Company registration number 09262028 (England and Wales)
C & J RESTAURANTS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023
PAGES FOR FILING WITH REGISTRAR
C & J RESTAURANTS LIMITED
COMPANY INFORMATION
Directors
Mr J M Hart
Mrs C Mackenzie
Secretary
Company number
09262028
Registered office
Gautam House
1 - 3 Shenley Avenue
Ruislip Manor
Middlesex
HA4 6BP
Accountants
Koshal Associates
Gautam House
1 - 3 Shenley Avenue
Ruislip Manor
Middlesex
HA4 6BP
C & J RESTAURANTS LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 3
C & J RESTAURANTS LIMITED
BALANCE SHEET
AS AT 31 OCTOBER 2023
31 October 2023
- 1 -
2023
2022
Notes
£
£
£
£
Fixed assets
Tangible assets
3
9,277
5,745
Current assets
Debtors
4
9,719
Cash at bank and in hand
24,070
57,801
33,789
57,801
Creditors: amounts falling due within one year
5
(73,075)
(91,506)
Net current liabilities
(39,286)
(33,705)
Net liabilities
(30,009)
(27,960)
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
(30,109)
(28,060)
Total equity
(30,009)
(27,960)
For the financial year ended 31 October 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 of its financial statements for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true
The financial statements were approved by the board of directors and authorised for issue on 2 September 2024 and are signed on its behalf by:
Mr J M Hart
Director
Company registration number 09262028 (England and Wales)
C & J RESTAURANTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023
- 2 -
1
Accounting policies
Company information
C & J Restaurants Limited is a private company limited by shares incorporated in England and Wales. The registered office is Gautam House, 1 - 3 Shenley Avenue, Ruislip Manor, Middlesex, HA4 6BP.
1.1
Accounting convention
These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
1.2
Turnover
Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
1.3
Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Plant and equipment
- 25% on reducing balance
Computers
- 25% on reducing balance
1.4
Taxation
The tax expense represents the sum of the tax currently payable.
Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.
2
Employees
The average monthly number of persons (including directors) employed by the company during the year was:
2023
2022
Number
Number
Total
10
11
C & J RESTAURANTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2023
- 3 -
3
Tangible fixed assets
Plant and equipment
Computers
Total
£
£
£
Cost
At 1 November 2022
34,862
857
35,719
Additions
6,627
6,627
At 31 October 2023
41,489
857
42,346
Depreciation and impairment
At 1 November 2022
29,479
496
29,975
Depreciation charged in the year
3,003
91
3,094
At 31 October 2023
32,482
587
33,069
Carrying amount
At 31 October 2023
9,007
270
9,277
At 31 October 2022
5,384
361
5,745
Last year c/fwd depreciation
29,478
496
Differs from this year b/fwd by
1
-
4
Debtors
2023
2022
Amounts falling due within one year:
£
£
Trade debtors
9,719
5
Creditors: amounts falling due within one year
2023
2022
£
£
Corporation tax
2,927
Other taxation and social security
44,710
49,814
Other creditors
28,365
38,765
73,075
91,506