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REGISTERED NUMBER: 10676136 (England and Wales)











UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2024

FOR

BLACK ROCK RESTAURANT GROUP LTD

BLACK ROCK RESTAURANT GROUP LTD (REGISTERED NUMBER: 10676136)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BLACK ROCK RESTAURANT GROUP LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MAY 2024







DIRECTOR: R Helalat





REGISTERED OFFICE: 15 West Street
Brighton
East Sussex
BN1 2RL





REGISTERED NUMBER: 10676136 (England and Wales)





ACCOUNTANTS: Galloways Accounting
15 West Street
Brighton
East Sussex
BN1 2RL

BLACK ROCK RESTAURANT GROUP LTD (REGISTERED NUMBER: 10676136)

BALANCE SHEET
31 MAY 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 4 34,614 24,799
Investments 5 450 450
35,064 25,249

CURRENT ASSETS
Debtors 6 896,412 716,771
Cash at bank and in hand 230,677 63,734
1,127,089 780,505
CREDITORS
Amounts falling due within one year 7 (1,063,942 ) (622,332 )
NET CURRENT ASSETS 63,147 158,173
TOTAL ASSETS LESS CURRENT
LIABILITIES

98,211

183,422

CREDITORS
Amounts falling due after more than one
year

8

(96,834

)

(179,834

)
NET ASSETS 1,377 3,588

CAPITAL AND RESERVES
Called up share capital 400 400
Retained earnings 977 3,188
1,377 3,588

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

BLACK ROCK RESTAURANT GROUP LTD (REGISTERED NUMBER: 10676136)

BALANCE SHEET - continued
31 MAY 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 24 February 2025 and were signed by:





R Helalat - Director


BLACK ROCK RESTAURANT GROUP LTD (REGISTERED NUMBER: 10676136)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024


1. STATUTORY INFORMATION

Black Rock Restaurant Group Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Preparation of consolidated financial statements
The financial statements contain information about Black Rock Restaurant Group Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover represents a recharge of cost to group companies.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Motor vehicles - 20% on reducing balance
Computer equipment - 25% on cost

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Investments in subsidiaries and associates
Investments in subsidiary and associate undertakings are recognised at cost, including directly attributable transaction costs and subsequently measured at cost less any accumulated impairment losses.

Interests in subsidiaries and associates are assessed for impairment at each reporting date. Any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

Financial instruments
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern
After reviewing the company's forecasts, the director believes that the company has adequate resources to continue in operational existence for a period of at least 12 months from the date of the approval of these financial statements. Therefore, the director has concluded that the going concern basis of preparation of these financial statements remains appropriate.

BLACK ROCK RESTAURANT GROUP LTD (REGISTERED NUMBER: 10676136)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MAY 2024


3. EMPLOYEES

The average number of employees during the year was 16 (2023 - 9 ) .

4. TANGIBLE FIXED ASSETS
Improvements
to Motor Computer
property vehicles equipment Totals
£    £    £    £   
COST
At 1 June 2023 - 24,620 619 25,239
Additions 15,164 - 972 16,136
At 31 May 2024 15,164 24,620 1,591 41,375
DEPRECIATION
At 1 June 2023 - 410 30 440
Charge for year 1,264 4,842 215 6,321
At 31 May 2024 1,264 5,252 245 6,761
NET BOOK VALUE
At 31 May 2024 13,900 19,368 1,346 34,614
At 31 May 2023 - 24,210 589 24,799

5. FIXED ASSET INVESTMENTS
Shares in Interest
group in
undertakings associate Totals
£    £    £   
COST
At 1 June 2023
and 31 May 2024 300 150 450
NET BOOK VALUE
At 31 May 2024 300 150 450
At 31 May 2023 300 150 450

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Amounts owed by group undertakings 796,293 572,865
Other debtors 100,119 143,906
896,412 716,771

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 83,000 83,000
Trade creditors 52,203 44,637
Amounts owed to group undertakings 675,738 467,774
Taxation and social security 27,844 12,273
Other creditors 225,157 14,648
1,063,942 622,332

BLACK ROCK RESTAURANT GROUP LTD (REGISTERED NUMBER: 10676136)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MAY 2024


8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans 96,834 179,834

9. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2024 2023
£    £   
Within one year 30,000 30,000
Between one and five years 57,500 87,500
87,500 117,500

10. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Bank loans 179,834 262,834

The bank loan incurs interest at 2.81%, is repayable by July 2026 and is secured by fixed and floating charges over assets owned by the company.

11. RELATED PARTY DISCLOSURES

The company has taken advantage of the exemptions of Financial Reporting Standard 102 section 33.1A from disclosing transactions with fellow wholly owned group companies.


Companies under common control
Amounts
due from

Amounts
due to
£ £
Opening balance 128,510 -
Amounts advanced 323,790 498,837
Amounts repaid (412,895 ) (305,829 )
Closing balance 39,405 193,008
These balances are included in debtors and creditors respectively.