TCH Restaurants Ltd 09172838 false 2022-09-01 2023-08-31 2023-08-31 The principal activity of the company is Restaurant Digita Accounts Production Advanced 6.30.9574.0 true 09172838 2022-09-01 2023-08-31 09172838 2023-08-31 09172838 core:CurrentFinancialInstruments core:WithinOneYear 2023-08-31 09172838 core:Non-currentFinancialInstruments core:AfterOneYear 2023-08-31 09172838 bus:Micro-entities 2022-09-01 2023-08-31 09172838 bus:AuditExemptWithAccountantsReport 2022-09-01 2023-08-31 09172838 bus:FullAccounts 2022-09-01 2023-08-31 09172838 bus:SmallCompaniesRegimeForAccounts 2022-09-01 2023-08-31 09172838 bus:RegisteredOffice 2022-09-01 2023-08-31 09172838 bus:Director1 2022-09-01 2023-08-31 09172838 bus:Director2 2022-09-01 2023-08-31 09172838 bus:PrivateLimitedCompanyLtd 2022-09-01 2023-08-31 09172838 countries:EnglandWales 2022-09-01 2023-08-31 09172838 2021-09-01 2022-08-31 09172838 2022-08-31 09172838 core:CurrentFinancialInstruments core:WithinOneYear 2022-08-31 09172838 core:Non-currentFinancialInstruments core:AfterOneYear 2022-08-31 iso4217:GBP xbrli:pure

Registration number: 09172838

TCH Restaurants Ltd

Unaudited Filleted Financial Statements

for the Year Ended 31 August 2023

 

TCH Restaurants Ltd

Contents

Company Information

1

Directors' Report

2

Balance Sheet

3 to 4

Notes to the Unaudited Financial Statements

3

Detailed Profit and Loss Account

5 to 7

 

TCH Restaurants Ltd

Company Information

Directors

Mr Terence Howard

Mrs Caroline Howard

Registered office

The Creek Restaurant
Flag Hill
Great Bentley
Colchester
CO7 8RE

Accountants

CG ACCOUNTING & TAX LTD
Chartered Accountants
4 Ashingdon Heights
Rochford
Essex
SS43TH

 

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:

Mr Terence Howard

Mrs Caroline Howard

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 Board on 8 April 2024 and signed on its behalf by:

.........................................
Mr Terence Howard
Director

   
     
 

TCH Restaurants Ltd

(Registration number: 09172838)
Balance Sheet as at 31 August 2023

2023
£

2022
£

Fixed assets

45,310

48,028

Current assets

34,493

53,371

Creditors: Amounts falling due within one year

(30,822)

(42,376)

Net current assets

3,671

10,995

Total assets less current liabilities

48,981

59,023

Creditors: Amounts falling due after more than one year

(28,466)

(32,081)

Accruals and deferred income

(1,173)

(365)

 

19,342

26,577

Capital and reserves

19,342

26,577

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
The Creek Restaurant
Flag Hill
Great Bentley
Colchester
CO7 8RE

These financial statements were authorised for issue by the Board on 8 April 2024.

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'.

2

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 5 (2022 - 5).

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

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

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 Board on 8 April 2024 and signed on its behalf by:
 

.........................................
Mr Terence Howard
Director

   
     
 

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)

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

Sale of goods, UK

123,063

154,134

Interest received

120

5

123,183

154,139

   

Cost of sales

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

Directors remuneration

(25,140)

(24,656)

Staff training

-

(24)

Staff welfare

-

(276)

(25,140)

(24,956)

   

Establishment costs

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

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

Bank charges

(414)

(527)

Credit card charges

(1,354)

(1,752)

(1,768)

(2,279)

   

Depreciation costs

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

Bank loan interest payable

(752)

(833)