Registration number:
TCH Restaurants Ltd
for the Year Ended 31 August 2023
TCH Restaurants Ltd
Contents
Company Information |
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Directors' Report |
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Balance Sheet |
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Notes to the Unaudited Financial Statements |
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Detailed Profit and Loss Account |
TCH Restaurants Ltd
Company Information
Directors |
Mr Terence Howard Mrs Caroline Howard |
Registered office |
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Accountants |
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TCH Restaurants Ltd
Directors' Report for the Year Ended 31 August 2023
The directors present their report and the financial statements for the year ended 31 August 2023.
This report has been prepared in accordance with the micro-entity provisions of the Companies Act 2006 and in accordance with FRS 105 The Financial Reporting Standard applicable to the Micro-entities Regime.
Directors of the company
The directors who held office during the year were as follows:
Going concern
The company has made a small profit this year and the Directors will continue to support the company financially. The Directors are confident the company will
Small companies provision statement
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
Approved by the
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TCH Restaurants Ltd
(Registration number: 09172838)
Balance Sheet as at 31 August 2023
2023 |
2022 |
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Fixed assets |
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Current assets |
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Creditors: Amounts falling due within one year |
( |
( |
Net current assets |
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Total assets less current liabilities |
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Creditors: Amounts falling due after more than one year |
( |
( |
Accruals and deferred income |
( |
( |
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Capital and reserves |
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General information |
The company is a private company limited by share capital, incorporated in England and Wales.
The address of its registered office is:
These financial statements were authorised for issue by the
Basis of preparation
The financial statements have been prepared under the historical cost convention and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime'.
Staff numbers |
The average number of persons employed by the company (including directors) during the year, was
For the financial year ending 31 August 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
TCH Restaurants Ltd
(Registration number: 09172838)
Balance Sheet as at 31 August 2023
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The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. |
These financial statements have been prepared in accordance with the micro-entity provisions of the Companies Act 2006 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
Approved and authorised by the
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TCH Restaurants Ltd
Detailed Profit and Loss Account for the Year Ended 31 August 2023
2023 |
2022 |
|
Turnover (analysed below) |
123,183 |
154,139 |
Cost of sales (analysed below) |
(46,657) |
(59,838) |
Gross profit |
76,526 |
94,301 |
Gross profit (%) |
62.12% |
61.18% |
Administrative expenses |
||
Employment costs (analysed below) |
(25,140) |
(24,956) |
Establishment costs (analysed below) |
(37,492) |
(38,633) |
General administrative expenses (analysed below) |
(11,296) |
(14,137) |
Finance charges (analysed below) |
(1,768) |
(2,279) |
Depreciation costs (analysed below) |
(3,313) |
(3,955) |
(79,009) |
(83,960) |
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Operating (loss)/profit |
(2,483) |
10,341 |
Interest payable and similar expenses (analysed below) |
(752) |
(833) |
(Loss)/profit before tax |
(3,235) |
9,508 |
TCH Restaurants Ltd
Detailed Profit and Loss Account for the Year Ended 31 August 2023
2023 |
2022 |
Turnover |
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Sale of goods, UK |
123,063 |
154,134 |
Interest received |
120 |
5 |
123,183 |
154,139 |
Cost of sales |
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Opening finished goods |
- |
(4,550) |
Purchases |
(33,309) |
(43,492) |
Own consumption |
- |
2,600 |
Closing finished goods |
- |
4,325 |
Wages and salaries (excluding directors) |
(10,561) |
(15,761) |
Hire of plant and machinery (Operating leases) |
(2,787) |
(2,960) |
(46,657) |
(59,838) |
Employment costs |
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Directors remuneration |
(25,140) |
(24,656) |
Staff training |
- |
(24) |
Staff welfare |
- |
(276) |
(25,140) |
(24,956) |
Establishment costs |
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Rent |
(12,000) |
(12,000) |
Water rates |
(1,414) |
(850) |
Light, heat and power |
(12,495) |
(11,753) |
Insurance |
(2,852) |
(2,831) |
Repairs and renewals |
(8,731) |
(11,199) |
(37,492) |
(38,633) |
General administrative expenses |
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Telephone and fax |
(1,929) |
(2,760) |
Office expenses |
(584) |
(884) |
Computer software and maintenance costs |
(188) |
(310) |
Printing, postage and stationery |
(270) |
(594) |
Trade subscriptions |
(400) |
(413) |
Charitable donations |
- |
(152) |
Sundry expenses |
(51) |
(12) |
Cleaning |
(1,783) |
(1,985) |
Travel and subsistence |
(292) |
(450) |
Advertising |
(3,170) |
(3,279) |
TCH Restaurants Ltd
Detailed Profit and Loss Account for the Year Ended 31 August 2023
2023 |
2022 |
Customer entertaining (disallowable for tax) |
- |
(185) |
Accountancy fees |
(2,065) |
(2,054) |
Consultancy fees |
(84) |
(404) |
Legal and professional fees |
(480) |
(655) |
(11,296) |
(14,137) |
Finance charges |
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Bank charges |
(414) |
(527) |
Credit card charges |
(1,354) |
(1,752) |
(1,768) |
(2,279) |
Depreciation costs |
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Depreciation of long leasehold property |
(853) |
(872) |
Depreciation of plant and machinery (owned) |
(942) |
(1,109) |
Depreciation of fixtures and fittings (owned) |
(1,451) |
(1,935) |
Depreciation of office equipment (owned) |
(67) |
(39) |
(3,313) |
(3,955) |
Interest payable and similar expenses |
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Bank loan interest payable |
(752) |
(833) |