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Company Registration No. 12898267 (England and Wales)
ACROPOLIS MEDITERRANEAN RESTAURANT LIMITED Unaudited accounts for the year ended 30 September 2023
ACROPOLIS MEDITERRANEAN RESTAURANT LIMITED Unaudited accounts Contents
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ACROPOLIS MEDITERRANEAN RESTAURANT LIMITED Company Information for the year ended 30 September 2023
Director
Marcin Krzysztof KUFEL
Company Number
12898267 (England and Wales)
Registered Office
74-76 OTLEY ROAD LEEDS LS6 4BA ENGLAND
Accountants
HLA Accountants 21 Hyde Park Road Leeds West Yorkshire LS6 1PY
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ACROPOLIS MEDITERRANEAN RESTAURANT LIMITED Statement of financial position as at 30 September 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
10,156 
11,858 
Current assets
Inventories
- 
1,130 
Debtors
606 
674 
Cash at bank and in hand
532 
7,566 
1,138 
9,370 
Creditors: amounts falling due within one year
(35,105)
(7,317)
Net current (liabilities)/assets
(33,967)
2,053 
Total assets less current liabilities
(23,811)
13,911 
Creditors: amounts falling due after more than one year
(47,713)
(46,549)
Net liabilities
(71,524)
(32,638)
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
(71,525)
(32,639)
Shareholders' funds
(71,524)
(32,638)
For the year ending 30 September 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 28 June 2024 and were signed on its behalf by
Marcin Krzysztof KUFEL Director Company Registration No. 12898267
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ACROPOLIS MEDITERRANEAN RESTAURANT LIMITED Notes to the Accounts for the year ended 30 September 2023
1
Statutory information
ACROPOLIS MEDITERRANEAN RESTAURANT LIMITED is a private company, limited by shares, registered in England and Wales, registration number 12898267. The registered office is 74-76 OTLEY ROAD, LEEDS, LS6 4BA, ENGLAND.
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:
Plant & machinery
20% diminishing balance method.
Fixtures & fittings
10% diminishing balance method.
Computer equipment
25% diminishing balance method.
Trading activity
Restaurant & takeaway
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Government grants, Covid 19
Government grants in relation to job retention scheme are credited to profit and loss account , whereas those in relation to expenditure are charged to profit and loss. Also, local council grants are received in terms of Covid-19 pandemic are credit to profit and loss account under other operating expenses, whereas all fixed cost against these are debited in the profit and loss account too.
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ACROPOLIS MEDITERRANEAN RESTAURANT LIMITED Notes to the Accounts for the year ended 30 September 2023
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 October 2022
6,895 
8,572 
889 
16,356 
At 30 September 2023
6,895 
8,572 
889 
16,356 
Depreciation
At 1 October 2022
2,482 
1,628 
388 
4,498 
Charge for the year
883 
694 
125 
1,702 
At 30 September 2023
3,365 
2,322 
513 
6,200 
Net book value
At 30 September 2023
3,530 
6,250 
376 
10,156 
At 30 September 2022
4,413 
6,944 
501 
11,858 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
VAT
287 
355 
Trade debtors
318 
318 
605 
673 
Amounts falling due after more than one year
Other debtors
1 
1 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Trade creditors
26,643 
5,481 
Taxes and social security
1,536 
1,836 
Loans from directors
5,726 
- 
Accruals
1,200 
- 
35,105 
7,317 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
47,713 
46,549 
8
Average number of employees
During the year the average number of employees was 2 (2022: 2).
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