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Company Registration No. 12357663 (England and Wales)
H A Restaurants Limited Unaudited accounts for the year ended 31 December 2023
H A Restaurants Limited Unaudited accounts Contents
Page
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H A Restaurants Limited Company Information for the year ended 31 December 2023
Director
Haseeb Ahmed Hamid
Company Number
12357663 (England and Wales)
Registered Office
111 Great Horton Road Bradford BD7 1PS United Kingdom
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H A Restaurants Limited Statement of financial position as at 31 December 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
288,000 
291,000 
Tangible assets
427,576 
436,457 
715,576 
727,457 
Current assets
Inventories
34,227 
38,670 
Debtors
48,171 
52,131 
Cash at bank and in hand
24,235 
31,280 
106,633 
122,081 
Creditors: amounts falling due within one year
(409,412)
(367,413)
Net current liabilities
(302,779)
(245,332)
Total assets less current liabilities
412,797 
482,125 
Creditors: amounts falling due after more than one year
(474,435)
(538,000)
Net liabilities
(61,638)
(55,875)
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
(61,639)
(55,876)
Shareholders' funds
(61,638)
(55,875)
For the year ending 31 December 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 1 January 2024 and were signed on its behalf by
Haseeb Ahmed Hamid Director Company Registration No. 12357663
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H A Restaurants Limited Notes to the Accounts for the year ended 31 December 2023
1
Statutory information
H A Restaurants Limited is a private company, limited by shares, registered in England and Wales, registration number 12357663. The registered office is 111 Great Horton Road, , Bradford, BD7 1PS, 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.
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:
Plant & machinery
2
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Other 
£ 
Cost
At 1 January 2023
300,000 
At 31 December 2023
300,000 
Amortisation
At 1 January 2023
9,000 
Charge for the year
3,000 
At 31 December 2023
12,000 
Net book value
At 31 December 2023
288,000 
At 31 December 2022
291,000 
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H A Restaurants Limited Notes to the Accounts for the year ended 31 December 2023
5
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 January 2023
463,100 
At 31 December 2023
463,100 
Depreciation
At 1 January 2023
26,643 
Charge for the year
8,881 
At 31 December 2023
35,524 
Net book value
At 31 December 2023
427,576 
At 31 December 2022
436,457 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
48,171 
52,131 
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
22,682 
28,560 
Obligations under finance leases and hire purchase contracts
252,132 
212,146 
Trade creditors
45,040 
51,247 
Other creditors
89,558 
75,460 
409,412 
367,413 
8
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
48,726 
52,133 
Obligations under finance leases and hire purchase contracts
376,809 
405,867 
Other creditors
48,900 
80,000 
474,435 
538,000 
9
Average number of employees
During the year the average number of employees was 22 (2022: 22).
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