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Registered Number: 07862140


 

 

 

BANGALORE BRASSERIE LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 01 January 2022

End date: 31 December 2022
 
 
Notes
 
2022
£
  2021
£
Fixed assets      
Tangible fixed assets 3 3,597    4,496 
3,597    4,496 
Current assets      
Stocks 4 2,940    2,750 
Debtors 5 7,651    58 
Cash at bank and in hand 9,355    37,245 
19,946    40,053 
Creditors: amount falling due within one year 6 (2,464)   (6,134)
Net current assets 17,482    33,919 
 
Total assets less current liabilities 21,079    38,415 
Creditors: amount falling due after more than one year 7 (20,635)   (21,381)
Accruals and deferred income (1)  
Net assets 443    17,034 
 

Capital and reserves
     
Called up share capital 1    1 
Profit and loss account 442    17,033 
Shareholder's funds 443    17,034 
 


For the year ended 31 December 2022 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 director acknowledges 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 financial statements were approved by the director on 11 October 2023 and were signed by:


-------------------------------
Mohammed Shahjahan ALI
Director
1
General Information
BANGALORE BRASSERIE LIMITED is a private company, limited by shares, registered in , registration number 07862140, registration address UNIT 2-3, 88 MILE END ROAD , LONDON, E1 4UN.

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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognized in the statement of income, except to the extent that it relates to items recognized in other comprehensive income or directly in capital and reserves. The companys liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted.
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:
Fixtures and Fittings 20% 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. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the year was 2 (2021 : 3).
3.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Total
  £   £
At 01 January 2022 7,024    7,024 
Additions  
Disposals  
At 31 December 2022 7,024    7,024 
Depreciation
At 01 January 2022 2,528    2,528 
Charge for year 899    899 
On disposals  
At 31 December 2022 3,427    3,427 
Net book values
Closing balance as at 31 December 2022 3,597    3,597 
Opening balance as at 01 January 2022 4,496    4,496 


4.

Stocks

2022
£
  2021
£
Stocks 2,940    2,750 
2,940    2,750 

5.

Debtors: amounts falling due within one year

2022
£
  2021
£
Prepayments & Accrued Income 58    58 
Directors' Current Accounts 7,471   
7,529    58 

5.

Debtors: amounts falling due after one year

2022
£
  2021
£
Other Debtors 122   
122   

6.

Creditors: amount falling due within one year

2022
£
  2021
£
Corporation Tax 189    4,022 
PAYE & Social Security 691    571 
Accrued Expenses 1,584    1,512 
Wages & Salaries Control Account  
Directors' Current Accounts   29 
2,464    6,134 

7.

Creditors: amount falling due after more than one year

2022
£
  2021
£
Trade Creditors 5,957    2,902 
Bank Loans & Overdrafts 14,678    18,479 
20,635    21,381 

2