Registered number
14091787
F Restaurants Limited
Filleted Accounts
31 May 2023
F Restaurants Limited
Registered number: 14091787
Balance Sheet
as at 31 May 2023
Notes 2023
£
Fixed assets
Tangible assets 3 70,326
Current assets
Stocks 1,243
Cash at bank and in hand 2,806
4,049
Creditors: amounts falling due within one year 4 (72,329)
Net current liabilities (68,280)
Total assets less current liabilities 2,046
Creditors: amounts falling due after more than one year 5 (47,372)
Net liabilities (45,326)
Capital and reserves
Called up share capital 100
Profit and loss account (45,426)
Shareholders' funds (45,326)
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Habibor Rahman
Director
Approved by the board on 2 February 2024
F Restaurants Limited
Notes to the Accounts
for the period from 6 May 2022 to 31 May 2023
1 Accounting policies
Basis of preparation
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).
Turnover
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. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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 are measured at cost less accumulative amortisation and any accumulative impairment losses.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Freehold buildings over 50 years
Leasehold land and buildings over the lease term
Plant and machinery over 5 years
Fixtures, fittings, tools and equipment 20% Striaght Line
2 Employees 2023
Number
Average number of persons employed by the company 6
3 Tangible fixed assets
Fixture & Fittings
£
Cost
Additions 87,907
At 31 May 2023 87,907
Depreciation
Charge for the period 17,581
At 31 May 2023 17,581
Net book value
At 31 May 2023 70,326
4 Creditors: amounts falling due within one year 2023
£
Trade creditors 83,520
Taxation and social security costs (14,977)
Other creditors 3,786
72,329
5 Creditors: amounts falling due after one year 2023
£
Other creditors 47,372
6 Other information
F Restaurants Limited is a private company limited by shares and incorporated in England. Its registered office is:
37 Bath Road
Cheltenham
GL53 7HG
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