Registration number: 08679402

Choice Menu Direct Ltd

Contents

Company Information	1
Abridged Balance Sheet	2
Notes to the Unaudited Abridged Financial Statements	3 to 8

Choice Menu Direct Ltd

Company Information

Director

Mrs Olufolake Ovia

Registered office

18 Crown Road Borehamwood Hertfordshire WD6 5JH

Accountants

Edgar Merrell Ltd Chartered Certified Accountants4 Meadow Gardens Edgware Middlesex HA8 9LH

Choice Menu Direct Ltd

(Registration number: 08679402)
Abridged Balance Sheet as at 30 September 2025

	Note	2025 £	2024 £
Current assets
Debtors	6	48,575	58,938
Cash at bank and in hand		117	-
		48,692	58,938
Creditors: Amounts falling due within one year		(106,385)	(87,359)
Total assets less current liabilities		(57,693)	(28,421)
Creditors: Amounts falling due after more than one year		(14,687)	(16,647)
Accruals and deferred income		(505)	(355)
Net liabilities		(72,885)	(45,423)
Capital and reserves
Called up share capital	7	200	200
Retained earnings		(73,085)	(45,623)
Shareholders' deficit		(72,885)	(45,423)

For the financial year ending 30 September 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 members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 22 July 2026
 

......................................... Mrs Olufolake Ovia Director

Choice Menu Direct Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 September 2025

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
18 Crown Road
Borehamwood
Hertfordshire
WD6 5JH

These financial statements were authorised for issue by the director on 22 July 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Choice Menu Direct Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 September 2025

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Computer Equipment	Straight-line over three years
Plant and machinery	Straight-line over three years
Motor vehicles	Straight-line over four years
Furniture and fittings	Straight-line over three years

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Goodwill	Straight-line over five years

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Choice Menu Direct Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 September 2025

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 2 (2024 - 2).

Choice Menu Direct Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 September 2025

4	Intangible assets

	Total £
Cost or valuation
At 1 October 2024	6,000
At 30 September 2025	6,000
Amortisation
At 1 October 2024	6,000
At 30 September 2025	6,000
Carrying amount
At 30 September 2025	-

5	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 October 2024	32,733	18,195	50,928
At 30 September 2025	32,733	18,195	50,928
Depreciation
At 1 October 2024	32,733	18,195	50,928
At 30 September 2025	32,733	18,195	50,928
Carrying amount
At 30 September 2025	-	-	-

6

Debtors

Debtors includes £Nil (2024 - £Nil) due after more than one year.

7	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary of £1 each	200	200	200	200

Choice Menu Direct Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 September 2025

8	Related party transactions

Choice Menu Direct Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 September 2025

Director's remuneration

The director's remuneration for the year was as follows:

	2025 £	2024 £
Remuneration	18,277	18,277