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Registered Number: 14388675


 

 

 

MAHAL INDIAN RESTAURANT LTD


Unaudited Financial Statements
 


Period of accounts

Start date: 01 October 2022

End date: 30 September 2023
Director Md Sheikh Shuel Ali
Registered Number 14388675
Registered Office 150 HIGH STREET
STALYBRIDGE
SK15 1TN
Accountants S & H ACCOUNTANTS
Office 204, Citibase, Oakland House
76 Talbot Road
Manchester
M16 0PQ
1
Director's report and financial statements
The director presents his/her/their annual report and the financial statements for the year ended 30 September 2023.
Principal activities
Principal activity of the company during the financial year was of ...
Director
The director who served the company throughout the year was as follows:
Md Sheikh Shuel Ali
Statement of director's responsibilities
The director is responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (Financial Reporting Standard 102). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.
In preparing these financial statements, the director is required to :
  • select suitable accounting policies and then apply them consistently
  • make judgements and accounting estimates that are reasonable and prudent
  • state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

On behalf of the board.


----------------------------------
Md Sheikh Shuel Ali
Director

Date approved: 29 July 2024
2
 
 
Notes
 
2023
£
Turnover 284,672 
Cost of sales (93,590)
Gross profit 191,082 
Selling and distribution costs (1,534)
Administrative expenses (113,073)
Operating profit 76,475 
Profit/(Loss) on ordinary activities before taxation 76,475 
Tax on profit on ordinary activities (12,592)
Profit/(Loss) for the financial year 63,883 
 
3
 
 
Notes
 
2023
£
Fixed assets    
Tangible fixed assets 3 12,911 
12,911 
Current assets    
Debtors 4 8,000 
Cash at bank and in hand 11,511 
19,511 
Creditors: amount falling due within one year 5 (18,304)
Net current assets 1,207 
 
Total assets less current liabilities 14,118 
Provisions for liabilities 6 (235)
Net assets 13,883 
 

Capital and reserves
   
Profit and loss account 13,883 
Shareholders' funds 13,883 
 


For the year ended 30 September 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the director on 29 July 2024 and were signed by:


-------------------------------
Md Sheikh Shuel Ali
Director
4
General Information
MAHAL INDIAN RESTAURANT LTD is a private company, limited by shares, registered in , registration number 14388675, registration address 150 HIGH STREET, STALYBRIDGE, SK15 1TN.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings 15 Reducing Balance
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 8.
3.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Total
  £   £
At 01 October 2022  
Additions 13,732    13,732 
Disposals  
At 30 September 2023 13,732    13,732 
Depreciation
At 01 October 2022  
Charge for year 821    821 
On disposals  
At 30 September 2023 821    821 
Net book values
Closing balance as at 30 September 2023 12,911    12,911 
Opening balance as at 01 October 2022  


4.

Debtors: amounts falling due within one year

2023
£
Other Debtors 8,000 
8,000 

5.

Creditors: amount falling due within one year

2023
£
Corporation Tax 12,592 
PAYE & Social Security 615 
Other Creditors 1 
VAT 5,096 
18,304 

6.

Provisions for liabilities

2023
£
Pension Provisions 235 
235 

5