Caseware UK (AP4) 2024.0.164 2024.0.164 2025-12-31 2025-12-31 2026-05-14 2026-05-14 The principal activity of the company is the provision of payroll management services on behalf of the restaurants owned by CGL Restaurant Holdings Limited as well as D&D Nova Limited, The German Gymnasium Limited and Madison Restaurant Limited, which trade as D&D London group.3 3 2024-10-01 true true true false 09759499 2024-10-01 2025-12-31 09759499 2023-10-01 2024-09-30 09759499 2025-12-31 09759499 2024-09-30 09759499 c:Director4 2024-10-01 2025-12-31 09759499 d:CurrentFinancialInstruments 2025-12-31 09759499 d:CurrentFinancialInstruments 2024-09-30 09759499 d:Non-currentFinancialInstruments 2025-12-31 09759499 d:Non-currentFinancialInstruments 2024-09-30 09759499 d:CurrentFinancialInstruments d:WithinOneYear 2025-12-31 09759499 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 09759499 d:Non-currentFinancialInstruments d:AfterOneYear 2025-12-31 09759499 d:Non-currentFinancialInstruments d:AfterOneYear 2024-09-30 09759499 d:ShareCapital 2025-12-31 09759499 d:ShareCapital 2024-09-30 09759499 d:RetainedEarningsAccumulatedLosses 2025-12-31 09759499 d:RetainedEarningsAccumulatedLosses 2024-09-30 09759499 c:FRS102 2024-10-01 2025-12-31 09759499 c:Audited 2024-10-01 2025-12-31 09759499 c:FullAccounts 2024-10-01 2025-12-31 09759499 c:PrivateLimitedCompanyLtd 2024-10-01 2025-12-31 09759499 c:SmallCompaniesRegimeForAccounts 2024-10-01 2025-12-31 09759499 4 2024-10-01 2025-12-31 09759499 e:PoundSterling 2024-10-01 2025-12-31 iso4217:GBP xbrli:pure

Registered number: 09759499 D&D MANAGEMENT LIMITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE PERIOD ENDED 31 DECEMBER 2025
D&D MANAGEMENT LIMITED REGISTERED NUMBER: 09759499 BALANCE SHEET AS AT 31 DECEMBER 2025
|  | 31 December |  | 30 September
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 3 | 4,270,306 |  | 5,170,904 |
Cash at bank and in hand | 4 | 90,804 |  | 184,877 |
|  | 4,361,110 |  | 5,355,781 |
Creditors: amounts falling due within one year | 5 | - |  | (1,342,551) |
Total assets less current liabilities |  |  | 4,361,110 |  | 4,013,230
Creditors: amounts falling due after more than one year | 6 |  | - |  | (4,036)
Net assets |  |  | 4,361,110 |  | 4,009,194
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1 |  | 1
Profit and loss account |  |  | 4,361,109 |  | 4,009,193
|  |  | 4,361,110 |  | 4,009,194
The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
C M Salmon
Director
Date: 14 May 2026
The notes on pages 2 to 5 form part of these financial statements. Page 1
D&D MANAGEMENT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2025
1. | General information
D&D Management Limited (09759499) is a private company limited by share capital, incorporated in England and Wales. The address of the registered office is 16 Kirby Street, London, EC1N 8TS. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
| 2.2 | Going concern
The company is party to funding arrangements covering various entities within the Bresand Leisure Limited group (the "Group"). The company has provided a cross-guarantee to this banking group and so is bound by the covenant requirements of the banking group as a whole. In assessing the going concern basis of preparation of the financial statements for the 15 month period ended 31 December 2025, the directors have taken into consideration detailed cash flow forecasts for the business and the forecast compliance with bank covenants covering a period of at least 12 months from the date these financial statements were authorised for issue. The forecasts indicate that the group has sufficient liquidity to realise its assets and meet its liabilities as they fall due for a period of at least 12 months from the date these financial statements were authorised for issue. The banking covenant (based on minimum liquidity) will be met for that period. The current trading performance of the group provides comfort to the directors in their forecasts. As part of the assessment of the going concern principal, management have considered the risks to the liquidity of the group. Even in severe but plausible downside scenarios the group has means available to it to manage its cashflows, such that it has sufficient liquidity to meet its covenants, realise its assets and meet its liabilities as they fall due. In only the most extreme case involving a prolonged reduction in sales, which it does not regard as reasonably likely based on the recent performance of the group, would the group require additional liquidity. Should this need arise the business has the ability within the current facility agreement to provide additional liquidity necessary, such that the covenants remain achieved. Based on discussions the Board have had with shareholders and investors of the group, they are confident any short-term funding required would be made available, however it is not currently needed. Based on the forecasts prepared the directors view the risk of default of bank facilities, and therefore inability to meet liabilities as they fall due, is not considered a reasonably likely one and so the level of uncertainty is not considered material. Given the above and the current trading performance of the group, the directors are satisfied preparing the financial statements on a going concern basis is appropriate. Page 2
D&D MANAGEMENT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.2 | Going concern (continued)
The Company is dependent on the continuing provision of the financial support that it has received from its parent undertaking, CGL Restaurant Holdings Limited. The parent has committed to provide continuing support for at least the next 12 months from the date of the authorisation for issuance of these financial statements, through the provision of a formal support letter signed by deed. The directors of both the company and parent undertaking have a reasonable expectation that the company and the parent undertaking will have access to adequate resources to continue in operational existence for the foreseeable future. For these reasons, they continue to adopt the going concern basis of accounting in preparing the annual financial statements.
| 2.3 | Pensions
The Company does not operate its own pension scheme. The Company makes contributions to certain senior employees' personal pension schemes, which are charged to the profit and loss accounts as they fall due. The Group operates a defined contribution scheme. The assets of the plan attributable to individuals participating in the plan are independently administered and managed by a third party. The amounts charged against profit represent the contributions payable to the scheme in respect of the accounting period.
| 2.4 | Exceptional items
Exceptional items are transactions that fall within the ordinary activities of the Company but are presented separately due to their size or incidence.
| 2.5 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.6 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method. Page 3
D&D MANAGEMENT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2025
3. | Debtors
|  |  |  |  | 31 December | 30 September
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 4,270,306 | 5,170,904
4. | Cash and cash equivalents
|  |  |  |  | 31 December | 30 September
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 90,804 | 184,877
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 31 December | 30 September
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed to group undertakings | - | 1,342,551
6. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 31 December | 30 September
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other creditors | - | 4,036
7. | Contingent liabilities
The company, together with its fellow subsidiaries, were party to an intercompany guarantee dated 17 October 2023 in favour of Santander UK PLC (as security agent for HSBC Bank PLC and Santander UK PLC). Given as security for debt facilities provided to the parent undertaking and its subsidiaries. The facility agreement has a term of 5 years, bearing interest of 8% and 18%. As at the balance sheet date, the net amount due under these facilities was £51,691,000 (2024: £49,178,000). Page 4
D&D MANAGEMENT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2025
8. | Auditors' information
The auditors' report on the financial statements for the period ended 31 December 2025 was unqualified. The audit report was signed on 14 May 2026 by Andrew G. Hill (Senior statutory auditor) on behalf of Sumer Auditco Limited Chartered Accountants & Statutory Auditors.
Page 5