SUBWAY UNIVERSAL LIMITED

Registered Number
04963152
(England and Wales)

Unaudited Financial Statements for the Year ended
31 October 2025

Company Information
for the year from 1 November 2024 to 31 October 2025


Directors	Mr N S Malda
	Mrs S Malda


Company Secretary	MALDA, Sonia


Registered Number	04963152 (England and Wales)

SUBWAY UNIVERSAL LIMITED

Balance Sheet as at
31 October 2025

	Notes	2025		2024
		£	£	£	£
Current assets
Debtors	3	64,067		43,070
Cash at bank and on hand		32,184		12,585
		96,251		55,655
Creditors amounts falling due within one year	4	(85,468)		(20,548)
Net current assets (liabilities)			10,783		35,107
Total assets less current liabilities			10,783		35,107
Creditors amounts falling due after one year	5		(1,160)		(21,296)
Net assets			9,623		13,811
Capital and reserves
Called up share capital			100		100
Profit and loss account			9,523		13,711
Shareholders' funds			9,623		13,811

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 30 July 2026, and are signed on its behalf by:

Mr N S Malda
Director
Registered Company No. 04963152

SUBWAY UNIVERSAL LIMITED

Notes to the Financial Statements
for the year ended 31 October 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	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 policy
	Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

	Current taxation
	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.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		0

3.	Debtors: amounts due within one year

	2025	2024
	£	£
Amounts owed by group undertakings	64,067	43,070
Total	64,067	43,070

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Bank borrowings and overdrafts	20,286	20,548
Amounts owed to related parties	65,182	-
Total	85,468	20,548

5.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	1,160	21,296
Total	1,160	21,296

6.	Related party transactions
	Amounts owed by group undertakings includes the following: Berkeley Square Foods Ltd £52,070 (2024: £43,070) and CND Universal £11,997 (2024: Nil). Amounts owed to related parties includes the CND Richmond Ltd £65,182 (2024: Nil).