J&W Fast Food Ltd 30/04/2025 iXBRL

Company registration number: 11199794

J&W Fast Food Ltd

Trading as Sams Chicken

Unaudited filleted financial statements

30 April 2025

J&W Fast Food Ltd

Contents

Directors and other information

Statement of financial position

Notes to the financial statements

J&W Fast Food Ltd

Directors and other information


	Director	Mr Visuvanathi Jeyatharan


	Company number	11199794


	Registered office	797 Harrow Road
		Sudbury Town
		Wembley
		HA0 2LP


	Business address	8a Shirley High Street
		Southampton
		SO15 3LR


	Accountants	Accountancy Solutions
		797 Harrow Road
		Sudbury Town
		Wembley
		HA0 2Lp




	Bankers	Natwest
		1 Romsey Road
		Shirley
		Southampton
		SO16 9QQ

J&W Fast Food Ltd

Statement of financial position

30 April 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Intangible assets	5	-		-
Tangible assets	6	86,983		93,527
		_______		_______
			86,983		93,527

Current assets
Stocks		10,265		9,655
Debtors	7	172,689		253,535
Cash at bank and in hand		27,381		10,062
		_______		_______
		210,335		273,252
Creditors: amounts falling due
within one year	8	( 210,528)		( 211,710)
		_______		_______
Net current (liabilities)/assets			( 193)		61,542
			_______		_______
Total assets less current liabilities			86,790		155,069

Creditors: amounts falling due
after more than one year	9		( 86,687)		( 125,293)
			_______		_______
Net assets			103		29,776
			_______		_______

Capital and reserves
Called up share capital			100		100
Profit and loss account			3		29,676
			_______		_______
Shareholder funds			103		29,776
			_______		_______

For the year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 21 July 2026 , and are signed on behalf of the board by:

Mr Visuvanathi Jeyatharan

Director

Company registration number: 11199794

J&W Fast Food Ltd

Notes to the financial statements

Year ended 30 April 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 797 Harrow Road, Sudbury Town, Wembley, HA0 2LP.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:


Goodwill	-	Over the life of 5 years

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Fittings fixtures and equipment	-	10 %	reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 11 (2024: 12 ).

5. Intangible assets

	Goodwill	Total
	£	£
Cost
At 1 May 2024 and 30 April 2025	10,000	10,000
	_______	_______
Amortisation
At 1 May 2024 and 30 April 2025	10,000	10,000
	_______	_______
Carrying amount
At 30 April 2025	-	-
	_______	_______

At 30 April 2024	-	-
	_______	_______

6. Tangible assets

	Short leasehold property	Fixtures, fittings and equipment	Total
	£	£	£
Cost
At 1 May 2024	36,742	109,891	146,633
Additions	-	3,496	3,496
	_______	_______	_______
At 30 April 2025	36,742	113,387	150,129
	_______	_______	_______
Depreciation
At 1 May 2024	3,674	49,432	53,106
Charge for the year	3,674	6,366	10,040
	_______	_______	_______
At 30 April 2025	7,348	55,798	63,146
	_______	_______	_______
Carrying amount
At 30 April 2025	29,394	57,589	86,983
	_______	_______	_______

At 30 April 2024	33,068	60,459	93,527
	_______	_______	_______

7. Debtors

	2025	2024
	£	£
Trade debtors	3,909	8,813
Other debtors	168,780	244,722
	_______	_______
	172,689	253,535
	_______	_______

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	34,904	33,760
Trade creditors	5,016	27,431
Corporation tax	69,361	73,093
Social security and other taxes	89,292	64,261
Other creditors	11,955	13,165
	_______	_______
	210,528	211,710
	_______	_______

9. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	-	11,369
Other creditors	86,687	113,924
	_______	_______
	86,687	125,293
	_______	_______

The Bounce Back loan of £50,000 is for the term of six years from draw down and at a fixed interest of 2.5%. The loan is secured under the terms of UK government Bounce Back Loan guarantee scheme and the first year interest is paid by UK government.

The other unsecured loan is for a term of 5 years from draw down, at a fixed interest of 14.7% per year.

10. Directors advances, credits and guarantees

	During the year the director entered into the following advances and credits with the company:

2025
		Balance brought forward	Advances /(credits) to the director	Amounts repaid	Balance o/standing
		£	£	£	£
	Mr Visuvanathi Jeyatharan	( 21)	( 114)	-	( 135)
		_______	_______	_______	_______

2024
		Balance brought forward	Advances /(credits) to the director	Amounts repaid	Balance o/standing
		£	£	£	£
	Mr Visuvanathi Jeyatharan	( 274)	-	253	( 21)
		_______	_______	_______	_______

11. Related party transactions

During the year the company entered into the following transactions with related parties:

	Transaction value		Balance owed by/(owed to)
	2025	2024	2025	2024
	£	£	£	£
JK& Fast Food Ltd	( 25,200)	( 40,000)	1,930	27,130
JMW Coffee Ltd	( 52,047)	182,165	141,357	193,404
	_______	_______	_______	_______

The above two companies are under common control of the director. The intercompany loans are repayable on demand and no interest is agreed on these loans.

12. Controlling party

Mr V Jeyatharan together with his wife controls entire issued share capital of the company.