PIZZA BABYLON LIMITED - Filleted accounts

PIZZA BABYLON LIMITED
Registered number:		09720777
Balance Sheet
as at 31 August 2025

Notes			2025			2024
£				£
Fixed assets
Intangible assets	3		1			1
Tangible assets	4		20,940			20,116
			20,941			20,117

Current assets
Stocks		2,650			2,500
Debtors	5	60,785			18,617
Cash at bank and in hand		46,140			181,903
		109,575			203,020

Creditors: amounts falling due within one year	6	(56,243)			(92,008)

Net current assets			53,332			111,012

Total assets less current liabilities			74,273			131,129


Provisions for liabilities			(5,235)			(5,029)


Net assets			69,038			126,100

Capital and reserves
Called up share capital			10			10
Profit and loss account			69,028			126,090

Shareholder's funds			69,038			126,100

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




MR T AZAZ
Director
Approved by the board on 24 March 2026

PIZZA BABYLON LIMITED
Notes to the Accounts
for the year ended 31 August 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	25% reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			12		12


3	Intangible fixed assets					£
	Goodwill:

	Cost
	At 1 September 2024					1
	At 31 August 2025					1

	Amortisation
	At 31 August 2025					-

	Net book value
	At 31 August 2025					1
	At 31 August 2024					1

	Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.


4	Tangible fixed assets
		Plant and machinery etc		Fixtures and fittings		Total
£			£		£
	Cost
	At 1 September 2024	35,514		15,999		51,513
	Additions	2,701		5,104		7,805
	At 31 August 2025	38,215		21,103		59,318

	Depreciation
	At 1 September 2024	22,288		9,109		31,397
	Charge for the year	3,982		2,999		6,981
	At 31 August 2025	26,270		12,108		38,378

	Net book value
	At 31 August 2025	11,945		8,995		20,940
	At 31 August 2024	13,226		6,890		20,116


5	Debtors			2025		2024
£					£

	Trade debtors			3,785		3,617
	Amounts owed by group undertakings and undertakings in which the company has a participating interest			42,000		-
	Other debtors			15,000		15,000
				60,785		18,617


6	Creditors: amounts falling due within one year			2025		2024
£					£

	Trade creditors			8,007		4,238
	Corporation tax			3,828		27,229
	Other taxes and social security costs			28,829		37,037
	Other creditors			15,579		23,504
				56,243		92,008


7	Pension commitments

	The Company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £1,620 (2024: £1,770). Contributions totalling £315 (2024: £1,190) were payable to the fund at the balance sheet date and are included in creditors.


8	Other information

	PIZZA BABYLON LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
	139 Oxclose Lane
	Arnold
	Nottingham
	Nottinghamshire
	NG5 6FN