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Registered Number: 05647543
England and Wales

 

 

 

MONTY'S DELI SANDWICH BARS LIMITED



Unaudited Financial Statements
 


Period of accounts

Start date: 01 January 2024

End date: 31 December 2024

Monty's Deli Sandwich Bars Limited
Contents Page
For the year ended 31 December 2024
Director Mr Aggie Pelekanou
Registered Number 05647543
Registered Office First Floor, Hagley Court
40 Vicarage Road
Birmingham
West Midlands
B15 3EZ
Accountants Marneros Marcus & Co Limited
1
 
 		 Notes
 		 2024
£		   2023
£
Fixed assets      
Intangible fixed assets 3 225,627    228,027 
Tangible fixed assets 4 448,530    141,876 
674,157    369,903 
Current assets      
Stocks 5 20,069    25,615 
Debtors 6 45,846    26,139 
Cash at bank and in hand 242,891    480,596 
308,806    532,350 
Creditors: amount falling due within one year 7 (45,708)   (96,838)
Net current assets 263,098    435,512 
 
Total assets less current liabilities 937,255    805,415 
Creditors: amount falling due after more than one year 8 (66,137)   (104,744)
Net assets 871,118    700,671 
 

Capital and reserves 		     
Called up share capital 4    4 
Profit and loss account 871,114    700,667 
Shareholders' funds 871,118    700,671 
 


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

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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. In accordance with Section 444 of the Companies Act 2006, the profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the director on 30 September 2025 and were signed by:


-------------------------------
Mr Aggie Pelekanou
Director
2
General Information
Monty's Deli Sandwich Bars Limited is a private company, limited by shares, registered in England and Wales, registration number 05647543, registration address First Floor, Hagley Court, 40 Vicarage Road, Birmingham, West Midlands, B15 3EZ.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Going concern basis
The financial statements have been prepared on the basis that the company is a going concern and that the directors will continue to support the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Finance lease and hire purchase charges
The finance element of the rental payment is charged to the profit and loss account on a straight line basis.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Dividends
Proposed dividends are only included as liabilities in the balance sheet when their payment has been approved by the shareholders prior to the balance sheet date.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 10% Straight Line
Motor Vehicles 20 Reducing Balance
Fixtures and Fittings 10% Straight Line
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the year was 20 (2023 : 25).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 January 2024 228,027    228,027 
Additions (2,400)   (2,400)
Disposals -    - 
At 31 December 2024 225,627    225,627 
Amortisation
At 01 January 2024 -    - 
Charge for year -    - 
On disposals -    - 
At 31 December 2024 -    - 
Net book values
At 31 December 2024 225,627    225,627 
At 31 December 2023 228,027    228,027 


4.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Improvements to property   Total
  £   £   £   £   £
At 01 January 2024 260,315    23,805    2,453    80,563    367,136 
Additions 218,230    -    52,086    83,471    353,787 
Disposals -    -    -    -    - 
At 31 December 2024 478,545    23,805    54,539    164,034    720,923 
Depreciation
At 01 January 2024 222,425    4,761    982    -    228,168 
Charge for year 34,962    3,809    5,454    -    44,225 
On disposals -    -    -    -    - 
At 31 December 2024 257,387    8,570    6,436    -    272,393 
Net book values
Closing balance as at 31 December 2024 221,158    15,235    48,103    164,034    448,530 
Opening balance as at 01 January 2024 37,890    19,044    1,471    83,471    141,876 


5.

Stocks

2024
£		   2023
£
Finished Goods 20,069    25,615 
20,069    25,615 

6.

Debtors: amounts falling due within one year

2024
£		   2023
£
Trade Debtors 573    578 
Prepayments & Accrued Income 7,795    6,986 
Other Debtors 1,875    18,575 
VAT 35,603    - 
45,846    26,139 

7.

Creditors: amount falling due within one year

2024
£		   2023
£
Trade Creditors 16,198    24,455 
Taxation and Social Security 7,750    43,274 
Other Creditors 21,760    29,109 
45,708    96,838 

8.

Creditors: amount falling due after more than one year

2024
£		   2023
£
Bank Loans & Overdrafts 66,137    104,744 
66,137    104,744 

3