REGISTERED NUMBER: 03138801 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

A & S FAST FOODS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

B K Chandrasinghe

SECRETARY:

Mrs N Chandrasinghe

REGISTERED OFFICE:

6 Palmerston Centre

Oxford Road

Wealdstone

Harrow

HA3 7RG

REGISTERED NUMBER:

03138801 (England and Wales)

ACCOUNTANTS:

Murugesu Associates

Accountants

77 Milson Road

West Kensington

London

W14 0LH

BANKERS:

Barclays

FIXED ASSETS

Tangible assets

4

506,148

768,183

CURRENT ASSETS

Stocks

299,476

310,463

Debtors

5

302,250

437,878

Cash at bank and in hand

29,772

12,970

631,498

761,311

CREDITORS

Amounts falling due within one year

6

2,577,887

2,488,716

NET CURRENT LIABILITIES

(1,946,389

)

(1,727,405

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(1,440,241

)

(959,222

)

CAPITAL AND RESERVES

Called up share capital

92

92

Retained earnings

(1,440,333

)

(959,314

)

(1,440,241

)

(959,222

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 29 December 2025 and were signed by:

B K Chandrasinghe - Director

1.	STATUTORY INFORMATION

A & S Fast Foods 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.

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.

Land and buildings

-

5% on reducing balance

Plant and machinery etc

-

25% on reducing balance, 10% on reducing balance and 5% on reducing balance

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 91 (2024 - 98 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 April 2024

183,887

1,753,164

1,937,051

Additions

-

19,128

19,128

Disposals

-

(389,366

)

(389,366

)

At 31 March 2025

183,887

1,382,926

1,566,813

DEPRECIATION

At 1 April 2024

113,583

1,055,285

1,168,868

Charge for year

3,515

53,833

57,348

Eliminated on disposal

-

(165,551

)

(165,551

)

At 31 March 2025

117,098

943,567

1,060,665

NET BOOK VALUE

At 31 March 2025

66,789

439,359

506,148

At 31 March 2024

70,304

697,879

768,183

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

302,250

437,878

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

150,151

151,834

Trade creditors

1,755,565

1,830,275

Taxation and social security

197,318

178,395

Other creditors

474,853

328,212

2,577,887

2,488,716