Pappu Dosa Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 14465949 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

PAPPU DOSA LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

T R Darling Rushworth

M L A W Evans

REGISTERED OFFICE:

25 The Parade

Patchway

Bristol

Gloucestershire

BS34 5LP

REGISTERED NUMBER:

14465949 (England and Wales)

ACCOUNTANTS:

MDG Business Associates Limited

Room 73

Wrest House

Wrest Park

Silsoe

Bedfordshire

MK45 4HR

FIXED ASSETS

Tangible assets

5

321,987

350,296

CURRENT ASSETS

Stocks

10,410

6,495

Debtors

6

2,395

14,338

Cash at bank

10,953

12,576

23,758

33,409

CREDITORS

Amounts falling due within one year

7

(274,887

)

(257,758

)

NET CURRENT LIABILITIES

(251,129

)

(224,349

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

70,858

125,947

CREDITORS

Amounts falling due after more than one year

8

(123,535

)

(125,080

)

NET (LIABILITIES)/ASSETS

(52,677

)

867

CAPITAL AND RESERVES

Called up share capital

9

2

Retained earnings

(52,679

)

865

SHAREHOLDERS' FUNDS

(52,677

)

867

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 August 2026 and were signed on its behalf by:

T R Darling Rushworth - Director

1.	STATUTORY INFORMATION

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

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

After making enquiries, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the directors continue to adopt the going concern basis in preparing the financial statements.

Turnover

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on cost

Fixtures and fittings

-

25% on cost

Motor vehicles

-

25% on cost

Computer equipment

-

25% on cost

The freehold property is stated at an open market value in the opinion of the directors. As such no depreciation has been charged in respect of this class of asset in the year and no deferred tax has been provided on any future sale as the base cost of the property remains consistent with the current open market value. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Other grant income receivable

Grants relating to income are recognised in the statement of income and retained earnings on a systematic basis over the periods in which the related costs are incurred. Where grant income has been received but the related expenditure has not yet been incurred, the grant is deferred and recognised as deferred income on the balance sheet.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 15 (2024 - 15 ) .

5.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

property

machinery

fittings

£

Cost

At 1 December 2024

206,446

88,130

91,788

Additions

-

4,064

11,512

At 30 November 2025

206,446

92,194

103,300

Depreciation

At 1 December 2024

-

27,073

22,623

Charge for year

-

22,618

23,444

At 30 November 2025

-

49,691

46,067

Net book value

At 30 November 2025

206,446

42,503

57,233

At 30 November 2024

206,446

61,057

69,165

Motor

Computer

vehicles

equipment

Totals

£

Cost

At 1 December 2024

15,995

1,981

404,340

Additions

-

7,811

23,387

At 30 November 2025

15,995

9,792

427,727

Depreciation

At 1 December 2024

3,225

1,123

54,044

Charge for year

3,999

1,635

51,696

At 30 November 2025

7,224

2,758

105,740

Net book value

At 30 November 2025

8,771

7,034

321,987

At 30 November 2024

12,770

858

350,296

The freehold property is stated at an open market value in the opinion of the directors. As such no depreciation has been charged in respect of this class of asset in the year and no deferred tax has been provided on any future sale as the base cost of the property remains consistent with the current open market value. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

1,795

-

Other debtors

20

5,861

Tax

-

4,904

Prepayments and accrued income

580

3,573

2,395

14,338

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Bank loans and overdrafts

12,987

Other loans

-

25,317

Hire purchase contracts

2,599

3,343

Trade creditors

50,118

18,461

Social security and other taxes

10,306

3,577

VAT

23,086

19,250

Other creditors

175,738

172,618

Directors' loan account

53

2,205

274,887

257,758

The freehold property is secured by way of two separate legal charges forming a deed, incorporating both a fixed and floating charge on the assets and undertakings of the company in favour of the lender, with interest being charged at a prevailing rate of 10% per annum.

Other loans and creditors are charged at a prevailing annual interest rate of 22% and 12% respectively.

Obligations under hire purchase are secured on the assets concerned.

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

Bank loans - 1-2 years

25,974

Bank loans - 2-5 years

38,961

Bank loans more 5 yr by instal

51,886

Hire purchase contracts

6,714

8,259

123,535

125,080

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

51,886

The freehold property is secured by way of two separate legal charges forming a deed, incorporating both a fixed and floating charge on the assets and undertakings of the company in favour of the lender, with interest being charged at a prevailing rate of 10% per annum.

Obligations under hire purchase are secured on the assets concerned.

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

1

Ordinary

1

Ordinary A

1

2

Both share classes rank pari passu in all respects.

10.	RELATED PARTY DISCLOSURES

At the balance sheet date an amount of £53 (2024: £2,205) was due from the company to T R Darling Rushworth, director. No interest has been charged on this balance during the year (2024: £Nil), and there are no set repayment terms in place.