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Company Registration No. 09307333 (England and Wales)
DMD Restaurants Limited Unaudited accounts for the year ended 31 December 2024
DMD Restaurants Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
DMD Restaurants Limited Company Information for the year ended 31 December 2024
Directors
S Manger R Manger
Company Number
09307333 (England and Wales)
Registered Office
Mcdonald's Drive Thru 7-9 Cannon Lane Tonbridge TN9 1PP England
- 3 -
DMD Restaurants Limited Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
4
32,693 
35,385 
Tangible assets
5
339,868 
364,050 
Investments
6
2,500 
1,250 
375,061 
400,685 
Current assets
Inventories
37,942 
39,266 
Debtors
7
52,240 
35,091 
Cash at bank and in hand
254,130 
364,352 
344,312 
438,709 
Creditors: amounts falling due within one year
8
(893,373)
(1,002,987)
Net current liabilities
(549,061)
(564,278)
Total assets less current liabilities
(174,000)
(163,593)
Creditors: amounts falling due after more than one year
9
(216,324)
(251,081)
Provisions for liabilities
Deferred tax
(84,478)
(91,013)
Net liabilities
(474,802)
(505,687)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(474,902)
(505,787)
Shareholders' funds
(474,802)
(505,687)
For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 30 September 2025 and were signed on its behalf by
S Manger Director Company Registration No. 09307333
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DMD Restaurants Limited Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
DMD Restaurants Limited is a private company, limited by shares, registered in England and Wales, registration number 09307333. The registered office is Mcdonald's Drive Thru, 7-9 Cannon Lane, Tonbridge, TN9 1PP, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Going concern
After reviewing the company's forecasts and projections, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. On the basis of the continued support by the directors, the company therefore continues to adopt the going concern basis in preparing its financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Intangible fixed assets
Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful of 17 years.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
7 years straight line
Computer equipment
3 years straight line
Inventories
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.
- 5 -
DMD Restaurants Limited Notes to the Accounts for the year ended 31 December 2024
Prior year adjustment
During the year, a prior year adjustment was made to reclassify certain items in the previous year’s balance sheet. Cash in transit balances of £160,443 previously included within other debtors have been reclassified to cash on hand. Additionally, a director’s loan account balance of £120,636, which was in credit, has been reclassified from other debtors to other creditors. These adjustments have no impact on the result for the prior year or the net assets of the company and have been made to provide a more accurate reflection of the financial position of the company.
4
Intangible fixed assets
Other 
£ 
Cost
At 1 January 2024
45,771 
At 31 December 2024
45,771 
Amortisation
At 1 January 2024
10,386 
Charge for the year
2,692 
At 31 December 2024
13,078 
Net book value
At 31 December 2024
32,693 
At 31 December 2023
35,385 
5
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 January 2024
810,141 
- 
70,860 
881,001 
Additions
21,902 
151,500 
6,062 
179,464 
Disposals
- 
(64,000)
- 
(64,000)
At 31 December 2024
832,043 
87,500 
76,922 
996,465 
Depreciation
At 1 January 2024
461,967 
- 
54,984 
516,951 
Charge for the year
118,303 
17,486 
9,190 
144,979 
On disposals
- 
(5,333)
- 
(5,333)
At 31 December 2024
580,270 
12,153 
64,174 
656,597 
Net book value
At 31 December 2024
251,773 
75,347 
12,748 
339,868 
At 31 December 2023
348,174 
- 
15,876 
364,050 
6
Investments
Other investments 
£ 
Valuation at 1 January 2024
1,250 
Additions
1,250 
Valuation at 31 December 2024
2,500 
- 6 -
DMD Restaurants Limited Notes to the Accounts for the year ended 31 December 2024
7
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Other debtors
52,240 
35,091 
8
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
39,266 
- 
Obligations under finance leases and hire purchase contracts
4,849 
- 
Trade creditors
271,281 
331,220 
Taxes and social security
290,743 
297,254 
Other creditors
287,234 
374,513 
893,373 
1,002,987 
9
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
158,833 
251,081 
Obligations under finance leases and hire purchase contracts
57,491 
- 
216,324 
251,081 
10
Average number of employees
During the year the average number of employees was 265 (2023: 191).
- 7 -