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Registered Number: 09931617
England and Wales

 

 

 

ANAJ RESTAURANT AND TAKEAWAY LTD.


Abridged Accounts
 


Period of accounts

Start date: 01 January 2023

End date: 31 December 2023
In order to assist you to fulfil your duties under Companies Act 2006, we have prepared for your approval the accounts of ANAJ RESTAURANT AND TAKEAWAY LTD. for the year ended 31 December 2023 which comprise the Statement of Comprehensive Income, the Statement of Financial Position, the Statement of Changes in Equity and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com.

This report is made solely to the member of ANAJ RESTAURANT AND TAKEAWAY LTD., as a body, in accordance with the terms of our engagement letter dated 26 September 2024. Our work has been undertaken solely to prepare for your approval the accounts of ANAJ RESTAURANT AND TAKEAWAY LTD. and state those matters that we have agreed to state to the Board ofs of ANAJ RESTAURANT AND TAKEAWAY LTD., as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants and as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than ANAJ RESTAURANT AND TAKEAWAY LTD. and its members as a body for our work or for this report.

It is your duty to ensure that ANAJ RESTAURANT AND TAKEAWAY LTD. has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and Profit of ANAJ RESTAURANT AND TAKEAWAY LTD.. You consider that ANAJ RESTAURANT AND TAKEAWAY LTD. is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of ANAJ RESTAURANT AND TAKEAWAY LTD.. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.



....................................................

SNP Plus Ltd

Accountants and Tax Advisors
284 Station Road
Harrow, London
HA1 2EA
26 September 2024
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Intangible fixed assets 3 1,000    1,500 
Tangible fixed assets 4 23,670    24,933 
24,670    26,433 
Current assets      
Stocks 4,860    4,569 
Debtors: amounts falling due within one year 8,208    19,118 
Cash at bank and in hand 21,810    7,052 
34,878    30,739 
Creditors: amount falling due within one year (13,781)   (12,825)
Net current assets 21,097    17,914 
 
Total assets less current liabilities 45,767    44,347 
Creditors: amount falling due after more than one year (9,225)   (13,325)
Provisions for liabilities (4,697)   (2,115)
Net assets 31,845    28,907 
 

Capital and reserves
     
Called up share capital 5 30,000    30,000 
Profit and loss account 1,845    (1,093)
Shareholders' funds 31,845    28,907 
 


For the year ended 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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 directors acknowledge 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 26 September 2024 and were signed on its behalf by:


-------------------------------
Bishnu Bahadur Suyal
Director
2
General Information
ANAJ RESTAURANT AND TAKEAWAY LTD. is a private company, limited by shares, registered in England and Wales, registration number 09931617, registration address 9 OLD PALACE ROAD, GUILDFORD, GU2 7TU.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 10 years.
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:
Plant and Machinery 20% Straight Line
Fixtures and Fittings 20% Straight Line
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 2 (2022 : 2).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 January 2023 5,000    5,000 
Additions  
Disposals  
At 31 December 2023 5,000    5,000 
Amortisation
At 01 January 2023 3,500    3,500 
Charge for year 500    500 
On disposals  
At 31 December 2023 4,000    4,000 
Net book values
At 31 December 2023 1,000    1,000 
At 31 December 2022 1,500    1,500 


4.

Tangible fixed assets

Cost or valuation Plant and Machinery   Fixtures and Fittings   Total
  £   £   £
At 01 January 2023 43,247    7,781    51,028 
Additions 5,350    4,150    9,500 
Disposals (4,020)   (2,695)   (6,715)
At 31 December 2023 44,577    9,236    53,813 
Depreciation
At 01 January 2023 24,539    1,556    26,095 
Charge for year 8,916    1,847    10,763 
On disposals (4,020)   (2,695)   (6,715)
At 31 December 2023 29,435    708    30,143 
Net book values
Closing balance as at 31 December 2023 15,142    8,528    23,670 
Opening balance as at 01 January 2023 18,708    6,225    24,933 


5.

Share Capital

Allotted, called up and fully paid
2023
£
  2022
£
30,000 Class A shares of £1.00 each 30,000    30,000 
30,000    30,000 

6.

Related parties

During the year the company entered into the following transactions with related parties:
Transaction value - income/(expenses) Balance owed by/(owed to)
2023
£
 2022
£
 2023
£
 2022
£
Bishnu Bahadur Suyal8,208 19,119 
3