Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-312024-12-31false2023-10-01falseNo description of principal activity2830trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 05690664 2023-10-01 2024-12-31 05690664 2022-10-01 2023-09-30 05690664 2024-12-31 05690664 2023-09-30 05690664 c:Director1 2023-10-01 2024-12-31 05690664 d:Buildings d:LongLeaseholdAssets 2023-10-01 2024-12-31 05690664 d:Buildings d:LongLeaseholdAssets 2024-12-31 05690664 d:Buildings d:LongLeaseholdAssets 2023-09-30 05690664 d:PlantMachinery 2023-10-01 2024-12-31 05690664 d:PlantMachinery 2024-12-31 05690664 d:PlantMachinery 2023-09-30 05690664 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-10-01 2024-12-31 05690664 d:MotorVehicles 2023-10-01 2024-12-31 05690664 d:MotorVehicles 2024-12-31 05690664 d:MotorVehicles 2023-09-30 05690664 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-10-01 2024-12-31 05690664 d:OwnedOrFreeholdAssets 2023-10-01 2024-12-31 05690664 d:Goodwill 2024-12-31 05690664 d:Goodwill 2023-09-30 05690664 d:CopyrightsPatentsTrademarksServiceOperatingRights 2024-12-31 05690664 d:CopyrightsPatentsTrademarksServiceOperatingRights 2023-09-30 05690664 d:CurrentFinancialInstruments 2024-12-31 05690664 d:CurrentFinancialInstruments 2023-09-30 05690664 d:Non-currentFinancialInstruments 2024-12-31 05690664 d:Non-currentFinancialInstruments 2023-09-30 05690664 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 05690664 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 05690664 d:Non-currentFinancialInstruments d:AfterOneYear 2024-12-31 05690664 d:Non-currentFinancialInstruments d:AfterOneYear 2023-09-30 05690664 d:ShareCapital 2024-12-31 05690664 d:ShareCapital 2023-09-30 05690664 d:RetainedEarningsAccumulatedLosses 2023-10-01 2024-12-31 05690664 d:RetainedEarningsAccumulatedLosses 2024-12-31 05690664 d:RetainedEarningsAccumulatedLosses 2023-09-30 05690664 c:FRS102 2023-10-01 2024-12-31 05690664 c:AuditExempt-NoAccountantsReport 2023-10-01 2024-12-31 05690664 c:FullAccounts 2023-10-01 2024-12-31 05690664 c:PrivateLimitedCompanyLtd 2023-10-01 2024-12-31 05690664 e:PoundSterling 2023-10-01 2024-12-31 iso4217:GBP xbrli:pure

Registered number: 05690664









A & H PIZZA UK LTD







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 DECEMBER 2024

 
A & H PIZZA UK LTD
REGISTERED NUMBER: 05690664

BALANCE SHEET
AS AT 31 DECEMBER 2024

31 December
30 September
2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 5 
170,400
188,546

  
170,400
188,546

Current assets
  

Stocks
 6 
9,396
8,818

Debtors: amounts falling due within one year
 7 
1,046,666
981,716

Cash at bank and in hand
 8 
90,133
186,680

  
1,146,195
1,177,214

Creditors: amounts falling due within one year
 9 
(288,327)
(141,759)

Net current assets
  
 
 
857,868
 
 
1,035,455

Total assets less current liabilities
  
1,028,268
1,224,001

Creditors: amounts falling due after more than one year
 10 
(9,540)
(14,280)

Provisions for liabilities
  

Deferred tax
  
(6,767)
(6,767)

  
 
 
(6,767)
 
 
(6,767)

Net assets
  
1,011,961
1,202,954

Page 1

 
A & H PIZZA UK LTD
REGISTERED NUMBER: 05690664
    
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2024

31 December
30 September
2024
2023
Note
£
£

Capital and reserves
  

Called up share capital 
  
142
142

Profit and loss account
 11 
1,011,819
1,202,812

  
1,011,961
1,202,954


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

 
A & H PIZZA UK LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

1.


General information

A & H Pizza UK Ltd is a private company, limited by shares and incorporated in England and Wales, United Kingdom, with a registration number 05690664. 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

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

 
2.4

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.

 
2.5

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

 
A & H PIZZA UK LTD
 
 
 
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

 
A & H PIZZA UK LTD
 
 
 
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

Financial instruments

Financial instruments are recognised in the Company's Balance Sheet when the Company becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.

Impairment of financial assets

At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss. 

Financial assets are impaired when events, subsequent to their initial recognition, indicate the estimated future cash flows derived from the financial asset(s) have been adversely impacted. The impairment loss will be the difference between the current carrying amount and the present value of the future cash flows at the asset(s) original effective interest rate.
Page 5

 
A & H PIZZA UK LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

2.Accounting policies (continued)


2.12
Financial instruments (continued)


If there is a favourable change in relation to the events surrounding the impairment loss then the impairment can be reviewed for possible reversal. The reversal will not cause the current carrying amount to exceed the original carrying amount had the impairment not been recognised. The impairment reversal is recognised in the profit or loss.

Basic financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities.

Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial.

Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.

Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.

Derecognition of financial instruments

Derecognition of financial assets

Financial assets are derecognised when their contractual right to future cash flow expire, or are settled, or when the Company transfers the asset and substantially all the risks and rewards of ownership to another party. If significant risks and rewards of ownership are retained after the transfer to another party, then the Company will continue to recognise the value of the portion of the risks and rewards retained.

Derecognition of financial liabilities

Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.

 
2.13

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.

Page 6

 
A & H PIZZA UK LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

3.


Employees

The average monthly number of employees, including directors, during the period was 28 (2023 - 30).


4.


Intangible assets






Trademarks
Goodwill
Total

£
£
£



Cost


At 1 October 2023
15,000
10,000
25,000



At 31 December 2024

15,000
10,000
25,000



Amortisation


At 1 October 2023
15,000
10,000
25,000



At 31 December 2024

15,000
10,000
25,000



Net book value



At 31 December 2024
-
-
-



At 30 September 2023
-
-
-



Page 7

 
A & H PIZZA UK LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

5.


Tangible fixed assets







Long-term leasehold property
Plant and machinery
Motor vehicles
Total

£
£
£
£



Cost or valuation


At 1 October 2023
170,103
413,246
19,528
602,877


Additions
-
12,119
1,833
13,952


Disposals
-
-
(15,976)
(15,976)



At 31 December 2024

170,103
425,365
5,385
600,853



Depreciation


At 1 October 2023
59,076
340,837
14,418
414,331


Charge for the period on owned assets
11,205
15,910
2,063
29,178


Disposals
-
-
(13,056)
(13,056)



At 31 December 2024

70,281
356,747
3,425
430,453



Net book value



At 31 December 2024
99,822
68,618
1,960
170,400



At 30 September 2023
111,027
72,409
5,110
188,546


6.


Stocks

31 December
30 September
2024
2023
£
£

Raw materials and consumables
9,396
8,818

9,396
8,818


Page 8

 
A & H PIZZA UK LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

7.


Debtors

31 December
30 September
2024
2023
£
£


Trade debtors
-
313

Amounts owed by group undertakings
-
517,747

Other debtors
1,035,703
445,397

Prepayments and accrued income
10,963
18,259

1,046,666
981,716



8.


Cash and cash equivalents

31 December
30 September
2024
2023
£
£

Cash at bank and in hand
90,133
186,680

90,133
186,680



9.


Creditors: Amounts falling due within one year

31 December
30 September
2024
2023
£
£

Other loans
3,792
3,792

Trade creditors
14,725
16,433

Amounts owed to group undertakings
33,179
33,179

Corporation tax
20,137
2,441

Other taxation and social security
45,963
41,230

Other creditors
32,407
2,544

Accruals and deferred income
138,124
42,140

288,327
141,759


Page 9

 
A & H PIZZA UK LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

10.


Creditors: Amounts falling due after more than one year

31 December
30 September
2024
2023
£
£

Other loans
9,540
14,280

9,540
14,280



11.


Reserves

Profit and loss account

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


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 £8,199 (2023 : £6,591). Contributions totalling £743 (2023 - £Nil) were payable to the fund at the balance sheet date and are included in creditors.


13.


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 £250,000 (2023: £Nil).
At the year-end the following amounts were due from/(to) the following:


31 December
30 September
2024
2023
£
£

Entities with control, joint control or significant influence over the entity
(33,179)
(33,179)


14.


Controlling party

The ultimate parent company is Pizza London Limited, 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