All Grand Franchises Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 15205951

		31 January 2026		31 October 2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		50,367		-
Tangible Assets	5		495,063		115,604

			545,430		115,604
CURRENT ASSETS
Stocks	6	47,365		-
Debtors	7	26,764		15,969
Cash at bank and in hand		-		997

		74,129		16,966
Creditors: Amounts Falling Due Within One Year	8	(633,646 )		(140,210 )

NET CURRENT ASSETS (LIABILITIES)			(559,517 )		(123,244 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(14,087 )		(7,640 )

NET LIABILITIES			(14,087 )		(7,640 )

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			(14,187 )		(7,740 )

SHAREHOLDERS' FUNDS			(14,087)		(7,640)

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All Grand Franchises Ltd

Balance Sheet (continued)

As At 31 January 2026

For the period ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

F Patel

Director

30th July 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

All Grand Franchises Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15205951 . The registered office is 109 Coleman Road, Leicester, LE5 4LE.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	0
Plant & Machinery	15% on cost
Fixtures & Fittings	15% on cost

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

0Average number of employees, including directors, during the period was: 40 (2024: NIL)

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All Grand Franchises Ltd

Notes to the Financial Statements (continued)

For the Period 1 November 2024 to 31 January 2026

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 November 2024	-
Additions	55,963

As at 31 January 2026	55,963

Amortisation
As at 1 November 2024	-
Provided during the period	5,596

As at 31 January 2026	5,596

Net Book Value
As at 31 January 2026	50,367

As at 1 November 2024	-

5. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Fixtures & Fittings	Total
	£	£	£	£
Cost
As at 1 November 2024	96,950	21,350	596	118,896
Additions	312,258	87,875	30,243	430,376
Disposals	-	(35,175 )	-	(35,175 )

As at 31 January 2026	409,208	74,050	30,839	514,097

Depreciation
As at 1 November 2024	-	3,203	89	3,292
Provided during the period	-	11,116	4,626	15,742

As at 31 January 2026	-	14,319	4,715	19,034

Net Book Value
As at 31 January 2026	409,208	59,731	26,124	495,063

As at 1 November 2024	96,950	18,147	507	115,604

6. Stocks

	31 January 2026	31 October 2024
	£	£
Stock	47,365	-

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All Grand Franchises Ltd

Notes to the Financial Statements (continued)

For the Period 1 November 2024 to 31 January 2026

7. Debtors

	31 January 2026	31 October 2024
	£	£
Due within one year
Other debtors	26,764	15,969

8. Creditors: Amounts Falling Due Within One Year

	31 January 2026	31 October 2024
	£	£
Trade creditors	53,076	26,250
Bank loans and overdrafts	417	-
Amounts owed to group undertakings	189,765	113,210
Other creditors	261,198	750
Taxation and social security	129,190	-

	633,646	140,210

9. Share Capital

	31 January 2026	31 October 2024
	£	£
Allotted, Called up and fully paid	100	100

10. Directors Advances, Credits and Guarantees

The following advances and credits to directors subsisted during the current and prior periods:

	As at 1 November 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 January 2026
	£	£	£	£	£
Mr Farhan Patel	185	215,285	212,179	-	(2,921 )

The above loan is unsecured, interest free and repayable on demand.

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