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Company Registration No. NI655248 (Northern Ireland)
Burger Republic Callender Limited Unaudited accounts for the year ended 31 March 2023
Burger Republic Callender Limited Unaudited accounts Contents
Page
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Burger Republic Callender Limited Company Information for the year ended 31 March 2023
Directors
Elaine Catterson Paul Catterson
Company Number
NI655248 (Northern Ireland)
Registered Office
139a Kilrea Road Upperlands Maghera Northern Ireland BT465TA
Accountants
Gray + Press Accountants Limited Unit 4A Channel Wharf 21 Old Channel Road Belfast BT3 9DE
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Burger Republic Callender Limited Statement of financial position as at 31 March 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
3,000 
- 
Tangible assets
35,970 
35,589 
38,970 
35,589 
Current assets
Debtors
17,465 
18,333 
Cash at bank and in hand
160,998 
168,104 
178,463 
186,437 
Creditors: amounts falling due within one year
(135,661)
(104,439)
Net current assets
42,802 
81,998 
Total assets less current liabilities
81,772 
117,587 
Creditors: amounts falling due after more than one year
(23,499)
(35,775)
Net assets
58,273 
81,812 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
58,272 
81,811 
Shareholders' funds
58,273 
81,812 
For the year ending 31 March 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 directors acknowledge their 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 of Directors and authorised for issue on 4 October 2023 and were signed on its behalf by
Paul Catterson Director Company Registration No. NI655248
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Burger Republic Callender Limited Notes to the Accounts for the year ended 31 March 2023
1
Statutory information
Burger Republic Callender Limited is a private company, limited by shares, registered in Northern Ireland, registration number NI655248. The registered office is 139a Kilrea Road, Upperlands, Maghera, Northern Ireland, BT465TA.
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
20% Straight Line
Computer equipment
20% Straight Line
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation. Amortisation is charged at 20% straight line.
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Burger Republic Callender Limited Notes to the Accounts for the year ended 31 March 2023
4
Intangible fixed assets
Other 
£ 
Cost
At 1 April 2022
- 
Additions
3,750 
At 31 March 2023
3,750 
Amortisation
At 1 April 2022
- 
Charge for the year
750 
At 31 March 2023
750 
Net book value
At 31 March 2023
3,000 
5
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 April 2022
80,922 
2,981 
83,903 
Additions
21,242 
210 
21,452 
At 31 March 2023
102,164 
3,191 
105,355 
Depreciation
At 1 April 2022
47,791 
523 
48,314 
Charge for the year
20,433 
638 
21,071 
At 31 March 2023
68,224 
1,161 
69,385 
Net book value
At 31 March 2023
33,940 
2,030 
35,970 
At 31 March 2022
33,131 
2,458 
35,589 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
4,297 
9,397 
Amounts due from group undertakings etc.
8,776 
8,776 
Accrued income and prepayments
4,000 
- 
Other debtors
392 
160 
17,465 
18,333 
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Burger Republic Callender Limited Notes to the Accounts for the year ended 31 March 2023
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
9,694 
7,113 
VAT
42,311 
22,818 
Trade creditors
54,402 
27,545 
Taxes and social security
3,050 
20,892 
Other creditors
24,177 
24,159 
Accruals
2,027 
1,912 
135,661 
104,439 
8
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
23,499 
35,775 
9
Average number of employees
During the year the average number of employees was 18 (2022: 20).
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