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Registered number: 12363653
JRK Restaurants Ltd
Financial Statements
For The Year Ended 31 March 2023
Fairman Harris
1 Landor Road
London
SW9 9RX
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12363653
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 78,273 69,673
Tangible Assets 5 1,207,378 710,243
1,285,651 779,916
CURRENT ASSETS
Stocks 6 35,097 15,774
Debtors 7 515,320 159,560
Cash at bank and in hand 84,752 118,696
635,169 294,030
Creditors: Amounts Falling Due Within One Year 8 (1,140,845 ) (499,632 )
NET CURRENT ASSETS (LIABILITIES) (505,676 ) (205,602 )
TOTAL ASSETS LESS CURRENT LIABILITIES 779,975 574,314
Creditors: Amounts Falling Due After More Than One Year 9 (1,130,318 ) (595,441 )
NET LIABILITIES (350,343 ) (21,127 )
CAPITAL AND RESERVES
Called up share capital 10 3 3
Profit and Loss Account (350,346 ) (21,130 )
SHAREHOLDERS' FUNDS (350,343) (21,127)
Page 1
Page 2
For the year ending 31 March 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.
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 F R Jamal
Director
5 March 2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
JRK Restaurants Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12363653 . The registered office is Suite 301, The Courtyard, 7 Francis Grove, London, SW19 4DW.
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 - Intellectual Property
Intellectual property assets are initial franchise fee. They are amortised to the profit and loss account over their estimated economic life of 10 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:
Plant & Machinery 20% RBM
Buildings Improvements 20% RBM
Fixtures & Fittings 20% RBM
Computer Equipment 25%RBM
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 137 (2022: 64)
137 64
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4. Intangible Assets
Intellectual Property
£
Cost
As at 1 April 2022 84,000
Additions 17,000
As at 31 March 2023 101,000
Amortisation
As at 1 April 2022 14,327
Provided during the period 8,400
As at 31 March 2023 22,727
Net Book Value
As at 31 March 2023 78,273
As at 1 April 2022 69,673
5. Tangible Assets
Plant & Machinery Buildings Improvements Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 April 2022 89,118 - 724,706 31,973 845,797
Additions 170,132 168,151 396,748 70,660 805,691
Disposals - - (1,500 ) - (1,500 )
As at 31 March 2023 259,250 168,151 1,119,954 102,633 1,649,988
Depreciation
As at 1 April 2022 28,722 - 93,583 13,249 135,554
Provided during the period 46,106 33,630 205,274 22,346 307,356
Disposals - - (300 ) - (300 )
As at 31 March 2023 74,828 33,630 298,557 35,595 442,610
Net Book Value
As at 31 March 2023 184,422 134,521 821,397 67,038 1,207,378
As at 1 April 2022 60,396 - 631,123 18,724 710,243
6. Stocks
2023 2022
£ £
Stock 35,097 15,774
35,097 15,774
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7. Debtors
2023 2022
£ £
Due within one year
Trade debtors 22,695 11,187
Prepayments and accrued income 53,466 33,388
Other debtors 51,749 28,533
Staff Loan and advances - 3,142
Lease Deposit (Debtors < 1 year) 155,550 66,300
VAT - 17,010
Amounts owed by associates 231,860 -
515,320 159,560
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 449,010 216,108
Bank loans and overdrafts 131,039 -
Other taxes and social security 129,389 66,519
VAT 127,883 -
Net wages 81,374 -
Other creditors - 11,433
Accruals and deferred income 222,150 205,572
1,140,845 499,632
9. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 614,325 244,441
Other creditors 120,000 -
Shareholders loan 395,993 351,000
1,130,318 595,441
10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 3 3
11. Related Party Transactions
Jrk Properties Limited - Company with common directors and shareholders :  intercompany balance DB £34,405, (2022 £Nil)
Nfh Restaurants Ltd - intercompany balance : DB £197,455, (2022 DB £1,500)
12. Ultimate Controlling Party
The company does not have an ultimate controlling party due to the 3 shareholders holding an equal share in the company.
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