2022-07-282023-07-312023-07-31false14262771RKR Restaurants 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RKR Restaurants Limited

Registered Number
14262771
(England and Wales)

Unaudited Financial Statements for the Period ended
31 July 2023

RKR Restaurants Limited
Company Information
for the period from 28 July 2022 to 31 July 2023

Directors

Rohan Pravin Gupte
Abhay Katoch
Dharmendra Deugi Maugi

Registered Address

182-184 Preston Road
Wembley
HA9 8PA

Registered Number

14262771 (England and Wales)
RKR Restaurants Limited
Statement of Financial Position
31 July 2023

Notes

2023

£

£

Fixed assets
Intangible assets735,000
Tangible assets813,629
48,629
Current assets
Stocks95,270
Debtors1031,856
Cash at bank and on hand9,623
46,749
Creditors amounts falling due within one year11(199,899)
Net current assets (liabilities)(153,150)
Total assets less current liabilities(104,521)
Provisions for liabilities12(2,590)
Net assets(107,111)
Capital and reserves
Called up share capital3
Profit and loss account(107,114)
Shareholders' funds(107,111)
The financial statements were approved and authorised for issue by the Board of Directors on 18 October 2023, and are signed on its behalf by:
Abhay Katoch
Director
Dharmendra Deugi Maugi
Director
Rohan Pravin Gupte
Director

Registered Company No. 14262771
RKR Restaurants Limited
Notes to the Financial Statements
for the period ended 31 July 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Principal activities
The principal activity of the company for the period under review was licensed restaurants. Commencement of trading The company was incorporated on 28th July, 2022 and commenced its trading on the same date.
4.Basis of measurement used in financial statements
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
5.Accounting policies
Functional and presentation currency policy
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Plant and machinery25-
Fixtures and fittings25-
Office Equipment-33.33
Intangible assets policy
Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight-line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed Twenty years.
Stocks policy
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
Taxation policy
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax policy
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Going concern
Total liabilities exceed current assets at the balance sheet date. The directors consider, however that the company has sufficient liquid assets to meet its liabilities as and when they fall due and that the company has sufficient support from its creditors. Accordingly the director considers that it is appropriate to prepare the accounts on a going concern basis.
6.Employee information

2023
Average number of employees during the year14
7.Intangible assets

Goodwill

Total

££
Cost or valuation
Additions35,00035,000
At 31 July 2335,00035,000
Net book value
At 31 July 2335,00035,000
At 27 July 22--
8.Property, plant and equipment

Plant & machinery

Fixtures & fittings

Office Equipment

Total

££££
Cost or valuation
Additions5,3836,6403,50215,525
At 31 July 235,3836,6403,50215,525
Depreciation and impairment
Charge for year6996105871,896
At 31 July 236996105871,896
Net book value
At 31 July 234,6846,0302,91513,629
At 27 July 22----
9.Stocks

2023

£
Finished goods5,270
Total5,270
10.Debtors

2023

£
Other debtors17,500
Prepayments and accrued income14,356
Total31,856
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
11.Creditors within one year

2023

£
Trade creditors / trade payables33,490
Taxation and social security7,112
Other creditors153,463
Accrued liabilities and deferred income5,834
Total199,899
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
12.Provisions for liabilities

2023

£
Net deferred tax liability (asset)2,590
Total2,590