Company registration number 09262028 (England and Wales)
C & J RESTAURANTS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2022
PAGES FOR FILING WITH REGISTRAR
C & J RESTAURANTS LIMITED
COMPANY INFORMATION
Directors
Mr J M Hart
Mrs C Mackenzie
Secretary
Company number
09262028
Registered office
Gautam House
1-3 Shenley Avenue
Ruislip Manor
Middlesex
United Kingdom
HA4 6BP
Accountants
Koshal Associates (Chartered Accountants)
Gautam House
1-3 Shenley Avenue
Ruislip Manor
Middlesex
United Kingdom
HA4 6BP
C & J RESTAURANTS LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 3
C & J RESTAURANTS LIMITED
BALANCE SHEET
AS AT 31 OCTOBER 2022
31 October 2022
- 1 -
2022
2021
Notes
£
£
£
£
Fixed assets
Tangible assets
3
5,745
7,659
Current assets
Cash at bank and in hand
57,801
74,883
Creditors: amounts falling due within one year
4
(91,506)
(68,994)
Net current (liabilities)/assets
(33,705)
5,889
Net (liabilities)/assets
(27,960)
13,548
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
(28,060)
13,448
Total equity
(27,960)
13,548

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 October 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the board of directors and authorised for issue on 25 October 2023 and are signed on its behalf by:
Mr J M Hart
Director
Company registration number 09262028 (England and Wales)
C & J RESTAURANTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2022
- 2 -
1
Accounting policies
Company information

C & J Restaurants Limited is a private company limited by shares incorporated in England and Wales. The registered office is Gautam House, 1-3 Shenley Avenue, Ruislip Manor, Middlesex, United Kingdom, HA4 6BP.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

 

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Plant and equipment
- 25% on reducing balance
Computers
- 25% on reducing balance
1.4
Taxation

The tax expense represents the sum of the tax currently payable.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2022
2021
Number
Number
Total
11
10
C & J RESTAURANTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2022
- 3 -
3
Tangible fixed assets
Plant and equipment
Computers
Total
£
£
£
Cost
At 1 November 2021 and 31 October 2022
34,862
857
35,719
Depreciation and impairment
At 1 November 2021
27,684
375
28,059
Depreciation charged in the year
1,794
121
1,915
At 31 October 2022
29,478
496
29,974
Carrying amount
At 31 October 2022
5,384
361
5,745
At 31 October 2021
7,177
482
7,659
Last year c/fwd depreciation
27,685
375
Differs from this year b/fwd by
(1)
-
4
Creditors: amounts falling due within one year
2022
2021
£
£
Corporation tax
2,927
5,771
Other taxation and social security
49,814
15,161
Other creditors
38,765
48,062
91,506
68,994
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