REGISTERED NUMBER: 05608333 (England and Wales)

Financial Statements for the Year Ended 31 March 2026

for

Submarine Sandwiches (Corby) Limited

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr S Goyal

REGISTERED OFFICE:

The Gatehouse

453 Cranbrook Road

Ilford

Essex

IG2 6EW

REGISTERED NUMBER:

05608333 (England and Wales)

ACCOUNTANTS:

Nielsens

Chartered Accountants

The Gatehouse

453 Cranbrook Road

Ilford

Essex

IG2 6EW

BANKERS:

HSBC

9 Rose Lane

Canterbury

Kent

CT1 2JP

FIXED ASSETS

Intangible assets

4

42,323

48,881

Tangible assets

5

118,568

136,995

160,891

185,876

CURRENT ASSETS

Stocks

6,235

6,350

Debtors

467,509

386,503

Cash at bank and in hand

307,860

281,524

781,604

674,377

CREDITORS

Amounts falling due within one year

124,978

132,809

NET CURRENT ASSETS

656,626

541,568

TOTAL ASSETS LESS CURRENT LIABILITIES

817,517

727,444

CAPITAL AND RESERVES

Called up share capital

200

200

Retained earnings

817,317

727,244

SHAREHOLDERS' FUNDS

817,517

727,444

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 March 2026 in accordance with Section 444(2A) of the Companies Act 2006.

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

The financial statements were approved by the director and authorised for issue on 21 October 2026 and were signed by:

Mr S Goyal - Director

1.	STATUTORY INFORMATION

Submarine Sandwiches (Corby) 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.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2007, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Licences are being amortised evenly over their estimated useful life of nil years.

Tangible fixed assets

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

Leasehold property

-

in accordance with the property

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 Statement of Income and Retained Earnings, 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 15 (2025 - 17 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2025

and 31 March 2026

132,575

AMORTISATION

At 1 April 2025

83,694

Amortisation for year

6,558

At 31 March 2026

90,252

NET BOOK VALUE

At 31 March 2026

42,323

At 31 March 2025

48,881

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2025

420,917

Additions

2,497

At 31 March 2026

423,414

DEPRECIATION

At 1 April 2025

283,922

Charge for year

20,924

At 31 March 2026

304,846

NET BOOK VALUE

At 31 March 2026

118,568

At 31 March 2025

136,995

6.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr S Goyal.