2022-06-012023-05-312023-05-31false04002058RDA RESTAURANTS 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RDA RESTAURANTS LIMITED

Registered Number
04002058
(England and Wales)

Unaudited Financial Statements for the Year ended
31 May 2023

RDA RESTAURANTS LIMITED
Company Information
for the year from 1 June 2022 to 31 May 2023

Director

Robert Mason

Registered Address

39 Northgate White Lund Industrial Estate
Morecambe
LA3 3PA

Registered Number

04002058 (England and Wales)
RDA RESTAURANTS LIMITED
Balance Sheet as at
31 May 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets716,557739,105
716,557739,105
Current assets
Stocks721,13017,522
Debtors814,78521,780
Cash at bank and on hand118,590155,419
154,505194,721
Creditors amounts falling due within one year9(223,430)(732,083)
Net current assets (liabilities)(68,925)(537,362)
Total assets less current liabilities647,632201,743
Creditors amounts falling due after one year10(505,783)-
Provisions for liabilities11(19,565)(23,849)
Net assets122,284177,894
Capital and reserves
Called up share capital33
Profit and loss account122,281177,891
Shareholders' funds122,284177,894
The financial statements were approved and authorised for issue by the Director on 16 February 2024, and are signed on its behalf by:
Robert Mason
Director
Registered Company No. 04002058
RDA RESTAURANTS LIMITED
Notes to the Financial Statements
for the year ended 31 May 2023

1.Statutory information
RDA Restaurants 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
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.
3.Accounting policies
Turnover policy
Turnover is measured at fair value of the consideration recieved or receivable, excluding discounts, rebates and value added tax and other sales taxes.
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:

Straight line (years)
Fixtures and fittings20
Office Equipment4
Intangible assets policy
Intangible assets are initially measured at cost. After Initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
Stocks policy
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
Revenue recognition policy
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.
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.
Leases policy
Rentals paid under operating leases are charged to profit or loss on straight line basis over the period of the lease.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
4.Employee information

20232022
Average number of employees during the year2031
5.Intangible assets

Goodwill

Total

££
Cost or valuation
At 01 June 2240,00040,000
At 31 May 2340,00040,000
Amortisation and impairment
At 01 June 2240,00040,000
At 31 May 2340,00040,000
Net book value
At 31 May 23--
At 31 May 22--
6.Directors advances, credits and guarantees
During the year the balance of £19,720 ( 2022-£6,971) was owed to the director Mr R Mason from the company.
7.Stocks

2023

2022

££
Finished goods21,13017,522
Total21,13017,522
8.Debtors

2023

2022

££
Other debtors6,38711,774
Prepayments and accrued income8,39810,006
Total14,78521,780
9.Creditors within one year

2023

2022

££
Trade creditors / trade payables64,93761,040
Bank borrowings and overdrafts34,671580,300
Taxation and social security48,36641,129
Other creditors66,57640,769
Accrued liabilities and deferred income8,8808,845
Total223,430732,083
10.Creditors after one year

2023

2022

££
Bank borrowings and overdrafts505,783-
Total505,783-
11.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)19,56523,849
Total19,56523,849