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Registered number: 06557270
Real Beijing Restaurant Limited
Unaudited Financial Statements
For The Year Ended 30 April 2024
Augustus & Co
Chartered Certified Accountants
374 Ley Street
Ilford
Essex
IG1 4AE
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 06557270
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 7,072 12,664
7,072 12,664
CURRENT ASSETS
Stocks 6 16,781 20,189
Debtors 7 239,674 148,000
Cash at bank and in hand 299,693 341,780
556,148 509,969
Creditors: Amounts Falling Due Within One Year 8 (443,537 ) (474,734 )
NET CURRENT ASSETS (LIABILITIES) 112,611 35,235
TOTAL ASSETS LESS CURRENT LIABILITIES 119,683 47,899
Creditors: Amounts Falling Due After More Than One Year 9 (15,963 ) (25,810 )
NET ASSETS 103,720 22,089
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 103,620 21,989
SHAREHOLDERS' FUNDS 103,720 22,089
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Page 2
For the year ending 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Qi Sai
Director
16 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
Real Beijing Restaurant Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06557270 . The registered office is 374 Ley Street, Ilford, Essex, IG1 4AE.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of .... years.
2.4. 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 Over life of lease
Plant & Machinery 20% Straight line
Motor Vehicles 20% Straight line
Fixtures & Fittings 20% Straight line
2.5. Stocks and Work in Progress
Stocks 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2024 2023
Office and administration 21 25
21 25
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4. Intangible Assets
Goodwill
£
Cost
As at 1 May 2023 100,000
As at 30 April 2024 100,000
Amortisation
As at 1 May 2023 100,000
As at 30 April 2024 100,000
Net Book Value
As at 30 April 2024 -
As at 1 May 2023 -
5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £ £
Cost
As at 1 May 2023 8,872 11,805 20,250 116,145 157,072
Additions - - - 680 680
As at 30 April 2024 8,872 11,805 20,250 116,825 157,752
Depreciation
As at 1 May 2023 6,656 11,805 16,200 109,747 144,408
Provided during the period 444 - 4,050 1,778 6,272
As at 30 April 2024 7,100 11,805 20,250 111,525 150,680
Net Book Value
As at 30 April 2024 1,772 - - 5,300 7,072
As at 1 May 2023 2,216 - 4,050 6,398 12,664
6. Stocks
2024 2023
£ £
Materials 16,781 20,189
7. Debtors
2024 2023
£ £
Due within one year
Other debtors 239,674 147,700
Corporation tax recoverable assets - 300
239,674 148,000
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8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Bank loans and overdrafts 10,648 10,648
Corporation tax 1,150 -
Other taxes and social security 67,440 80,173
Accruals and deferred income 331,874 351,477
Director's loan account 32,425 32,436
443,537 474,734
9. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 15,963 25,810
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
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