Registered number
04418234
Chandlers Grande Brasserie Limited
Filleted Accounts
30 September 2024
Chandlers Grande Brasserie Limited
Registered number: 04418234
Balance Sheet
as at 30 September 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 84,375 79,985
Current assets
Stocks 3,101 2,907
Debtors 4 12,236 6,907
Cash at bank and in hand 49,524 8,480
64,861 18,294
Creditors: amounts falling due within one year 5 (95,930) (42,399)
Net current liabilities (31,069) (24,105)
Total assets less current liabilities 53,306 55,880
Creditors: amounts falling due after more than one year 6 (3,516) (8,807)
Provisions for liabilities (8,400) (6,000)
Net assets 41,390 41,073
Capital and reserves
Called up share capital 100 100
Profit and loss account 41,290 40,973
Shareholders' funds 41,390 41,073
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
M S Longfield
Director
Approved by the board on 10 January 2025
Chandlers Grande Brasserie Limited
Notes to the Accounts
for the year ended 30 September 2024
1 Accounting policies
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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Property improvements 7% straight line
Computers 33% straight line
Plant and machinery 10% straight line
Fixtures, fittings and equipment 8% straight line
Motor vehicles 25% reducing balance basis
Stocks
Stocks are measured at the lower of cost and estimated selling price. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price).
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price).
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference. Current and deferred tax assets and liabilities are not discounted.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 22 17
3 Tangible fixed assets
Land and buildings Plant and machinery etc Motor vehicles Total
£ £ £ £
Cost
At 1 October 2023 100,743 122,264 3,250 226,257
Additions - 16,858 - 16,858
At 30 September 2024 100,743 139,122 3,250 243,115
Depreciation
At 1 October 2023 50,363 94,489 1,420 146,272
Charge for the year 6,710 5,298 460 12,468
At 30 September 2024 57,073 99,787 1,880 158,740
Net book value
At 30 September 2024 43,670 39,335 1,370 84,375
At 30 September 2023 50,380 27,775 1,830 79,985
4 Debtors 2024 2023
£ £
Trade debtors 4,220 -
Other debtors 8,016 6,907
12,236 6,907
5 Creditors: amounts falling due within one year 2024 2023
£ £
Bank loans and overdrafts 5,166 4,914
Trade creditors 28,543 20,322
Other taxes and social security costs 17,040 13,197
Other creditors 45,181 3,966
95,930 42,399
6 Creditors: amounts falling due after one year 2024 2023
£ £
Bank loans 3,516 8,807
7 Other financial commitments 2024 2023
£ £
Total future minimum payments under non-cancellable operating leases 46,737 65,431
8 Other information
Chandlers Grande Brasserie Limited is a private company limited by shares and incorporated in England. Its registered office is:
12 Hunston Road
Sale
M33 4RP
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