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Registered number: 14149092
Haus Bar And Restaurant Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2024
Birchfield Accountants
18 Birch Drive
Hatfield
Hertfordshire
AL10 8NX
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 14149092
30 November 2024 30 November 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 368,961 395,859
368,961 395,859
CURRENT ASSETS
Stocks 5 26,500 25,750
Debtors 6 2,951 3,040
Cash at bank and in hand 167,882 49,519
197,333 78,309
Creditors: Amounts Falling Due Within One Year 7 (125,032 ) (174,596 )
NET CURRENT ASSETS (LIABILITIES) 72,301 (96,287 )
TOTAL ASSETS LESS CURRENT LIABILITIES 441,262 299,572
NET ASSETS 441,262 299,572
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 441,162 299,472
SHAREHOLDERS' FUNDS 441,262 299,572
Page 1
Page 2
For the year ending 30 November 2024 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 in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Chi Hau
Director
15th January 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Haus Bar And Restaurant Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14149092 . The registered office is 16 Station Road, Cuffley, Potters Bar, EN6 4HT.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold Straight line over the lease
Fixtures & Fittings 15% Reducing balance
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable. 
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 21 (2023: 12)
21 12
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4. Tangible Assets
Land & Property
Leasehold Fixtures & Fittings Total
£ £ £
Cost
As at 1 December 2023 278,432 159,987 438,419
Additions - 14,190 14,190
As at 30 November 2024 278,432 174,177 452,609
Depreciation
As at 1 December 2023 18,562 23,998 42,560
Provided during the period 18,562 22,526 41,088
As at 30 November 2024 37,124 46,524 83,648
Net Book Value
As at 30 November 2024 241,308 127,653 368,961
As at 1 December 2023 259,870 135,989 395,859
5. Stocks
30 November 2024 30 November 2023
£ £
Stock 26,500 25,750
6. Debtors
30 November 2024 30 November 2023
£ £
Due within one year
Prepayments and accrued income 2,951 3,040
7. Creditors: Amounts Falling Due Within One Year
30 November 2024 30 November 2023
£ £
Corporation tax 56,402 44,261
Other taxes and social security 5,501 8,823
VAT 36,549 37,461
Net wages 19,679 20,025
Nest Pension 428 546
Accruals and deferred income 6,303 -
Directors' loan accounts 170 63,480
125,032 174,596
Page 4
Page 5
8. Share Capital
30 November 2024 30 November 2023
£ £
Allotted, Called up and fully paid 100 100
Page 5