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Registered number: 12062694
Efes Grill (Newport) Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2023
CTA Accountants & Consultants Limited
Unaudited Financial Statements
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Company Information
Director Mr Emre Gundogdu
Company Number 12062694
Registered Office 24 Cambrian Road
Newport
NP20 4AB
Accountants CTA Accountants & Consultants Limited
1 Alexander House
Station Approach Road
Coulsdon
Surrey
CR5 2NS
Page 1
Page 2
Balance Sheet
Registered number: 12062694
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 5,400 10,800
Tangible Assets 5 1,366 1,822
6,766 12,622
CURRENT ASSETS
Stocks 6 1,500 1,500
Debtors 7 30,751 17,848
Cash at bank and in hand 9,057 22,680
41,308 42,028
Creditors: Amounts Falling Due Within One Year 8 (48,383 ) (33,304 )
NET CURRENT ASSETS (LIABILITIES) (7,075 ) 8,724
TOTAL ASSETS LESS CURRENT LIABILITIES (309 ) 21,346
Creditors: Amounts Falling Due After More Than One Year 9 (10,200 ) (21,000 )
NET (LIABILITIES)/ASSETS (10,509 ) 346
CAPITAL AND RESERVES
Called up share capital 1 1
Profit and Loss Account (10,510 ) 345
SHAREHOLDERS' FUNDS (10,509) 346
Page 2
Page 3
For the year ending 30 June 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Emre Gundogdu
Director
25 January 2024
The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Efes Grill (Newport) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12062694 . The registered office is 24 Cambrian Road, Newport, NP20 4AB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 5 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 25% on reducing balance method
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2022: 3)
4 3
Page 4
Page 5
4. Intangible Assets
Goodwill
£
Cost
As at 1 July 2022 27,000
As at 30 June 2023 27,000
Amortisation
As at 1 July 2022 16,200
Provided during the period 5,400
As at 30 June 2023 21,600
Net Book Value
As at 30 June 2023 5,400
As at 1 July 2022 10,800
5. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 July 2022 4,158
As at 30 June 2023 4,158
Depreciation
As at 1 July 2022 2,336
Provided during the period 456
As at 30 June 2023 2,792
Net Book Value
As at 30 June 2023 1,366
As at 1 July 2022 1,822
6. Stocks
2023 2022
£ £
Materials 1,500 1,500
1,500 1,500
7. Debtors
2023 2022
£ £
Due within one year
Trade debtors - 855
Other debtors 30,751 16,993
30,751 17,848
Page 5
Page 6
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 1,491 -
Other creditors 7,300 -
Taxation and social security 39,592 33,304
48,383 33,304
9. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 10,200 21,000
10,200 21,000
Page 6