2023-04-012024-03-312024-03-31falseNI644477BURGER REPUBLIC (N.I.) BOTANIC LIMITED2024-09-1656102iso4217:GBPxbrli:pureNI6444772023-04-01NI6444772024-03-31NI6444772023-04-012024-03-31NI6444772022-04-01NI6444772023-03-31NI6444772022-04-012023-03-31NI644477bus:SmallEntities2023-04-012024-03-31NI644477bus:AuditExempt-NoAccountantsReport2023-04-012024-03-31NI644477bus:FullAccounts2023-04-012024-03-31NI644477bus:PrivateLimitedCompanyLtd2023-04-012024-03-31NI644477core:WithinOneYear2024-03-31NI644477core:AfterOneYear2024-03-31NI644477core:WithinOneYear2023-03-31NI644477core:AfterOneYear2023-03-31NI644477core:ShareCapital2024-03-31NI644477core:SharePremium2024-03-31NI644477core:RevaluationReserve2024-03-31NI644477core:OtherReservesSubtotal2024-03-31NI644477core:RetainedEarningsAccumulatedLosses2024-03-31NI644477core:ShareCapital2023-03-31NI644477core:SharePremium2023-03-31NI644477core:RevaluationReserve2023-03-31NI644477core:OtherReservesSubtotal2023-03-31NI644477core:RetainedEarningsAccumulatedLosses2023-03-31NI644477core:LandBuildings2024-03-31NI644477core:PlantMachinery2024-03-31NI644477core:Vehicles2024-03-31NI644477core:FurnitureFittings2024-03-31NI644477core:OfficeEquipment2024-03-31NI644477core:NetGoodwill2024-03-31NI644477core:IntangibleAssetsOtherThanGoodwill2024-03-31NI644477core:ListedExchangeTraded2024-03-31NI644477core:UnlistedNon-exchangeTraded2024-03-31NI644477core:LandBuildings2023-03-31NI644477core:PlantMachinery2023-03-31NI644477core:Vehicles2023-03-31NI644477core:FurnitureFittings2023-03-31NI644477core:OfficeEquipment2023-03-31NI644477core:NetGoodwill2023-03-31NI644477core:IntangibleAssetsOtherThanGoodwill2023-03-31NI644477core:ListedExchangeTraded2023-03-31NI644477core:UnlistedNon-exchangeTraded2023-03-31NI644477core:LandBuildings2023-04-012024-03-31NI644477core:PlantMachinery2023-04-012024-03-31NI644477core:Vehicles2023-04-012024-03-31NI644477core:FurnitureFittings2023-04-012024-03-31NI644477core:OfficeEquipment2023-04-012024-03-31NI644477core:NetGoodwill2023-04-012024-03-31NI644477core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-31NI644477core:ListedExchangeTraded2023-04-012024-03-31NI644477core:UnlistedNon-exchangeTraded2023-04-012024-03-31NI644477core:MoreThanFiveYears2023-04-012024-03-31NI644477core:Non-currentFinancialInstruments2024-03-31NI644477core:Non-currentFinancialInstruments2023-03-31NI644477dpl:CostSales2023-04-012024-03-31NI644477dpl:DistributionCosts2023-04-012024-03-31NI644477core:LandBuildings2023-04-012024-03-31NI644477core:PlantMachinery2023-04-012024-03-31NI644477core:Vehicles2023-04-012024-03-31NI644477core:FurnitureFittings2023-04-012024-03-31NI644477core:OfficeEquipment2023-04-012024-03-31NI644477dpl:AdministrativeExpenses2023-04-012024-03-31NI644477core:NetGoodwill2023-04-012024-03-31NI644477core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-31NI644477dpl:GroupUndertakings2023-04-012024-03-31NI644477dpl:ParticipatingInterests2023-04-012024-03-31NI644477dpl:GroupUndertakingscore:ListedExchangeTraded2023-04-012024-03-31NI644477core:ListedExchangeTraded2023-04-012024-03-31NI644477dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-04-012024-03-31NI644477core:UnlistedNon-exchangeTraded2023-04-012024-03-31NI644477dpl:CostSales2022-04-012023-03-31NI644477dpl:DistributionCosts2022-04-012023-03-31NI644477core:LandBuildings2022-04-012023-03-31NI644477core:PlantMachinery2022-04-012023-03-31NI644477core:Vehicles2022-04-012023-03-31NI644477core:FurnitureFittings2022-04-012023-03-31NI644477core:OfficeEquipment2022-04-012023-03-31NI644477dpl:AdministrativeExpenses2022-04-012023-03-31NI644477core:NetGoodwill2022-04-012023-03-31NI644477core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-31NI644477dpl:GroupUndertakings2022-04-012023-03-31NI644477dpl:ParticipatingInterests2022-04-012023-03-31NI644477dpl:GroupUndertakingscore:ListedExchangeTraded2022-04-012023-03-31NI644477core:ListedExchangeTraded2022-04-012023-03-31NI644477dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-04-012023-03-31NI644477core:UnlistedNon-exchangeTraded2022-04-012023-03-31NI644477core:NetGoodwill2024-03-31NI644477core:IntangibleAssetsOtherThanGoodwill2024-03-31NI644477core:LandBuildings2024-03-31NI644477core:PlantMachinery2024-03-31NI644477core:Vehicles2024-03-31NI644477core:FurnitureFittings2024-03-31NI644477core:OfficeEquipment2024-03-31NI644477core:AfterOneYear2024-03-31NI644477core:WithinOneYear2024-03-31NI644477core:ListedExchangeTraded2024-03-31NI644477core:UnlistedNon-exchangeTraded2024-03-31NI644477core:ShareCapital2024-03-31NI644477core:SharePremium2024-03-31NI644477core:RevaluationReserve2024-03-31NI644477core:OtherReservesSubtotal2024-03-31NI644477core:RetainedEarningsAccumulatedLosses2024-03-31NI644477core:NetGoodwill2023-03-31NI644477core:IntangibleAssetsOtherThanGoodwill2023-03-31NI644477core:LandBuildings2023-03-31NI644477core:PlantMachinery2023-03-31NI644477core:Vehicles2023-03-31NI644477core:FurnitureFittings2023-03-31NI644477core:OfficeEquipment2023-03-31NI644477core:AfterOneYear2023-03-31NI644477core:WithinOneYear2023-03-31NI644477core:Liste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BURGER REPUBLIC (N.I.) BOTANIC LIMITED

Registered Number
NI644477
(Northern Ireland)

Unaudited Financial Statements for the Year ended
31 March 2024

BURGER REPUBLIC (N.I.) BOTANIC LIMITED
Company Information
for the year from 1 April 2023 to 31 March 2024

Directors

Catterson, Elaine
Catterson, Paul

Registered Address

139a Kilrea Road
Upperlands
Maghera
BT46 5TA

Registered Number

NI644477 (Northern Ireland)
BURGER REPUBLIC (N.I.) BOTANIC LIMITED
Statement of Financial Position
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets35,4246,732
Tangible assets446,90855,920
52,33262,652
Current assets
Debtors520,92211,532
Cash at bank and on hand145,595144,712
166,517156,244
Creditors amounts falling due within one year6(116,290)(130,247)
Net current assets (liabilities)50,22725,997
Total assets less current liabilities102,55988,649
Creditors amounts falling due after one year7(13,445)(23,524)
Net assets89,11465,125
Capital and reserves
Called up share capital100100
Profit and loss account89,01465,025
Shareholders' funds89,11465,125
The financial statements were approved and authorised for issue by the Board of Directors on 16 September 2024, and are signed on its behalf by:
Catterson, Paul
Director
Registered Company No. NI644477
BURGER REPUBLIC (N.I.) BOTANIC LIMITED
Notes to the Financial Statements
for the year ended 31 March 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Northern Ireland. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
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).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Straight line (years)
Land and buildings50
Plant and machinery5
Fixtures and fittings5
Vehicles5
Office Equipment6.666
Share capital
Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.
Related parties
For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified.
2.Average number of employees

20242023
Average number of employees during the year1620
3.Intangible assets

Other

Total

££
Cost or valuation
At 01 April 2313,08013,080
At 31 March 2413,08013,080
Amortisation and impairment
At 01 April 236,3486,348
Charge for year1,3081,308
At 31 March 247,6567,656
Net book value
At 31 March 245,4245,424
At 31 March 236,7326,732
4.Tangible fixed assets

Land & buildings

Plant & machinery

Vehicles

Fixtures & fittings

Office Equipment

Total

££££££
Cost or valuation
At 01 April 2330,54273,48019,29528,5126,198158,027
Additions---1,608-1,608
At 31 March 2430,54273,48019,29530,1206,198159,635
Depreciation and impairment
At 01 April 231,83368,00914,98615,2152,064102,107
Charge for year6111,7013,6243,75493010,620
At 31 March 242,44469,71018,61018,9692,994112,727
Net book value
At 31 March 2428,0983,77068511,1513,20446,908
At 31 March 2328,7095,4714,30913,2974,13455,920
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables13,2173,183
Amounts owed by group undertakings7,7057,705
Other debtors-644
Total20,92211,532
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables33,82646,943
Bank borrowings and overdrafts9,8799,678
Amounts owed to related parties3,7663,766
Taxation and social security39,63740,491
Other creditors24,18124,368
Accrued liabilities and deferred income5,0015,001
Total116,290130,247
7.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts13,44523,524
Total13,44523,524
8.Related party transactions
At the end of the financial year a total balance of £195 was owed to Burger Republic (N.I.) Botanic Limited by Enzo Pizza Ltd (2023 - £195). At the end of the financial year a total balance of £7,510 was owed to Burger Republic (N.I.) Botanic Limited by Burger Republic Ireland Limited (2023 - £7,510). At the end of the financial year a total balance of £3,766 was owed by Burger Republic (N.I.) Botanic Limited to Burger Republic Callender Limited (2023 - £3,766). At the end of the financial year a total balance of £24,000 was owed by Burger Republic (N.I.) Botanic Limited to Finnbridge Limited (2023 - £24,000).