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REGISTERED NUMBER: 09374520 (England and Wales)
















Unaudited Financial Statements for the Year Ended 31 December 2022

for

Avant Restaurants Limited

Avant Restaurants Limited (Registered number: 09374520)






Contents of the Financial Statements
for the Year Ended 31 December 2022




Page

Company Information 1

Chartered Certified Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 5


Avant Restaurants Limited

Company Information
for the Year Ended 31 December 2022







DIRECTORS: Mr E A Brunet
Mr S J R Tozer





REGISTERED OFFICE: Bridge Farm
Button Street
Inglewhite
Preston
Lancashire
PR3 2LE





REGISTERED NUMBER: 09374520 (England and Wales)





ACCOUNTANTS: Chandler and Partners Limited
Britannia Court
5 Moor Street
Worcester
Worcestershire
WR1 3DB

Chartered Certified Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Avant Restaurants Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Avant Restaurants Limited for the year ended 31 December 2022 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Avant Restaurants Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Avant Restaurants Limited and state those matters that we have agreed to state to the Board of Directors of Avant Restaurants Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Avant Restaurants Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Avant Restaurants Limited. You consider that Avant Restaurants Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Avant Restaurants Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Chandler and Partners Limited
Britannia Court
5 Moor Street
Worcester
Worcestershire
WR1 3DB


Date: .............................................

Avant Restaurants Limited (Registered number: 09374520)

Balance Sheet
31 December 2022

31.12.22 31.12.21
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 743,954 292,573

CURRENT ASSETS
Stocks 15,000 15,000
Debtors 5 708,023 784,759
Cash at bank 120,515 57,418
843,538 857,177
CREDITORS
Amounts falling due within one year 6 431,842 195,372
NET CURRENT ASSETS 411,696 661,805
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,155,650

954,378

CREDITORS
Amounts falling due after more than one
year

7

26,612

36,461
NET ASSETS 1,129,038 917,917

CAPITAL AND RESERVES
Called up share capital 117,659 117,659
Share premium 1,041,096 941,096
Retained earnings (29,717 ) (140,838 )
1,129,038 917,917

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2022 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.

Avant Restaurants Limited (Registered number: 09374520)

Balance Sheet - continued
31 December 2022


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 July 2023 and were signed on its behalf by:





Mr S J R Tozer - Director


Avant Restaurants Limited (Registered number: 09374520)

Notes to the Financial Statements
for the Year Ended 31 December 2022

1. STATUTORY INFORMATION

Avant Restaurants 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - 10% on reducing balance
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Computer equipment - 25% on reducing balance

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

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 66 (2021 - 48 ) .

Avant Restaurants Limited (Registered number: 09374520)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2022

4. TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and Computer
property machinery fittings equipment Totals
£    £    £    £    £   
COST
At 1 January 2022 218,443 280,922 89,680 17,475 606,520
Additions 458,297 8,738 90,106 4,735 561,876
At 31 December 2022 676,740 289,660 179,786 22,210 1,168,396
DEPRECIATION
At 1 January 2022 74,470 175,230 54,871 9,376 313,947
Charge for year 60,227 28,134 19,542 2,592 110,495
At 31 December 2022 134,697 203,364 74,413 11,968 424,442
NET BOOK VALUE
At 31 December 2022 542,043 86,296 105,373 10,242 743,954
At 31 December 2021 143,973 105,692 34,809 8,099 292,573

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.22 31.12.21
£    £   
Trade debtors 79,927 80,512
Other debtors 628,096 704,247
708,023 784,759

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.22 31.12.21
£    £   
Bank loans and overdrafts 17,205 23,033
Trade creditors 195,543 95,944
Taxation and social security 66,682 752
Other creditors 152,412 75,643
431,842 195,372

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.12.22 31.12.21
£    £   
Bank loans 26,612 36,461