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Registered Number: 11073068


 

 

 

RESTAURER LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 December 2020

End date: 30 November 2021
Accountant’s report
You consider that the company is exempt from an audit for the year ended 30 November 2021 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Moose Accounting Limited
30 November 2021



....................................................
Moose Accounting Limited
Studio 512 / 513
The Custard Factory
Birmingham
B9 4DP
29 August 2022
1
 
 
Notes
 
2021
£
  2020
£
Fixed assets      
Intangible fixed assets 10,513    10,513 
Tangible fixed assets 3,069    3,095 
13,582    13,608 
Current assets      
Debtors 5,164    2,088 
Cash at bank and in hand 2,862    10,639 
8,026    12,727 
Creditors: amount falling due within one year (14,953)   (14,000)
Net current liabilities (6,927)   (1,273)
 
Total assets less current liabilities 6,655    12,335 
Creditors: amount falling due after more than one year (9,700)   (9,700)
Net liabilities (3,045)   2,635 
 

Capital and reserves
     
Called up share capital 101    101 
Share premium account 29,999    29,999 
Profit and loss account (33,145)   (27,465)
Shareholder's funds (3,045)   2,635 
 


For the year ended 30 November 2021 the company was entitled to exemption from audit under section 477 of the companies act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the companies act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of Part 15 of the Companies Act 2006. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 29 August 2022 and were signed by:


--------------------------------
Mr Jamie Behbahani
Director
2
General Information
Restaurer Limited is a private company, limited by shares, registered in England and Wales, registration number 11073068, registration address Studio 512/513, The Custard Factory, Gibb Street, Birmingham, B9 4DP

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover is measured at the fair value of the consideration received or receivable.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Computer software development costs
Development costs of computer software are capitalised once a detailed program design has been established and are amortised on a straight line basis over two years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 33% Reducing Balance
2.

Average number of employees

Average number of employees during the year was 1 (2020 : 1).
3.

Intangible fixed assets

Cost Other   Total
  £   £
At 01 December 2020 10,513    10,513 
Additions  
Disposals  
At 30 November 2021 10,513    10,513 
Amortisation
At 01 December 2020  
Charge for year  
On disposals  
At 30 November 2021  
Net book values
At 30 November 2021 10,513    10,513 
At 30 November 2020 10,513    10,513 


4.

Tangible fixed assets

Cost or valuation Computer Equipment   Plant and Machinery   Total
  £   £   £
At 01 December 2020 160    2,935    3,095 
Additions 134      134 
Disposals (160)     (160)
At 30 November 2021 134    2,935    3,069 
Depreciation
At 01 December 2020    
Charge for year    
On disposals    
At 30 November 2021    
Net book values
Closing balance as at 30 November 2021 134    2,935    3,069 
Opening balance as at 01 December 2020 160    2,935    3,095 


3