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REGISTERED NUMBER: 13928878 (England and Wales)


















UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 21 FEBRUARY 2022 TO 30 JUNE 2023

FOR

BURGER & BEYOND CS LIMITED

BURGER & BEYOND CS LIMITED (REGISTERED NUMBER: 13928878)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 21 FEBRUARY 2022 TO 30 JUNE 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


BURGER & BEYOND CS LIMITED

COMPANY INFORMATION
FOR THE PERIOD 21 FEBRUARY 2022 TO 30 JUNE 2023







DIRECTORS: C Povoas
T Stock





REGISTERED OFFICE: 34-40 High Street
Wanstead
London
E11 2RJ





REGISTERED NUMBER: 13928878 (England and Wales)





ACCOUNTANTS: THP Limited
Chartered Accountants
Waterhouse Business Centre
Unit 53
2 Cromar Way
Chelmsford
Essex
CM1 2QE

BURGER & BEYOND CS LIMITED (REGISTERED NUMBER: 13928878)

BALANCE SHEET
30 JUNE 2023

Notes £    £   
FIXED ASSETS
Tangible assets 4 433,623

CURRENT ASSETS
Debtors 5 86,540
Cash at bank and in hand 54,930
141,470
CREDITORS
Amounts falling due within one year 6 867,669
NET CURRENT LIABILITIES (726,199 )
TOTAL ASSETS LESS CURRENT LIABILITIES (292,576 )

CAPITAL AND RESERVES
Called up share capital 100
Retained earnings (292,676 )
(292,576 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 June 2023.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 June 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 November 2023 and were signed on its behalf by:




C Povoas - Director



T Stock - Director


BURGER & BEYOND CS LIMITED (REGISTERED NUMBER: 13928878)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 21 FEBRUARY 2022 TO 30 JUNE 2023


1. STATUTORY INFORMATION

Burger & Beyond Cs Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


These accounts cover an extended period from incorporation to 30 June 2023 to in order to align this company to group reporting dates.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Going concern
The financial statements are prepared on the going concern basis, which assumes the ability of the company to continue its activities for the foreseeable future, being a period of not less than twelve months from the approval of these accounts.

During this initial trading period, the Company suffered an operating loss of £292,676 and
the balance sheet as at 30 June 2023 shows deficit in shareholders' funds of £292,576.

These losses have been driven pre-dominantly by the initial setup of the new restaurant. The directors have in place a plan to develop this aspect of the business and believe that the company will be able to return to profitability.

The company continues to meet its day to day working capital requirements through operating cash flows and finances investment via financing from the other group companies.

The company has received assurances from its fellow group members that they will continue to offer financial support, as needed, for at least 12 months from the date of approving these accounts.

Having considered all the relevant facts the directors consider it is appropriate to prepare the financial statements on a going concern basis.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Revenue is measured at the fair value of the consideration received or receivable and represents the amount receivable for goods supplied, net of returns, discounts and value added taxes.

Revenue is recognised based on the delivery date of when goods are delivered to the customer.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Leasehold land and buildings - Over the period of the lease
Improvements to property - Over the period of the lease
Fixtures and fittings - 20% on cost
Computer equipment - 20% on cost


BURGER & BEYOND CS LIMITED (REGISTERED NUMBER: 13928878)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 21 FEBRUARY 2022 TO 30 JUNE 2023


2. ACCOUNTING POLICIES - continued
Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

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.

Leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 24 .

4. TANGIBLE FIXED ASSETS
Leasehold Improvements Fixtures
land and to and Computer
buildings property fittings equipment Totals
£    £    £    £    £   
COST
Additions 200,000 185,593 107,495 741 493,829
At 30 June 2023 200,000 185,593 107,495 741 493,829
DEPRECIATION
Charge for period 20,000 18,559 21,499 148 60,206
At 30 June 2023 20,000 18,559 21,499 148 60,206
NET BOOK VALUE
At 30 June 2023 180,000 167,034 85,996 593 433,623

5. DEBTORS
£   
Amounts falling due within one year:
Other debtors 11,555

BURGER & BEYOND CS LIMITED (REGISTERED NUMBER: 13928878)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 21 FEBRUARY 2022 TO 30 JUNE 2023


5. DEBTORS - continued
£   
Amounts falling due after more than one year:
Other debtors 74,985

Aggregate amounts 86,540

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Trade creditors 56,987
Amounts owed to group undertakings 609,745
Taxation and social security 123,405
Other creditors 77,532
867,669

7. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
£   
Within one year 145,000
Between one and five years 435,000
In more than five years 628,333
1,208,333

8. PARENT COMPANY

The ultimate parent company is Burger & Beyond Holdings Limited, a company registered in England and Wales and whose registered office is the same as this company.