Dawar Subs Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 09344661

		2024		2023
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		25,000		56,196
Tangible Assets	5		32,210		66,223

			57,210		122,419
CURRENT ASSETS
Stocks	6	5,000		9,500
Cash at bank and in hand		114		1,500

		5,114		11,000
Creditors: Amounts Falling Due Within One Year	7	(321,199 )		(323,893 )

NET CURRENT ASSETS (LIABILITIES)			(316,085 )		(312,893 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(258,875 )		(190,474 )

Creditors: Amounts Falling Due After More Than One Year	8		(2,728 )		(13,637 )

NET LIABILITIES			(261,603 )		(204,111 )

CAPITAL AND RESERVES
Called up share capital	9		1		1
Profit and Loss Account			(261,604 )		(204,112 )

SHAREHOLDERS' FUNDS			(261,603)		(204,111)

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Dawar Subs Limited

Balance Sheet (continued)

As At 31 December 2024

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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Sandeep Dawar

Director

30/09/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Dawar Subs Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09344661 . The registered office is 3B High Street, Sedgley, Wolverhampton, DY3 1RP.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.

2.4. Intangible Fixed Assets and Amortisation - Intellectual Property

Intellectual property assets are Subway reference numbers for franchise. It is amortised to the profit and loss account over its estimated economic life of 0 years.

2.5. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% Reducing balance
Fixtures & Fittings	25% Straight line

2.6. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 4 (2023: 12)

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Dawar Subs Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

4. Intangible Assets

	Goodwill	Intellectual Property	Total
	£	£	£
Cost
As at 1 January 2024	60,000	11,196	71,196
Disposals	(30,000 )	(7,196 )	(37,196 )

As at 31 December 2024	30,000	4,000	34,000

Amortisation
As at 1 January 2024	15,000	-	15,000
Provided during the period	1,500	-	1,500
Disposals	(7,500 )	-	(7,500 )

As at 31 December 2024	9,000	-	9,000

Net Book Value
As at 31 December 2024	21,000	4,000	25,000

As at 1 January 2024	45,000	11,196	56,196

5. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 January 2024	146,918	16,162	163,080
Disposals	(90,000 )	-	(90,000 )

As at 31 December 2024	56,918	16,162	73,080

Depreciation
As at 1 January 2024	92,816	4,041	96,857
Provided during the period	8,043	4,040	12,083
Disposals	(68,070 )	-	(68,070 )

As at 31 December 2024	32,789	8,081	40,870

Net Book Value
As at 31 December 2024	24,129	8,081	32,210

As at 1 January 2024	54,102	12,121	66,223

6. Stocks

	2024	2023
	£	£
Finished goods	5,000	9,500

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Dawar Subs Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

7. Creditors: Amounts Falling Due Within One Year

	2024	2023
	£	£
Trade creditors	-	(2 )
Bank loans and overdrafts	4,347	-
Other taxes and social security	328	1,486
VAT	3,578	13,462
Net wages	1,702	5,533
Other creditors	1,200	850
Pension contribution (Current liabilities - creditors < 1 year)	85	330
Directors' loan accounts	309,959	302,234

	321,199	323,893

8. Creditors: Amounts Falling Due After More Than One Year

	2024	2023
	£	£
Bank loans	2,727	13,637
Directors loan account	1	-

	2,728	13,637

9. Share Capital

	2024	2023
	£	£
Allotted, Called up and fully paid	1	1

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