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Company Registration No. 12463001 (England and Wales)
BHARAT RESTAURANT BAR & GRILL LTD Unaudited accounts for the year ended 28 February 2023
BHARAT RESTAURANT BAR & GRILL LTD Unaudited accounts Contents
Page
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BHARAT RESTAURANT BAR & GRILL LTD Company Information for the year ended 28 February 2023
Director
Jasvinder Pal Singh
Company Number
12463001 (England and Wales)
Registered Office
GREYSTONE 1 ROCKWOOD ROAD CALVERLEY PUDSEY LS28 5AB ENGLAND
Accountants
I K Associates (UK) Limited 132 Barkerend Road Accent Business Centre Bradford West Yorkshire BD3 9BE
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BHARAT RESTAURANT BAR & GRILL LTD Statement of financial position as at 28 February 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
6,400 
8,200 
Tangible assets
35,182 
41,705 
41,582 
49,905 
Current assets
Inventories
1,225 
1,772 
Debtors
2,145 
2,500 
Cash at bank and in hand
3,461 
31,800 
6,831 
36,072 
Creditors: amounts falling due within one year
(21,040)
(13,039)
Net current (liabilities)/assets
(14,209)
23,033 
Total assets less current liabilities
27,373 
72,938 
Creditors: amounts falling due after more than one year
(145,078)
(112,025)
Net liabilities
(117,705)
(39,087)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(117,805)
(39,187)
Shareholders' funds
(117,705)
(39,087)
For the year ending 28 February 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 4 October 2023 and were signed on its behalf by
Jasvinder Pal Singh Director Company Registration No. 12463001
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BHARAT RESTAURANT BAR & GRILL LTD Notes to the Accounts for the year ended 28 February 2023
1
Statutory information
BHARAT RESTAURANT BAR & GRILL LTD is a private company, limited by shares, registered in England and Wales, registration number 12463001. The registered office is GREYSTONE 1 ROCKWOOD ROAD, CALVERLEY, PUDSEY, LS28 5AB, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
18%
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 March 2022
10,000 
At 28 February 2023
10,000 
Amortisation
At 1 March 2022
1,800 
Charge for the year
1,800 
At 28 February 2023
3,600 
Net book value
At 28 February 2023
6,400 
At 28 February 2022
8,200 
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BHARAT RESTAURANT BAR & GRILL LTD Notes to the Accounts for the year ended 28 February 2023
5
Tangible fixed assets
Land & buildings 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 March 2022
20,917 
35,038 
55,955 
Additions
- 
1,200 
1,200 
At 28 February 2023
20,917 
36,238 
57,155 
Depreciation
At 1 March 2022
3,765 
10,485 
14,250 
Charge for the year
3,087 
4,636 
7,723 
At 28 February 2023
6,852 
15,121 
21,973 
Net book value
At 28 February 2023
14,065 
21,117 
35,182 
At 28 February 2022
17,152 
24,553 
41,705 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Accrued income and prepayments
2,145 
2,500 
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
721 
3,959 
Trade creditors
18,520 
5,160 
Taxes and social security
1,799 
2,192 
Other creditors
- 
1,728 
21,040 
13,039 
8
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
40,671 
50,000 
Amounts owed to group undertakings and other participating interests
68,000 
40,000 
Loans from directors
36,407 
22,025 
145,078 
112,025 
9
Average number of employees
During the year the average number of employees was 2 (2022: 3).
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