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Company Registration No. 09460826 (England and Wales)
YOUR SUBS LTD Unaudited accounts for the year ended 31 March 2025
YOUR SUBS LTD Unaudited accounts Contents
Page
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YOUR SUBS LTD Company Information for the year ended 31 March 2025
Directors
Tajinder Singh Choongh Sharanjeet Kaur Choongh
Company Number
09460826 (England and Wales)
Registered Office
24 HATHERTON ROAD CANNOCK STAFFS WS11 1HG ENGLAND
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YOUR SUBS LTD Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
23,425 
26,199 
Current assets
Inventories
5,500 
4,750 
Debtors
37,567 
38,148 
Cash at bank and in hand
38,899 
12,662 
81,966 
55,560 
Creditors: amounts falling due within one year
(66,203)
(49,006)
Net current assets
15,763 
6,554 
Total assets less current liabilities
39,188 
32,753 
Creditors: amounts falling due after more than one year
(23,147)
(28,704)
Provisions for liabilities
Deferred tax
(6,208)
- 
Net assets
9,833 
4,049 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
9,733 
3,949 
Shareholders' funds
9,833 
4,049 
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 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 31 December 2025 and were signed on its behalf by
Tajinder Singh Choongh Director Company Registration No. 09460826
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YOUR SUBS LTD Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
YOUR SUBS LTD is a private company, limited by shares, registered in England and Wales, registration number 09460826. The registered office is 24 HATHERTON ROAD, CANNOCK, STAFFS, WS11 1HG, 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.
Turnover
Turnover represents restaurant takings registered at the point of sale through electronic tills, and is shown net of Value Added Tax.
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
10% reducing balance
Plant & machinery
20% reducing balance
Fixtures & fittings
10% reducing balance
Computer equipment
33.33% on cost
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
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.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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YOUR SUBS 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
9,747 
85,834 
8,883 
1,306 
105,770 
Additions
- 
178 
- 
1,773 
1,951 
At 31 March 2025
9,747 
86,012 
8,883 
3,079 
107,721 
Depreciation
At 1 April 2024
5,395 
69,981 
4,002 
193 
79,571 
Charge for the year
435 
3,171 
488 
631 
4,725 
At 31 March 2025
5,830 
73,152 
4,490 
824 
84,296 
Net book value
At 31 March 2025
3,917 
12,860 
4,393 
2,255 
23,425 
At 31 March 2024
4,352 
15,853 
4,881 
1,113 
26,199 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Accrued income and prepayments
7,567 
8,148 
Other debtors
30,000 
30,000 
37,567 
38,148 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
5,556 
5,555 
Trade creditors
14,540 
13,041 
Taxes and social security
20,438 
14,285 
Other creditors
526 
382 
Loans from directors
23,243 
13,243 
Accruals
1,900 
2,500 
66,203 
49,006 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
23,147 
28,704 
8
Average number of employees
During the year the average number of employees was 14 (2024: 10).
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