2023-04-012024-03-312024-03-31falseNI655248BURGER REPUBLIC CALLENDER 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BURGER REPUBLIC CALLENDER LIMITED

Registered Number
NI655248
(Northern Ireland)

Unaudited Financial Statements for the Year ended
31 March 2024

BURGER REPUBLIC CALLENDER 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

NI655248 (Northern Ireland)
BURGER REPUBLIC CALLENDER LIMITED
Statement of Financial Position
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets32,2503,000
Tangible assets449,24135,970
51,49138,970
Current assets
Debtors518,68717,465
Cash at bank and on hand98,634160,998
117,321178,463
Creditors amounts falling due within one year6(127,474)(135,661)
Net current assets (liabilities)(10,153)42,802
Total assets less current liabilities41,33881,772
Creditors amounts falling due after one year7(13,350)(23,499)
Net assets27,98858,273
Capital and reserves
Called up share capital11
Profit and loss account27,98758,272
Shareholders' funds27,98858,273
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. NI655248
BURGER REPUBLIC CALLENDER 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
Fixtures and fittings5
Office Equipment5
2.Average number of employees

20242023
Average number of employees during the year1418
3.Intangible assets

Other

Total

££
Cost or valuation
At 01 April 233,7503,750
At 31 March 243,7503,750
Amortisation and impairment
At 01 April 23750750
Charge for year750750
At 31 March 241,5001,500
Net book value
At 31 March 242,2502,250
At 31 March 233,0003,000
4.Tangible fixed assets

Land & buildings

Fixtures & fittings

Office Equipment

Total

££££
Cost or valuation
At 01 April 23-102,1643,191105,355
Additions28,7721,416-30,188
At 31 March 2428,772103,5803,191135,543
Depreciation and impairment
At 01 April 23-68,2241,16169,385
Charge for year-16,27963816,917
At 31 March 24-84,5031,79986,302
Net book value
At 31 March 2428,77219,0771,39249,241
At 31 March 23-33,9402,03035,970
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables3,5794,297
Amounts owed by group undertakings8,7768,776
Other debtors-392
Prepayments and accrued income6,3324,000
Total18,68717,465
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables63,01457,452
Bank borrowings and overdrafts9,9229,694
Amounts owed to related parties29,16524,000
Taxation and social security23,09342,311
Other creditors132177
Accrued liabilities and deferred income2,1482,027
Total127,474135,661
7.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts13,35023,499
Total13,35023,499
8.Related party transactions
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 £5,010 was owed by Burger Republic Ireland Limited to Burger Republic Callender Limited (2023 - £5,010). At the end of the financial year a total balance of £29,165 was owed by Burger Republic Callender Limited to Finnbridge Limited (2023 - £24,000).