What was the deferred tax asset amount related to staff accommodations for Crepe De Licious?

Based on the 2025 Franchise Disclosure Document, the information about deferred tax assets related to staff accommodations for Crepe De Licious is not specifically detailed. The FDD provides details on deferred tax assets and liabilities, but it does not break down the assets by specific categories such as staff accommodations.

Item 23 includes consolidated balance sheets and income statements, which contain overall figures for deferred tax assets and liabilities. These figures represent the total amounts for the company, but there is no itemized list that would show a specific allocation for staff accommodations. The notes to the financial statements discuss the nature of deferred tax assets and liabilities, explaining that they arise from temporary differences in how items like credit loss expense, depreciation, and lease expense are recognized for financial reporting versus income tax purposes. However, these explanations do not provide a breakdown related to staff accommodations.

A prospective Crepe De Licious franchisee should seek clarification from the franchisor regarding any potential deferred tax assets specifically related to staff accommodations. Understanding this aspect can help in accurately forecasting the financial performance of the franchise and planning for tax obligations.