RUSH FRANCHISING LTD


Directors	ANDREW, Stelios
	PHOULI, Andreas Panayiotis


Registered Address	25 George Street
	Croydon
	CR0 1LB


Registered Number	12792297 (England and Wales)

Statement of Financial Position
31 March 2025

	Notes	2025		2024
		£	£	£	£
Current assets
Debtors	3	767,283		791,013
Cash at bank and on hand		95,762		21,035
		863,045		812,048
Creditors amounts falling due within one year	4	(839,888)		(545,213)
Net current assets (liabilities)			23,157		266,835
Total assets less current liabilities			23,157		266,835
Net assets			23,157		266,835
Capital and reserves
Called up share capital			2		2
Profit and loss account			23,155		266,833
Shareholders' funds			23,157		266,835

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 15 December 2025, and are signed on its behalf by:

PHOULI, Andreas Panayiotis
Director
Registered Company No. 12792297

RUSH FRANCHISING LTD

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

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

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Judgements and key sources of estimation uncertainty
	In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. These critical accounting judgements and estimations are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

Judgements and key sources of estimation uncertainty

In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. These critical accounting judgements and estimations are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

	Revenue from sale of goods
	Turnover from royalties and franchise fees are based on contracts with franchisees. Franchise fees and Royalty fees are recognised as a percentage of the reported revenue of the franchisee over the period of franchise agreement.

	Current taxation
	Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

Current taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		0

3.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	269,619	296,834
Amounts owed by group undertakings	53,318	-
Other debtors	444,346	494,179
Total	767,283	791,013

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	198,554	307,917
Amounts owed to related parties	464,232	135,327
Taxation and social security	74,749	43,535
Other creditors	102,353	58,434
Total	839,888	545,213

5.	Related party transactions
	The transactions with related party is summarised below: Rush Group Products Limited The company is the parent company. During the year, dividend paid amount to £450,000. The amount owed to parent company was £464,232.