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Company Registration No. 13275029 (England and Wales)
ALL-DAY DINING LTD Unaudited accounts for the year ended 31 March 2025
ALL-DAY DINING LTD Unaudited accounts Contents
Page
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ALL-DAY DINING LTD Company Information for the year ended 31 March 2025
Director
P J Katz
Company Number
13275029 (England and Wales)
Registered Office
46 EXMOUTH MARKET LONDON EC1R 4QE ENGLAND
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ALL-DAY DINING LTD Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
468,784 
525,243 
Current assets
Inventories
15,792 
17,095 
Debtors
219,152 
679,862 
Cash at bank and in hand
(8,490)
(22,280)
226,454 
674,677 
Creditors: amounts falling due within one year
(1,251,349)
(570,806)
Net current (liabilities)/assets
(1,024,895)
103,871 
Total assets less current liabilities
(556,111)
629,114 
Creditors: amounts falling due after more than one year
- 
(595,000)
Provisions for liabilities
Deferred tax
(4,155)
(4,155)
Net (liabilities)/assets
(560,266)
29,959 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(560,366)
29,859 
Shareholders' funds
(560,266)
29,959 
For the year ending 31 March 2025 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 director acknowledges his 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 and authorised for issue on 22 December 2025 and were signed on its behalf by
P J Katz Director Company Registration No. 13275029
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ALL-DAY DINING LTD Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
ALL-DAY DINING LTD is a private company, limited by shares, registered in England and Wales, registration number 13275029. The registered office is 46 EXMOUTH MARKET, LONDON, EC1R 4QE, 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.
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:
Land & buildings
has been depreciated using the straight line method over 14 years
Plant & machinery
has been depreciated using the straight line method over 4 years
Fixtures & fittings
has been depreciated using the straight line method over 5 years
Computer equipment
has been depreciated using the straight line method over 4 years
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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ALL-DAY DINING LTD Notes to the Accounts for the year ended 31 March 2025
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 April 2024
576,922 
40,054 
44,320 
3,109 
664,405 
Additions
- 
1,967 
- 
- 
1,967 
At 31 March 2025
576,922 
42,021 
44,320 
3,109 
666,372 
Depreciation
At 1 April 2024
93,616 
24,581 
19,112 
1,853 
139,162 
Charge for the year
38,462 
10,323 
8,864 
777 
58,426 
At 31 March 2025
132,078 
34,904 
27,976 
2,630 
197,588 
Net book value
At 31 March 2025
444,844 
7,117 
16,344 
479 
468,784 
At 31 March 2024
483,306 
15,473 
25,208 
1,256 
525,243 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
75,521 
65,045 
Amounts due from group undertakings etc.
113,709 
592,857 
Accrued income and prepayments
13,422 
5,460 
Other debtors
16,500 
- 
219,152 
663,362 
Amounts falling due after more than one year
Other debtors
- 
16,500 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
595,000 
- 
VAT
19,395 
19,135 
Trade creditors
136,884 
71,330 
Amounts owed to group undertakings and other participating interests
406,561 
381,432 
Taxes and social security
9,532 
34,791 
Other creditors
17,825 
25,777 
Loans from directors
1,822 
- 
Accruals
64,330 
38,341 
1,251,349 
570,806 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
- 
595,000 
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ALL-DAY DINING LTD Notes to the Accounts for the year ended 31 March 2025
8
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
9
Transactions with related parties
At the balance sheet date, the Company owed £335,411 to The Berber Food Group Limited. At the balance sheet date, the Company was owed £78,309 by Berber and Q Limited. At the balance sheet date, the Company owed £71,150 to Shawarma Bar Limited. At the balance sheet date, the Company was owed £35,400 by Berber Properties Limited. At the balance sheet date, the Company was owed £572,164 by Market Dining Limited. This company has now entered administration and the amount will not be repaid. It is recognised in the accounts as bad debt and will not be forming part of the taxable profit/loss. All balances are interest free and repayable on demand.
10
Average number of employees
During the year the average number of employees was 30 (2024: 30).
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