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Registered number: 06537657

C R & A S Bistros Limited

ACCOUNTS
FOR THE YEAR ENDED 30/04/2024

Prepared By:
Berry Kearsley Stockwell Ltd
Accountants
Sterling House
31-32 High Street
Wellingborough
Northants
NN8 4HL

C R & A S Bistros Limited

ACCOUNTS
FOR THE YEAR ENDED 30/04/2024
DIRECTORS
Mr C R Ascough
Mrs A S Ascough
SECRETARY
Mr C R Ascough
REGISTERED OFFICE
Sterling House
31-32 High Street
Wellingborough
Northants
NN8 4HL
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 06537657
ACCOUNTANTS
Berry Kearsley Stockwell Ltd
Accountants
Sterling House
31-32 High Street
Wellingborough
Northants
NN8 4HL

C R & A S Bistros Limited

ACCOUNTS
FOR THEYEARENDED30/04/2024
CONTENTS
Page
Directors' Report-
Accountants' Report-
Statement Of Comprehensive Income-
Balance Sheet3
Notes To The Accounts4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account-
Profit And Loss Account Summaries-

C R & A S Bistros Limited

BALANCE SHEET AT 30/04/2024
20242023
Notes££
FIXED ASSETS
Intangible assets220,35020,950
Tangible assets315,8277,836
36,17728,786
CURRENT ASSETS
Stock9,4008,900
Debtors56,3078,978
Cash at bank and in hand271,439282,082
287,146299,960
CREDITORS: Amounts falling due within one year6116,534148,517
NET CURRENT ASSETS170,612151,443
TOTAL ASSETS LESS CURRENT LIABILITIES206,789180,229
PROVISIONS FOR LIABILITIES AND CHARGES83,9571,489
NET ASSETS202,832178,740
CAPITAL AND RESERVES
Called up share capital922
Profit and loss account202,830178,738
SHAREHOLDERS' FUNDS202,832178,740
For the year ending 30/04/2024 the company was entitled to exemption 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 directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 20/01/2025 and signed on their behalf by
.............................
Mr C R Ascough
Director

C R & A S Bistros Limited

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 30/04/2024
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .
1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Fixtures and Fittingsreducing balance 25%
Equipmentreducing balance 25%
1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.
1d. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.
1e. Goodwill
Goodwill arising in connection with the acquisition of businesses is capitalised and amortised over its estimated economic life to a maximum of 20 years. Goodwill is reviewed annually for impairment if events or changes in circumstances indicate that the carrying value may not be recoverable.

C R & A S Bistros Limited

2. INTANGIBLE FIXED ASSETS
Purchased
GoodwillTotal
££
Cost
At 01/05/202330,00030,000
At 30/04/202430,00030,000
Depreciation
At 01/05/20239,0509,050
For the year600600
At 30/04/20249,6509,650
Net Book Amounts
At 30/04/202420,35020,350
At 30/04/202320,95020,950
3. TANGIBLE FIXED ASSETS
Fixtures
and FittingsEquipmentTotal
£££
Cost
At 01/05/202329,3054,74734,052
Additions10,383-10,383
At 30/04/202439,6884,74744,435
Depreciation
At 01/05/202322,3163,90026,216
For the year2,1802122,392
At 30/04/202424,4964,11228,608
Net Book Amounts
At 30/04/202415,19263515,827
At 30/04/20236,9898477,836
4. STOCK 20242023
££
Stock comprises:
Stock9,4008,900
9,4008,900

C R & A S Bistros Limited

5. DEBTORS 20242023
££
Amounts falling due within one year
PAYE control-1,773
Prepayments6,3077,205
6,3078,978
6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20242023
££
UK corporation tax27,76825,640
VAT34,92736,362
PAYE control3,322-
Directors current account18,94442,816
Trade creditors27,52338,648
Pension schemes2,1503,146
Accruals1,9001,905
116,534148,517
7. EMPLOYEES
20242023
No.No.
Average number of employees2525
8. PROVISIONS FOR LIABILITIES 20242023
££
Deferred taxation3,9571,489
3,9571,489

C R & A S Bistros Limited

9. SHARE CAPITAL 20242023
££
Allotted, issued and fully paid:
2 Ordinary shares of £1 each22
22
10. CONTROLLING PARTY
The company is controlled by Mr C R Asough and Mrs A S Ascough.
11. RELATED PARTY TRANSACTIONS
During the year, total dividends of £72,000 (2023 - £76,000) were paid to the director/shareholders.