Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-312024-12-31The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.falsefalse892023-10-01falseDomino's Pizza franchise101true 10671929 2023-10-01 2024-12-31 10671929 2022-10-01 2023-09-30 10671929 2024-12-31 10671929 2023-09-30 10671929 c:Director2 2023-10-01 2024-12-31 10671929 d:Buildings d:LongLeaseholdAssets 2023-10-01 2024-12-31 10671929 d:Buildings d:LongLeaseholdAssets 2024-12-31 10671929 d:Buildings d:LongLeaseholdAssets 2023-09-30 10671929 d:PlantMachinery 2023-10-01 2024-12-31 10671929 d:PlantMachinery 2024-12-31 10671929 d:PlantMachinery 2023-09-30 10671929 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-10-01 2024-12-31 10671929 d:MotorVehicles 2023-10-01 2024-12-31 10671929 d:MotorVehicles 2024-12-31 10671929 d:MotorVehicles 2023-09-30 10671929 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-10-01 2024-12-31 10671929 d:OwnedOrFreeholdAssets 2023-10-01 2024-12-31 10671929 d:CurrentFinancialInstruments 2024-12-31 10671929 d:CurrentFinancialInstruments 2023-09-30 10671929 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 10671929 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 10671929 d:Non-currentFinancialInstruments d:AfterOneYear 2024-12-31 10671929 d:Non-currentFinancialInstruments d:AfterOneYear 2023-09-30 10671929 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-12-31 10671929 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2023-09-30 10671929 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-12-31 10671929 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2023-09-30 10671929 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2024-12-31 10671929 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2023-09-30 10671929 d:ShareCapital 2024-12-31 10671929 d:ShareCapital 2023-09-30 10671929 d:RevaluationReserve 2023-10-01 2024-12-31 10671929 d:RevaluationReserve 2024-12-31 10671929 d:RevaluationReserve 2023-09-30 10671929 d:RetainedEarningsAccumulatedLosses 2023-10-01 2024-12-31 10671929 d:RetainedEarningsAccumulatedLosses 2024-12-31 10671929 d:RetainedEarningsAccumulatedLosses 2023-09-30 10671929 c:FRS102 2023-10-01 2024-12-31 10671929 c:AuditExempt-NoAccountantsReport 2023-10-01 2024-12-31 10671929 c:FullAccounts 2023-10-01 2024-12-31 10671929 c:PrivateLimitedCompanyLtd 2023-10-01 2024-12-31 10671929 d:WithinOneYear 2024-12-31 10671929 d:WithinOneYear 2023-09-30 10671929 d:BetweenOneFiveYears 2024-12-31 10671929 d:BetweenOneFiveYears 2023-09-30 10671929 d:MoreThanFiveYears 2024-12-31 10671929 d:MoreThanFiveYears 2023-09-30 10671929 e:PoundSterling 2023-10-01 2024-12-31 iso4217:GBP xbrli:pure

Registered number: 10671929









AUROUS PIZZA LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 DECEMBER 2024

 
AUROUS PIZZA LIMITED
REGISTERED NUMBER: 10671929

BALANCE SHEET
AS AT 31 DECEMBER 2024

31 December
31 December
30 September
30 September
2024
2024
2023
2023
Note
£
£
£
£

Fixed assets
  

Tangible assets
 4 
676,282
776,322

  
676,282
776,322

Current assets
  

Stocks
 5 
17,035
19,958

Debtors: amounts falling due within one year
 6 
2,373,951
1,446,905

Cash at bank and in hand
 7 
502,765
390,087

  
2,893,751
1,856,950

Creditors: amounts falling due within one year
 8 
(1,257,318)
(1,562,979)

Net current assets
  
 
 
1,636,433
 
 
293,971

Total assets less current liabilities
  
2,312,715
1,070,293

Creditors: amounts falling due after more than one year
  
(1,916,000)
(470,000)

Provisions for liabilities
  

Deferred tax
  
(97,621)
(97,621)

  
 
 
(97,621)
 
 
(97,621)

Net assets
  
299,094
502,672

Page 1

 
AUROUS PIZZA LIMITED
REGISTERED NUMBER: 10671929
    
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2024

31 December
31 December
30 September
30 September
2024
2024
2023
2023
Note
£
£
£
£

Capital and reserves
  

Called up share capital 
  
100
100

Revaluation reserve
 10 
159,916
159,916

Profit and loss account
 10 
139,078
342,656

  
299,094
502,672


The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 10 July 2025.




R Purushothaman
Director

The notes on pages 3 to 10 form part of these financial statements.

Page 2

 
AUROUS PIZZA LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

1.


General information

Aurous Pizza Limited is a private company, limited by shares and incorporated in England and Wales, United Kingdom, with a registration number 10671929. The address of the registered office is 598 Holloway Road, London, N19 3PH. The nature of the company's operations and principal activities are that of a Domino's Pizza franchise.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are presented in pounds sterling which is the functional currency of the company and rounded to the nearest £.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised at the point of sale when goods have been transferred to the customer.

 
2.3

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.4

Borrowing costs

All borrowing costs are recognised in profit or loss in the period in which they are incurred.

 
2.5

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

Page 3

 
AUROUS PIZZA LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.6

Current and deferred taxation

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


 
2.7

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Long-term leasehold property
-
8%
Reducing balance
Plant and machinery
-
15%
Reducing balance
Motor vehicles
-
25%
Reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

Page 4

 
AUROUS PIZZA LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.8

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks, Costs include all direct costs.

 
2.9

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.10

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.11

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.12

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the period was 89 (2023 - 101).

Page 5

 
AUROUS PIZZA LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

4.


Tangible fixed assets







Long-term leasehold property
Plant and machinery
Motor vehicles
Total

£
£
£
£



Cost or valuation


At 1 October 2023
401,816
728,259
66,029
1,196,104


Additions
-
2,613
-
2,613


Disposals
-
-
(20,126)
(20,126)



At 31 December 2024

401,816
730,872
45,903
1,178,591



Depreciation


At 1 October 2023
68,572
308,526
42,685
419,783


Charge for the period on owned assets
12,512
79,320
7,307
99,139


Disposals
-
-
(16,613)
(16,613)



At 31 December 2024

81,084
387,846
33,379
502,309



Net book value



At 31 December 2024
320,732
343,026
12,524
676,282



At 30 September 2023
333,244
419,734
23,344
776,322


5.


Stocks

31 December
30 September
2024
2023
£
£

Raw materials and consumables
17,035
19,958

17,035
19,958


Page 6

 
AUROUS PIZZA LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

6.


Debtors

31 December
30 September
2024
2023
£
£


Trade debtors
3,378
1,552

Other debtors
2,335,716
1,382,257

Prepayments and accrued income
34,857
63,096

2,373,951
1,446,905



7.


Cash and cash equivalents

31 December
30 September
2024
2023
£
£

Cash at bank and in hand
502,765
390,087

502,765
390,087



8.


Creditors: Amounts falling due within one year

31 December
30 September
2024
2023
£
£

Bank loans
144,000
60,000

Trade creditors
47,584
56,958

Amounts owed to group undertakings
-
939,166

Corporation tax
40,659
-

Other taxation and social security
252,364
217,877

Other creditors
632,782
1,371

Accruals and deferred income
139,929
287,607

1,257,318
1,562,979


Page 7

 
AUROUS PIZZA LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

9.


Loans


Analysis of the maturity of loans is given below:


31 December
30 September
2024
2023
£
£

Amounts falling due within one year

Bank loans
144,000
60,000


144,000
60,000

Amounts falling due 1-2 years

Bank loans
144,000
60,000


144,000
60,000

Amounts falling due 2-5 years

Bank loans
432,000
180,000


432,000
180,000

Amounts falling due after more than 5 years

Bank loans
1,340,000
230,000

1,340,000
230,000

2,060,000
530,000



10.


Reserves

Revaluation reserve

The revaluation reserve represents cumulative effects of fair value adjustments net of deferred tax and other adjustments. 

Profit and loss account

The profit and loss account represents cumulative profits and losses net of dividends and other adjustments.

Page 8

 
AUROUS PIZZA LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

11.


Contingent liabilities

The company has a fixed and floating charge over all assets of the company in favour of Santander UK PLC, and is joined in cross guarantee in respect of group banking facilities with its parent company &  Pizza Angel Ltd.


12.


Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company  in an independently administered fund. The pension cost charge represents contributions payable by the Company  to the fund and amounted to £23,599 (2023 - £22,931). Contributions totalling £2,820 (2023 - £Nil) were payable to the fund at the balance sheet date and are included in creditors.


13.


Commitments under operating leases

At 31 December 2024 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:

31 December
30 September
2024
2023
£
£


Not later than 1 year
87,000
87,000

Later than 1 year and not later than 5 years
143,729
180,118

Later than 5 years
237,096
273,485

467,825
540,603


14.


Related party transactions

During the year transactions with the following related parties occurred:
During the year dividends were paid to entities with control, joint control or significant influence over the entity totalling £235,000 (2023: £ Nil).
At the year-end the following amounts were due from/(to) the related parties:


31 December
30 September
2024
2023
£
£

Entities with control, joint control or significant influence over the entity
-
158,243

Page 9

 
AUROUS PIZZA LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

15.


Controlling party

The ultimate parent company is Aurous Pizza Holdings Limited. Aurous Pizza Holdings Limited is a company incorporated in England and Wales. The ultimate controlling party is A H Zarinabad due to his majority shareholding in the ultimate parent company. 

 
Page 10