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Company Registration No. 08513200 (England and Wales)
The Khyber Restaurant (Epworth) Limited Unaudited accounts for the year ended 31 May 2023
The Khyber Restaurant (Epworth) Limited Unaudited accounts Contents
Page
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The Khyber Restaurant (Epworth) Limited Company Information for the year ended 31 May 2023
Director
Lud Ahmed
Company Number
08513200 (England and Wales)
Registered Office
Suite 28, Normanby Gateway Lysaghts Way Scunthorpe County (optional) DN15 9YG United Kingdom
Accountants
Chesters and Co Suite 12b, Normanby Gateway Lysaghts Way Scunthorpe North Lincolnshire DN15 9YG
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The Khyber Restaurant (Epworth) Limited Statement of financial position as at 31 May 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
- 
980 
Tangible assets
541 
1,762 
541 
2,742 
Current assets
Cash at bank and in hand
5,643 
15,285 
Creditors: amounts falling due within one year
(7,296)
(13,655)
Net current (liabilities)/assets
(1,653)
1,630 
Net (liabilities)/assets
(1,112)
4,372 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(1,212)
4,272 
Shareholders' funds
(1,112)
4,372 
For the year ending 31 May 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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 8 February 2024 and were signed on its behalf by
Lud Ahmed Director Company Registration No. 08513200
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The Khyber Restaurant (Epworth) Limited Notes to the Accounts for the year ended 31 May 2023
1
Statutory information
The Khyber Restaurant (Epworth) Limited is a private company, limited by shares, registered in England and Wales, registration number 08513200. The registered office is Suite 28, Normanby Gateway, Lysaghts Way, Scunthorpe, County (optional), DN15 9YG, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
10% straight line
Fixtures & fittings
25% reducing balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
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The Khyber Restaurant (Epworth) Limited Notes to the Accounts for the year ended 31 May 2023
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 June 2022
9,800 
At 31 May 2023
9,800 
Amortisation
At 1 June 2022
8,820 
Charge for the year
980 
At 31 May 2023
9,800 
Net book value
At 31 May 2023
- 
At 31 May 2022
980 
5
Tangible fixed assets
Land & buildings 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 June 2022
12,927 
4,743 
17,670 
Additions
- 
187 
187 
At 31 May 2023
12,927 
4,930 
17,857 
Depreciation
At 1 June 2022
11,637 
4,271 
15,908 
Charge for the year
1,290 
118 
1,408 
At 31 May 2023
12,927 
4,389 
17,316 
Net book value
At 31 May 2023
- 
541 
541 
At 31 May 2022
1,290 
472 
1,762 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
13,772 
14,912 
Trade creditors
10,715 
9,302 
Taxes and social security
(874)
14,814 
Other creditors
97 
- 
Loans from directors
(17,764)
(26,723)
Accruals
1,350 
1,350 
7,296 
13,655 
7
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
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The Khyber Restaurant (Epworth) Limited Notes to the Accounts for the year ended 31 May 2023
8
Average number of employees
During the year the average number of employees was 9 (2022: 10).
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