IRIS Accounts Production v25.1.4.42 14465949 Board of Directors 1.12.23 30.11.24 30.11.24 false true false false true false Ordinary 1.00000 Ordinary A 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh144659492023-11-30144659492024-11-30144659492023-12-012024-11-30144659492022-11-06144659492022-11-072023-11-30144659492023-11-3014465949ns15:EnglandWales2023-12-012024-11-3014465949ns14:PoundSterling2023-12-012024-11-3014465949ns10:Director12023-12-012024-11-3014465949ns10:PrivateLimitedCompanyLtd2023-12-012024-11-3014465949ns10:SmallEntities2023-12-012024-11-3014465949ns10:AuditExempt-NoAccountantsReport2023-12-012024-11-3014465949ns10:SmallCompaniesRegimeForDirectorsReport2023-12-012024-11-3014465949ns10:SmallCompaniesRegimeForAccounts2023-12-012024-11-3014465949ns10:FullAccounts2023-12-012024-11-3014465949ns10:OrdinaryShareClass12023-12-012024-11-3014465949ns10:OrdinaryShareClass22023-12-012024-11-3014465949ns10:Director22023-12-012024-11-3014465949ns10:RegisteredOffice2023-12-012024-11-3014465949ns5:CurrentFinancialInstruments2024-11-3014465949ns5:CurrentFinancialInstruments2023-11-3014465949ns5:Non-currentFinancialInstruments2024-11-3014465949ns5:Non-currentFinancialInstruments2023-11-3014465949ns5:ShareCapital2024-11-3014465949ns5:ShareCapital2023-11-3014465949ns5:RetainedEarningsAccumulatedLosses2024-11-3014465949ns5:RetainedEarningsAccumulatedLosses2023-11-3014465949ns5:PlantMachinery2023-12-012024-11-3014465949ns5:MotorVehicles2023-12-012024-11-3014465949ns5:ComputerEquipment2023-12-012024-11-3014465949ns5:LandBuildings2023-11-3014465949ns5:PlantMachinery2023-11-3014465949ns5:FurnitureFittings2023-11-3014465949ns5:LandBuildings2023-12-012024-11-3014465949ns5:FurnitureFittings2023-12-012024-11-3014465949ns5:LandBuildings2024-11-3014465949ns5:PlantMachinery2024-11-3014465949ns5:FurnitureFittings2024-11-3014465949ns5:LandBuildings2023-11-3014465949ns5:PlantMachinery2023-11-3014465949ns5:FurnitureFittings2023-11-3014465949ns5:MotorVehicles2023-11-3014465949ns5:ComputerEquipment2023-11-3014465949ns5:MotorVehicles2024-11-3014465949ns5:ComputerEquipment2024-11-3014465949ns5:MotorVehicles2023-11-3014465949ns5:ComputerEquipment2023-11-3014465949ns5:WithinOneYearns5:CurrentFinancialInstruments2024-11-3014465949ns5:WithinOneYearns5:CurrentFinancialInstruments2023-11-3014465949ns5:CurrentFinancialInstruments2023-12-012024-11-3014465949ns5:BetweenOneTwoYearsns5:Non-currentFinancialInstruments2024-11-3014465949ns5:BetweenOneTwoYearsns5:Non-currentFinancialInstruments2023-11-3014465949ns5:Non-currentFinancialInstrumentsns5:MoreThanFiveYears2024-11-3014465949ns5:Non-currentFinancialInstrumentsns5:MoreThanFiveYears2023-11-3014465949ns5:Non-currentFinancialInstruments2023-12-012024-11-3014465949ns10:OrdinaryShareClass12024-11-3014465949ns10:OrdinaryShareClass22024-11-30
REGISTERED NUMBER: 14465949 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2024

FOR

PAPPU DOSA LIMITED

PAPPU DOSA LIMITED (REGISTERED NUMBER: 14465949)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


PAPPU DOSA LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 NOVEMBER 2024







DIRECTORS: T R Darling Rushworth
M L A W Evans





REGISTERED OFFICE: 25 The Parade
Patchway
Bristol
Gloucestershire
BS34 5LP





REGISTERED NUMBER: 14465949 (England and Wales)





ACCOUNTANTS: MDG Business Associates Limited
Room 73
Wrest House
Wrest Park
Silsoe
Bedfordshire
MK45 4HR

PAPPU DOSA LIMITED (REGISTERED NUMBER: 14465949)

BALANCE SHEET
30 NOVEMBER 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 350,296 77,529

CURRENT ASSETS
Stocks 6,495 2,100
Debtors 5 14,338 2,782
Cash at bank 12,576 12,463
33,409 17,345
CREDITORS
Amounts falling due within one year 6 257,758 61,225
NET CURRENT LIABILITIES (224,349 ) (43,880 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

125,947

33,649

CREDITORS
Amounts falling due after more than one year 7 125,080 7,855
NET ASSETS 867 25,794

CAPITAL AND RESERVES
Called up share capital 8 2 2
Retained earnings 865 25,792
SHAREHOLDERS' FUNDS 867 25,794

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13 August 2025 and were signed on its behalf by:





T R Darling Rushworth - Director


PAPPU DOSA LIMITED (REGISTERED NUMBER: 14465949)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

1. STATUTORY INFORMATION

Pappu Dosa Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The comparatives relate to the period 7th November 2022 to 30th November 2023.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on cost
Motor vehicles - 25% on cost
Computer equipment - 25% on cost

The freehold property is stated at an open market value in the opinion of the directors. As such no depreciation has been charged in respect of this class of asset in the year and no deferred tax has been provided on any future sale as the base cost of the property remains consistent with the current open market value. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Other grant income receivable
Grants relating to income are recognised in the statement of income and retained earnings on a systematic basis over the periods in which the related costs are incurred. Where grant income has been received but the related expenditure has not yet been incurred, the grant is deferred and recognised as deferred income on the balance sheet.

PAPPU DOSA LIMITED (REGISTERED NUMBER: 14465949)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 15 (2023 - 8 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and
property machinery fittings
£    £    £   
Cost
At 1 December 2023 - 59,572 32,257
Additions 206,446 28,558 59,531
At 30 November 2024 206,446 88,130 91,788
Depreciation
At 1 December 2023 - 9,205 8,326
Charge for year - 17,868 14,297
At 30 November 2024 - 27,073 22,623
Net book value
At 30 November 2024 206,446 61,057 69,165
At 30 November 2023 - 50,367 23,931

Motor Computer
vehicles equipment Totals
£    £    £   
Cost
At 1 December 2023 3,000 1,981 96,810
Additions 12,995 - 307,530
At 30 November 2024 15,995 1,981 404,340
Depreciation
At 1 December 2023 1,122 628 19,281
Charge for year 2,103 495 34,763
At 30 November 2024 3,225 1,123 54,044
Net book value
At 30 November 2024 12,770 858 350,296
At 30 November 2023 1,878 1,353 77,529

The freehold property is stated at an open market value in the opinion of the directors. As such no depreciation has been charged in respect of this class of asset in the year and no deferred tax has been provided on any future sale as the base cost of the property remains consistent with the current open market value. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors - 272
Other debtors 5,861 1,000
Tax 4,904 -
VAT - 651
Prepayments and accrued income 3,573 859
14,338 2,782

PAPPU DOSA LIMITED (REGISTERED NUMBER: 14465949)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 12,987 -
Other loans 25,317 -
Hire purchase contracts 3,343 -
Trade creditors 18,461 36,472
Corporation tax - 5,161
Social security and other taxes 3,577 2,175
VAT 19,250 -
Other creditors 172,618 7,773
Directors' loan account 2,205 9,644
257,758 61,225

The freehold property is secured by way of two separate legal charges forming a deed, incorporating both a fixed and floating charge on the assets and undertakings of the company in favour of the lender, with interest being charged at a prevailing rate of 5% per annum.

Other loans and creditors are charged at a prevailing annual interest rate of 22% and 10% respectively.

Obligations under hire purchase are secured on the assets concerned.

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans - 1-2 years 116,821 -
Other loans - 1-2 years - 7,855
Hire purchase contracts 8,259 -
125,080 7,855

The freehold property is secured by way of two separate legal charges forming a deed, incorporating both a fixed and floating charge on the assets and undertakings of the company in favour of the lender, with interest being charged at a prevailing rate of 5% per annum.

Other loans and creditors are charged at a prevailing annual interest rate of 22% and 10% respectively.

Obligations under hire purchase are secured on the assets concerned.

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
1 Ordinary 1 1 1
1 Ordinary A 1 1 1
2 2

Both share classes rank pari passu in all respects.

PAPPU DOSA LIMITED (REGISTERED NUMBER: 14465949)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2024

9. RELATED PARTY DISCLOSURES

At the balance sheet date an amount of £2,205 (2023: £9,644) was due from the company to T R Darling Rushworth, director. No interest has been charged on this balance during the year (2023: £Nil), and there are no set repayment terms in place.

Within other debtors is an amount of £5,861 due from Pappu Vada Pav Ltd, a company under common control. No interest has been charged on this balance during the year (2023: £Nil), and there are no set repayment terms in place.

During the period, £57,495 was recharged to Pappu Vada Pav Ltd as part of a restructure of operations.