IRIS Accounts Production v24.2.0.383 07801709 director 1.1.23 31.12.23 31.12.23 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh078017092022-12-31078017092023-12-31078017092023-01-012023-12-31078017092021-12-31078017092022-01-012022-12-31078017092022-12-3107801709ns15:EnglandWales2023-01-012023-12-3107801709ns14:PoundSterling2023-01-012023-12-3107801709ns10:Director12023-01-012023-12-3107801709ns10:PrivateLimitedCompanyLtd2023-01-012023-12-3107801709ns10:SmallEntities2023-01-012023-12-3107801709ns10:AuditExempt-NoAccountantsReport2023-01-012023-12-3107801709ns10:SmallCompaniesRegimeForDirectorsReport2023-01-012023-12-3107801709ns10:SmallCompaniesRegimeForAccounts2023-01-012023-12-3107801709ns10:FullAccounts2023-01-012023-12-310780170912023-01-012023-12-3107801709ns5:CurrentFinancialInstruments2023-12-3107801709ns5:CurrentFinancialInstruments2022-12-3107801709ns5:ShareCapital2023-12-3107801709ns5:ShareCapital2022-12-3107801709ns5:SharePremium2023-12-3107801709ns5:SharePremium2022-12-3107801709ns5:RetainedEarningsAccumulatedLosses2023-12-3107801709ns5:RetainedEarningsAccumulatedLosses2022-12-3107801709ns5:NetGoodwill2023-01-012023-12-3107801709ns5:LandBuildings2023-01-012023-12-3107801709ns5:PlantMachinery2023-01-012023-12-3107801709ns5:NetGoodwill2022-12-3107801709ns5:NetGoodwill2023-12-3107801709ns5:NetGoodwill2022-12-3107801709ns5:LandBuildings2022-12-3107801709ns5:PlantMachinery2022-12-3107801709ns5:LandBuildings2023-12-3107801709ns5:PlantMachinery2023-12-3107801709ns5:LandBuildings2022-12-3107801709ns5:PlantMachinery2022-12-3107801709ns5:WithinOneYearns5:CurrentFinancialInstruments2023-12-3107801709ns5:WithinOneYearns5:CurrentFinancialInstruments2022-12-3107801709ns5:WithinOneYear2023-12-3107801709ns5:WithinOneYear2022-12-3107801709ns5:BetweenOneFiveYears2023-12-3107801709ns5:BetweenOneFiveYears2022-12-3107801709ns5:MoreThanFiveYears2023-12-3107801709ns5:MoreThanFiveYears2022-12-3107801709ns5:AllPeriods2023-12-3107801709ns5:AllPeriods2022-12-31
REGISTERED NUMBER: 07801709 (England and Wales)















FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

BROUGE BISTROS LTD

BROUGE BISTROS LTD (REGISTERED NUMBER: 07801709)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 December 2023




Page

Balance Sheet 1

Notes to the Financial Statements 3


BROUGE BISTROS LTD (REGISTERED NUMBER: 07801709)

BALANCE SHEET
31 December 2023

2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 44,245 50,850
44,245 50,850

CURRENT ASSETS
Stocks 9,000 9,000
Debtors 6 22,623 14,012
Cash at bank and in hand 25,884 65,084
57,507 88,096
CREDITORS
Amounts falling due within one year 7 296,085 89,070
NET CURRENT LIABILITIES (238,578 ) (974 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(194,333

)

49,876

PROVISIONS FOR LIABILITIES - 8,500
NET (LIABILITIES)/ASSETS (194,333 ) 41,376

CAPITAL AND RESERVES
Called up share capital 140 140
Share premium 108,451 108,451
Retained earnings (302,924 ) (67,215 )
SHAREHOLDERS' FUNDS (194,333 ) 41,376

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

BROUGE BISTROS LTD (REGISTERED NUMBER: 07801709)

BALANCE SHEET - continued
31 December 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 director and authorised for issue on 20 September 2024 and were signed by:





B Llangozi - Director


BROUGE BISTROS LTD (REGISTERED NUMBER: 07801709)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 December 2023

1. STATUTORY INFORMATION

Brouge Bistros Ltd is a private company, limited by shares, registered in England & Wales. The company's registered number is 07801709 and the registered office address is 241 Hampton Road, Twickenham, Middlesex TW2 5NG.

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 represents net invoiced sales of goods and services, excluding value added tax.

Goodwill
Goodwill is being amortised evenly over the term of the leasehold premises.

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

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.

BROUGE BISTROS LTD (REGISTERED NUMBER: 07801709)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 December 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 29 (2022 - 31 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£
COST
At 1 January 2023
and 31 December 2023 43,595
AMORTISATION
At 1 January 2023
and 31 December 2023 43,595
NET BOOK VALUE
At 31 December 2023 -
At 31 December 2022 -

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£ £ £
COST
At 1 January 2023 10,097 157,419 167,516
Additions - 3,698 3,698
At 31 December 2023 10,097 161,117 171,214
DEPRECIATION
At 1 January 2023 2,019 114,647 116,666
Charge for year 1,009 9,294 10,303
At 31 December 2023 3,028 123,941 126,969
NET BOOK VALUE
At 31 December 2023 7,069 37,176 44,245
At 31 December 2022 8,078 42,772 50,850

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£ £
Trade debtors - 2,497
Other debtors 22,623 11,515
22,623 14,012

BROUGE BISTROS LTD (REGISTERED NUMBER: 07801709)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 December 2023

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£ £
Trade creditors 56,325 30,892
Taxation and social security 24,007 54,149
Other creditors 215,753 4,029
296,085 89,070

8. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2023 2022
£ £
Within one year 63,185 63,185
Between one and five years 315,923 315,923
In more than five years 463,354 526,539
842,462 905,647