Jonny's All Day Dining Ltd 11601592 false 2023-11-01 2024-10-31 2024-10-31 The principal activity of the company is restaurants Digita Accounts Production Advanced 6.30.9574.0 true 11601592 2023-11-01 2024-10-31 11601592 2024-10-31 11601592 core:CurrentFinancialInstruments 2024-10-31 11601592 core:CurrentFinancialInstruments core:WithinOneYear 2024-10-31 11601592 core:Non-currentFinancialInstruments 2024-10-31 11601592 core:Non-currentFinancialInstruments core:AfterOneYear 2024-10-31 11601592 core:OtherResidualIntangibleAssets 2024-10-31 11601592 core:FurnitureFittingsToolsEquipment 2024-10-31 11601592 core:LandBuildings 2024-10-31 11601592 bus:SmallEntities 2023-11-01 2024-10-31 11601592 bus:AuditExemptWithAccountantsReport 2023-11-01 2024-10-31 11601592 bus:FilletedAccounts 2023-11-01 2024-10-31 11601592 bus:SmallCompaniesRegimeForAccounts 2023-11-01 2024-10-31 11601592 bus:RegisteredOffice 2023-11-01 2024-10-31 11601592 bus:Director1 2023-11-01 2024-10-31 11601592 bus:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 11601592 bus:Agent1 2023-11-01 2024-10-31 11601592 core:Goodwill 2023-11-01 2024-10-31 11601592 core:OtherResidualIntangibleAssets 2023-11-01 2024-10-31 11601592 core:ComputerEquipment 2023-11-01 2024-10-31 11601592 core:FurnitureFittings 2023-11-01 2024-10-31 11601592 core:FurnitureFittingsToolsEquipment 2023-11-01 2024-10-31 11601592 core:LandBuildings 2023-11-01 2024-10-31 11601592 countries:AllCountries 2023-11-01 2024-10-31 11601592 2023-10-31 11601592 core:OtherResidualIntangibleAssets 2023-10-31 11601592 core:FurnitureFittingsToolsEquipment 2023-10-31 11601592 core:LandBuildings 2023-10-31 11601592 2022-11-01 2023-10-31 11601592 2023-10-31 11601592 core:CurrentFinancialInstruments 2023-10-31 11601592 core:CurrentFinancialInstruments core:WithinOneYear 2023-10-31 11601592 core:Non-currentFinancialInstruments 2023-10-31 11601592 core:Non-currentFinancialInstruments core:AfterOneYear 2023-10-31 11601592 core:OtherResidualIntangibleAssets 2023-10-31 11601592 core:FurnitureFittingsToolsEquipment 2023-10-31 11601592 core:LandBuildings 2023-10-31 iso4217:GBP xbrli:pure

Registration number: 11601592

Jonny's All Day Dining Ltd

Unaudited Filleted Financial Statements

for the Year Ended 31 October 2024

 

Jonny's All Day Dining Ltd

Contents

Company Information

1

Balance Sheet

2 to 3

Notes to the Unaudited Financial Statements

4 to 10

 

Jonny's All Day Dining Ltd

Company Information

Director

Mr Jonathan Peter Abrahams

Registered office

93 Aldwick Road
Bognor Regis
West Sussex
PO21 2NW

Accountants

Matthews Hanton Limited
Chartered Certified Accountants93 Aldwick Road
Bognor Regis
West Sussex
PO21 2NW

 

Jonny's All Day Dining Ltd

(Registration number: 11601592)
Balance Sheet as at 31 October 2024

Note

2024
£

2023
£

Fixed assets

 

Intangible assets

4

40,395

55,332

Tangible assets

5

57,591

94,122

 

97,986

149,454

Current assets

 

Stocks

6

8,000

8,000

Debtors

7

45,371

46,924

Cash at bank and in hand

 

290,200

297,163

 

343,571

352,087

Creditors: Amounts falling due within one year

8

(190,762)

(179,480)

Net current assets

 

152,809

172,607

Total assets less current liabilities

 

250,795

322,061

Creditors: Amounts falling due after more than one year

8

(84,717)

(135,376)

Provisions for liabilities

(6,283)

(8,331)

Net assets

 

159,795

178,354

Capital and reserves

 

Called up share capital

1

1

Retained earnings

159,794

178,353

Shareholders' funds

 

159,795

178,354

For the financial year ending 31 October 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 11 July 2025
 

 

Jonny's All Day Dining Ltd

(Registration number: 11601592)
Balance Sheet as at 31 October 2024

.........................................
Mr Jonathan Peter Abrahams
Director

 

Jonny's All Day Dining Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2024

1

General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
93 Aldwick Road
Bognor Regis
West Sussex
PO21 2NW
United Kingdom

These financial statements were authorised for issue by the director on 11 July 2025.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

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

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

 

Jonny's All Day Dining Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2024

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Fixtures and Fittings

20% Straight Line

Computer Equipment

20% Straight Line

Land and Buildings

20% Straight Line

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class

Amortisation method and rate

Goodwill

2% Straight Line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

 

Jonny's All Day Dining Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2024

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

 

Jonny's All Day Dining Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2024

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3

Staff numbers

The average number of persons employed by the company (including the director) during the year, was 54 (2023 - 50).

4

Intangible assets

Other intangible assets
 £

Total
£

Cost or valuation

At 1 November 2023

73,699

73,699

At 31 October 2024

73,699

73,699

Amortisation

At 1 November 2023

18,367

18,367

Amortisation charge

14,937

14,937

At 31 October 2024

33,304

33,304

Carrying amount

At 31 October 2024

40,395

40,395

At 31 October 2023

55,332

55,332

The aggregate amount of research and development expenditure recognised as an expense during the period is £1,733 (2023 - £1,701).
 

 

Jonny's All Day Dining Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2024

5

Tangible assets

Land and buildings
£

Furniture, fittings and equipment
 £

Total
£

Cost or valuation

At 1 November 2023

128,748

93,883

222,631

Additions

-

5,769

5,769

At 31 October 2024

128,748

99,652

228,400

Depreciation

At 1 November 2023

78,476

50,033

128,509

Charge for the year

25,750

16,550

42,300

At 31 October 2024

104,226

66,583

170,809

Carrying amount

At 31 October 2024

24,522

33,069

57,591

At 31 October 2023

50,272

43,850

94,122

Included within the net book value of land and buildings above is £24,522 (2023 - £50,272) in respect of freehold land and buildings.
 

6

Stocks

2024
£

2023
£

Other inventories

8,000

8,000

7

Debtors

Current

2024
£

2023
£

Trade debtors

4,348

7,156

Prepayments

6,357

12,601

Other debtors

34,666

27,167

 

45,371

46,924

 

Jonny's All Day Dining Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2024

8

Creditors

Creditors: amounts falling due within one year

Note

2024
£

2023
£

Due within one year

 

Loans and borrowings

9

57,006

49,684

Trade creditors

 

22,192

23,200

Taxation and social security

 

84,537

72,076

Accruals and deferred income

 

4,450

4,450

Other creditors

 

22,577

30,070

 

190,762

179,480

Creditors: amounts falling due after more than one year

Note

2024
£

2023
£

Due after one year

 

Loans and borrowings

9

84,717

135,376

9

Loans and borrowings

Non-current loans and borrowings

2024
£

2023
£

Other borrowings

84,717

135,376

Current loans and borrowings

2024
£

2023
£

Bank borrowings

50,169

49,684

Bank overdrafts

6,837

-

57,006

49,684

 

Jonny's All Day Dining Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2024

10

Related party transactions

Director's remuneration

The director's remuneration for the year was as follows:

2024
£

2023
£

Remuneration

18,008

11,205

Contributions paid to money purchase schemes

75,768

24,000

93,776

35,205