered in Scotland, registration number SC708298. The registered office is 2 VICTORIA PLACE RUTHERGLEN, GLASGOW, GLASGOW, SOUTH LANARKSHIRE, G73 2JP, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
10% reducing balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 October 2023
125,000 
At 30 September 2024
125,000 
Amortisation
At 1 October 2023
10,937 
Charge for the year
6,250 
At 30 September 2024
17,187 
Net book value
At 30 September 2024
107,813 
At 30 September 2023
114,063 
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S & D NANDA T/A MUFFIN BREAK LTD Notes to the Accounts for the year ended 30 September 2024
5
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 1 October 2023
75,398 
Additions
14,303 
At 30 September 2024
89,701 
Depreciation
At 1 October 2023
12,628 
Charge for the year
7,708 
At 30 September 2024
20,336 
Net book value
At 30 September 2024
69,365 
At 30 September 2023
62,770 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Accrued income and prepayments
3,196 
3,375 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
20,000 
19,000 
VAT
5,403 
6,387 
Trade creditors
2,496 
3,246 
Taxes and social security
13,675 
1,462 
Other creditors
49 
43 
Loans from directors
8,304 
12,737 
Accruals
13,596 
15,568 
63,523 
58,443 
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
70,373 
90,176 
9
Controlling party
Control is shared equally between the 3 directors.
10
Average number of employees
During the year the average number of employees was 16 (2023: 16).
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