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Company Registration No. 13192157 (England and Wales)
AVRORA RESTAURANTS LIMITED Unaudited accounts for the year ended 28 February 2023
AVRORA RESTAURANTS LIMITED Unaudited accounts Contents
Page
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AVRORA RESTAURANTS LIMITED Company Information for the year ended 28 February 2023
Directors
Ms Anna Dolgushina Ms Madina Kazhimova
Company Number
13192157 (England and Wales)
Registered Office
GROUND FLOOR RESTAURANT 29 POLAND STREET LONDON W1F 8QR ENGLAND
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AVRORA RESTAURANTS LIMITED Statement of financial position as at 28 February 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
200,910 
98,987 
Current assets
Inventories
22,258 
- 
Debtors
59,748 
40,148 
Cash at bank and in hand
369,089 
240,273 
451,095 
280,421 
Creditors: amounts falling due within one year
(718,649)
(522,818)
Net current liabilities
(267,554)
(242,397)
Net liabilities
(66,644)
(143,410)
Capital and reserves
Share premium
2 
2 
Profit and loss account
(66,646)
(143,412)
Shareholders' funds
(66,644)
(143,410)
For the year ending 28 February 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 27 October 2023 and were signed on its behalf by
Ms Anna Dolgushina Director Company Registration No. 13192157
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AVRORA RESTAURANTS LIMITED Notes to the Accounts for the year ended 28 February 2023
1
Statutory information
AVRORA RESTAURANTS LIMITED is a private company, limited by shares, registered in England and Wales, registration number 13192157. The registered office is GROUND FLOOR RESTAURANT, 29 POLAND STREET, LONDON, W1F 8QR, ENGLAND.
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:
Land & buildings
10% RBM
Plant & machinery
20% RBM
Fixtures & fittings
20% RBM
Computer equipment
25% RMB
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 March 2022
88,096 
10,891 
- 
- 
98,987 
Additions
100,823 
25,464 
15,623 
2,302 
144,212 
At 28 February 2023
188,919 
36,355 
15,623 
2,302 
243,199 
Depreciation
Charge for the year
34,660 
6,641 
557 
431 
42,289 
At 28 February 2023
34,660 
6,641 
557 
431 
42,289 
Net book value
At 28 February 2023
154,259 
29,714 
15,066 
1,871 
200,910 
At 28 February 2022
88,096 
10,891 
- 
- 
98,987 
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AVRORA RESTAURANTS LIMITED Notes to the Accounts for the year ended 28 February 2023
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
VAT
- 
13,148 
Trade debtors
6,128 
- 
Accrued income and prepayments
15,797 
- 
Other debtors
37,823 
27,000 
59,748 
40,148 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
30,399 
- 
Trade creditors
101,731 
50,102 
Taxes and social security
20,588 
- 
Other creditors
292,027 
200,844 
Loans from directors
265,292 
271,872 
Accruals
8,612 
- 
718,649 
522,818 
7
Average number of employees
During the year the average number of employees was 10 (2022: 2).
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