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Registration number: 12304129

JPHK Restaurants Ltd

Unaudited Financial Statements

for the Year Ended 30 November 2024

Brebners
Chartered Accountants
130 Shaftesbury Avenue
London
W1D 5AR

 

JPHK Restaurants Ltd

Contents

Company Information

1

Statement of Financial Position

2

Notes to the Unaudited Financial Statements

3 to 6

 

JPHK Restaurants Ltd

Company Information

Director

J-P Kley

Registered office

S4c, Westmead House
Westmead
Farnborough
GU14 7LP

Accountants

Brebners
Chartered Accountants
130 Shaftesbury Avenue
London
W1D 5AR

 

JPHK Restaurants Ltd

Statement of Financial Position as at 30 November 2024

Note

2024
£

2023
£

Current assets

 

Debtors

5

7,426

7,263

Creditors: Amounts falling due within one year

6

(59,268)

(47,376)

Total assets less current liabilities

 

(51,842)

(40,113)

Creditors: Amounts falling due after more than one year

6

(4,167)

(14,167)

Net liabilities

 

(56,009)

(54,280)

Capital and reserves

 

Called up share capital

100

100

Retained earnings

(56,109)

(54,380)

Shareholders' deficit

 

(56,009)

(54,280)

For the financial 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.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006 and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Statement of Income and Retained Earnings has been taken.

Approved and authorised by the director on 6 March 2025
 

.........................................

J-P Kley

Director

Company registration number: 12304129

 

JPHK Restaurants Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2024

1

General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
S4c, Westmead House
Westmead
Farnborough
GU14 7LP

The principal activity of the company is that of hospitality management, design and consultancy services.

2

Accounting policies

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except any items disclosed in the accounting policies as being shown at fair value and are presented in sterling, which is the functional currency of the entity.

Summary of significant accounting policies

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Going concern

The company has now explored all strategic national and international avenues for potential opportunities without success. Accordingly, the company has ceased to trade and the financial statements are therefore prepared on a basis other than going concern.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

 

JPHK Restaurants Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2024

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Furniture, fittings and equipment

33.33% straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the income statement over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3

Staff numbers

The average number of persons employed by the company during the year, was 0 (2023 - 0).

 

JPHK Restaurants Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2024

4

Tangible assets

Furniture, fittings and equipment
 £

Total
£

Cost or valuation

At 1 December 2023

1,443

1,443

At 30 November 2024

1,443

1,443

Depreciation

At 1 December 2023

1,443

1,443

At 30 November 2024

1,443

1,443

Carrying amount

At 30 November 2024

-

-

5

Debtors

2024
£

2023
£

Other debtors

7,426

7,263

7,426

7,263

6

Creditors

Creditors: amounts falling due within one year

Note

2024
£

2023
£

Bank loans and overdrafts

7

50,514

39,165

Taxation and social security

 

8,754

8,211

 

59,268

47,376

Creditors: amounts falling due after more than one year

Note

2024
£

2023
£

Loans and borrowings

7

4,167

14,167

 

JPHK Restaurants Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2024

7

Loans and borrowings

Current loans and borrowings

2024
£

2023
£

Bank loans

50,514

39,165

Non-current loans and borrowings

2024
£

2023
£

Bank loans

4,167

14,167

8

Transactions with director

At 30 November 2024 an amount of £23,221 (2023: £22,814) was due from the director. Repayments of £163 were made in the year. Interest of £570 (2023: £482) is payable to the company at 2.25% p.a and there are no set terms in place.

Provision has been made in full for non recoverability of the amount due from the director.