Company Registration No. 08575769 (England and Wales)
Treatz Franchising Ltd
Unaudited accounts
for the year ended 30 June 2025
Treatz Franchising Ltd
Unaudited accounts
Contents
Treatz Franchising Ltd
Company Information
for the year ended 30 June 2025
Directors
M Khalil
M I Monir
Company Number
08575769 (England and Wales)
Registered Office
Unit 19 Slough Business Park
94 Farnham Road
Slough
Berkshire
SL1 3FQ
England
Treatz Franchising Ltd
Statement of financial position
as at 30 June 2025
Tangible assets
872,969
890,114
Inventories
225,000
195,000
Debtors
1,819,769
1,344,619
Cash at bank and in hand
56,158
65,327
Creditors: amounts falling due within one year
(2,007,305)
(1,489,496)
Net current assets
93,622
115,450
Total assets less current liabilities
966,591
1,005,564
Creditors: amounts falling due after more than one year
(360,584)
(406,370)
Net assets
606,007
599,194
Called up share capital
100
100
Profit and loss account
605,907
599,094
Shareholders' funds
606,007
599,194
For the year ending 30 June 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 28 April 2026 and were signed on its behalf by
M I Monir
Director
Company Registration No. 08575769
Treatz Franchising Ltd
Notes to the Accounts
for the year ended 30 June 2025
Treatz Franchising Ltd is a private company, limited by shares, registered in England and Wales, registration number 08575769. The registered office is Unit 19 Slough Business Park, 94 Farnham Road, Slough, Berkshire, SL1 3FQ, 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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
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:
Plant & machinery
20% reducing balance
Motor vehicles
20% reducing balance
Fixtures & fittings
20% reducing balance
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
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.
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
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.
Treatz Franchising Ltd
Notes to the Accounts
for the year ended 30 June 2025
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Expenditure on research and development is written off in the year in which it is incurred.
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.
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
Non-distributable reserve
Included within the total P&L reserve are non-distributable profits of £37,400 (2024: £37,400).
The directors have considered the period ahead and anticipate reduction in losses in the coming years. The directors believe that with support from the shareholder and creditors continued funding will be provided to support the company whilst it moves towards profitability and to enable it to meet its day-to-day commitments from cashflows.
As a consequence, the directors believe that the company is well placed to manage its business risks successfully. As such, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, they continue to adopt the going concern basis in preparing the annual report and accounts.
Treatz Franchising Ltd
Notes to the Accounts
for the year ended 30 June 2025
4
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At cost
At cost
At 1 July 2024
589,622
147,208
405,930
89,176
1,231,936
Additions
-
-
68,242
-
68,242
At 30 June 2025
589,622
147,208
474,172
89,176
1,300,178
At 1 July 2024
30,227
108,762
169,280
33,553
341,822
Charge for the year
5,594
7,689
60,979
11,125
85,387
At 30 June 2025
35,821
116,451
230,259
44,678
427,209
At 30 June 2025
553,801
30,757
243,913
44,498
872,969
At 30 June 2024
559,395
38,446
236,650
55,623
890,114
Amounts falling due within one year
Trade debtors
329,464
1,094,642
Amounts due from group undertakings etc.
292,430
164,546
Accrued income and prepayments
1,112,944
13,322
Other debtors
84,931
72,109
6
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
47,364
33,334
Obligations under finance leases and hire purchase contracts
31,689
63,378
Trade creditors
852,410
810,854
Amounts owed to group undertakings and other participating interests
417,628
296,200
Taxes and social security
92,902
120,034
Other creditors
362,025
81,722
Loans from directors
148,903
53,743
7
Creditors: amounts falling due after more than one year
2025
2024
Bank loans
260,976
243,364
Obligations under finance leases and hire purchase contracts
99,608
163,006
Treatz Franchising Ltd
Notes to the Accounts
for the year ended 30 June 2025
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
9
Transactions with related parties
Included in debtors due within one year are the amounts of £189,424 (2024: £235,944) owed by Sirocco Enterprise Ltd, £47,005 (2024: £Nil) owed by Cafetreatz Reading Ltd, £Nil (2024: £42,641) owed by Cafetreatz Harrow Ltd and £56,001 (2024: £41,433) owed by Cafetreatz Swansea Ltd.
Included in creditors due within one year are the amounts £73,300 (2024: £Nil) owed to Cafetreatz Harrow Ltd, £Nil (2024: £28,836) owed to Cafetreatz Reading Ltd, £82,853 (2024: £185,604) owed to Cafetreatz Ltd and £261,475 (2024: £211,167) owed to Cafetreatz Slough Ltd.
During the year dividends of £6,500 (2024: £39,000) were distributed equally to the directors.
Included in other creditors due within one year are the amounts of £73,778 (2024: £26,198) and £75,125 (2024: £27,544) owed to Mr M Khalil & Mr M I Monir respectively.
Both directors are regarded as controlling parties and as such there is no single ultimate controlling party for this and preceding period.
11
Average number of employees
During the year the average number of employees was 22 (2024: 11).