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REGISTERED NUMBER: 11702485 (England and Wales)















B&K RESTAURANTS LIMITED

Unaudited Financial Statements for the Year Ended 30 November 2023






B&K RESTAURANTS LIMITED (REGISTERED NUMBER: 11702485)






Contents of the Financial Statements
for the Year Ended 30 November 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


B&K RESTAURANTS LIMITED

Company Information
for the Year Ended 30 November 2023







DIRECTORS: Miss K M Piatkowska
B J Robinson Young





REGISTERED OFFICE: 59-61 Charlotte Street
St Pauls Square
Birmingham
West Midlands
B3 1PX





REGISTERED NUMBER: 11702485 (England and Wales)





ACCOUNTANTS: Michael Dufty Partnership Limited
59-61 Charlotte Street
St Pauls Square
Birmingham
West Midlands
B3 1PX

B&K RESTAURANTS LIMITED (REGISTERED NUMBER: 11702485)

Balance Sheet
30 November 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 173,833 144,584

CURRENT ASSETS
Stocks 12,082 8,175
Debtors 5 14,650 9,164
Cash at bank and in hand 62,477 37,907
89,209 55,246
CREDITORS
Amounts falling due within one year 6 186,296 139,356
NET CURRENT LIABILITIES (97,087 ) (84,110 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

76,746

60,474

CREDITORS
Amounts falling due after more than one
year

7

(32,323

)

(38,826

)

PROVISIONS FOR LIABILITIES (19,000 ) -
NET ASSETS 25,423 21,648

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 25,421 21,646
25,423 21,648

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

B&K RESTAURANTS LIMITED (REGISTERED NUMBER: 11702485)

Balance Sheet - continued
30 November 2023


The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 30 July 2024 and were signed on its behalf by:





B J Robinson Young - Director


B&K RESTAURANTS LIMITED (REGISTERED NUMBER: 11702485)

Notes to the Financial Statements
for the Year Ended 30 November 2023

1. STATUTORY INFORMATION

B&K Restaurants Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Short leasehold - 10% on cost
Plant and machinery - 20% on cost and 10% on cost
Computer equipment - 33% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

B&K RESTAURANTS LIMITED (REGISTERED NUMBER: 11702485)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 17 (2022 - 15 ) .

4. TANGIBLE FIXED ASSETS
Short Plant and Computer
leasehold machinery equipment Totals
£    £    £    £   
COST
At 1 December 2022 69,299 92,386 2,992 164,677
Additions 5,084 41,905 3,752 50,741
At 30 November 2023 74,383 134,291 6,744 215,418
DEPRECIATION
At 1 December 2022 8,140 10,872 1,081 20,093
Charge for year 6,930 13,472 1,090 21,492
At 30 November 2023 15,070 24,344 2,171 41,585
NET BOOK VALUE
At 30 November 2023 59,313 109,947 4,573 173,833
At 30 November 2022 61,159 81,514 1,911 144,584

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other debtors 14,650 9,164

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 5,000 5,000
Trade creditors 21,222 11,439
Taxation and social security 37,681 22,006
Other creditors 122,393 100,911
186,296 139,356

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans 32,323 38,826

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 12,323 18,826

B&K RESTAURANTS LIMITED (REGISTERED NUMBER: 11702485)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

8. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£    £   
Bank loans 37,323 43,826

Bank loan is secured by government guarantee.