Registration number: 11601592

Jonny's All Day Dining Ltd

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 10

Jonny's All Day Dining Ltd

Company Information

Director

Mr Jonathan Peter Abrahams

Registered office

93 Aldwick Road Bognor Regis West Sussex England PO21 2NW

Accountants

Matthews Hanton Limited Chartered Certified Accountants93 Aldwick Road Bognor Regis West Sussex PO21 2NW

Jonny's All Day Dining Ltd

(Registration number: 11601592)
Balance Sheet as at 31 October 2025

	Note	2025 £	2024 £
Fixed assets
Intangible assets	4	25,458	40,395
Tangible assets	5	119,575	57,591
		145,033	97,986
Current assets
Stocks	6	10,000	8,000
Debtors	7	43,048	45,371
Cash at bank and in hand		308,792	290,200
		361,840	343,571
Creditors: Amounts falling due within one year	8	(237,805)	(190,762)
Net current assets		124,035	152,809
Total assets less current liabilities		269,068	250,795
Creditors: Amounts falling due after more than one year	8	(65,622)	(84,717)
Provisions for liabilities		(11,792)	(6,283)
Net assets		191,654	159,795
Capital and reserves
Called up share capital		1	1
Retained earnings		191,653	159,794
Shareholders' funds		191,654	159,795

For the financial year ending 31 October 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 his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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 21 July 2026
 

Jonny's All Day Dining Ltd

(Registration number: 11601592)
Balance Sheet as at 31 October 2025

......................................... Mr Jonathan Peter Abrahams Director

Jonny's All Day Dining Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

1	General information

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

The address of its registered office is:
93 Aldwick Road
Bognor Regis
West Sussex
PO21 2NW
England

These financial statements were authorised for issue by the director on 21 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 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 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 and deferred 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.

Jonny's All Day Dining Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

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.

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
Fixtures and Fittings	20% Straight Line
Computer Equipment	20% Straight Line
Land and Buildings	20% Straight Line

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	2% Straight Line

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.

Jonny's All Day Dining Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

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

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.

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.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Jonny's All Day Dining Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 54 (2024 - 54).

4	Intangible assets

	Other intangible assets  £	Total £
Cost or valuation
At 1 November 2024	73,699	73,699
At 31 October 2025	73,699	73,699
Amortisation
At 1 November 2024	33,304	33,304
Amortisation charge	14,937	14,937
At 31 October 2025	48,241	48,241
Carrying amount
At 31 October 2025	25,458	25,458
At 31 October 2024	40,395	40,395

The aggregate amount of research and development expenditure recognised as an expense during the period is £435 (2024 - £1,733).
 

Jonny's All Day Dining Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

5	Tangible assets

	Land and buildings £	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 November 2024	128,748	99,652	-	228,400
Additions	-	36,366	75,000	111,366
At 31 October 2025	128,748	136,018	75,000	339,766
Depreciation
At 1 November 2024	104,226	66,583	-	170,809
Charge for the year	13,615	20,767	15,000	49,382
At 31 October 2025	117,841	87,350	15,000	220,191
Carrying amount
At 31 October 2025	10,907	48,668	60,000	119,575
At 31 October 2024	24,522	33,069	-	57,591

Included within the net book value of land and buildings above is £10,907 (2024 - £24,522) in respect of freehold land and buildings.
 

6

Stocks

	2025 £	2024 £
Other inventories	10,000	8,000

7

Debtors

Current	2025 £	2024 £
Trade debtors	4,751	4,348
Prepayments	3,631	6,357
Other debtors	34,666	34,666
	43,048	45,371

Jonny's All Day Dining Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

8

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	9	81,838	57,006
Trade creditors		29,722	22,192
Taxation and social security		102,725	84,537
Accruals and deferred income		4,450	4,450
Other creditors		19,070	22,577
		237,805	190,762

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	9	65,622	84,717

9	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Bank borrowings	7,910	-
Other borrowings	57,712	84,717
	65,622	84,717

Current loans and borrowings

	2025 £	2024 £
Bank borrowings	39,996	50,169
Bank overdrafts	12,233	6,837
Other borrowings	29,609	-
	81,838	57,006

Jonny's All Day Dining Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

10	Related party transactions

Director's remuneration

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

	2025 £	2024 £
Remuneration	8,840	18,008
Contributions paid to money purchase schemes	48,000	75,768
	56,840	93,776