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REGISTERED NUMBER: 13457275 (England and Wales)















SMOKE AND ASH RESTAURANTS LTD

Unaudited Financial Statements for the Year Ended 30 June 2024






SMOKE AND ASH RESTAURANTS LTD (REGISTERED NUMBER: 13457275)






Contents of the Financial Statements
for the Year Ended 30 June 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


SMOKE AND ASH RESTAURANTS LTD

Company Information
for the Year Ended 30 June 2024







DIRECTORS: P J Collins
Mrs C R Collins





REGISTERED OFFICE: 12 Greenfield Crescent
Birmingham
West Midlands
B15 3AU





REGISTERED NUMBER: 13457275 (England and Wales)





ACCOUNTANTS: Michael Dufty Partnership Limited
59-61 Charlotte Street
St Pauls Square
Birmingham
West Midlands
B3 1PX

SMOKE AND ASH RESTAURANTS LTD (REGISTERED NUMBER: 13457275)

Balance Sheet
30 June 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 115,149 122,962

CURRENT ASSETS
Debtors 5 14,339 8,333
Cash at bank 7,135 14,137
21,474 22,470
CREDITORS
Amounts falling due within one year 6 241,423 218,059
NET CURRENT LIABILITIES (219,949 ) (195,589 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(104,800

)

(72,627

)

CREDITORS
Amounts falling due after more than one
year

7

2,511

9,862
NET LIABILITIES (107,311 ) (82,489 )

CAPITAL AND RESERVES
Called up share capital 10 10
Retained earnings (107,321 ) (82,499 )
(107,311 ) (82,489 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

SMOKE AND ASH RESTAURANTS LTD (REGISTERED NUMBER: 13457275)

Balance Sheet - continued
30 June 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 March 2025 and were signed on its behalf by:





P J Collins - Director


SMOKE AND ASH RESTAURANTS LTD (REGISTERED NUMBER: 13457275)

Notes to the Financial Statements
for the Year Ended 30 June 2024

1. STATUTORY INFORMATION

Smoke And Ash Restaurants 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.

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

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 10% on cost
Plant and machinery - 20% on reducing balance
Fixtures and fittings - 20% on reducing balance
Computer equipment - 33% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2023 - 13 ) .

SMOKE AND ASH RESTAURANTS LTD (REGISTERED NUMBER: 13457275)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

4. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and Computer
property machinery fittings equipment Totals
£    £    £    £    £   
COST
At 1 July 2023 76,485 49,528 17,634 595 144,242
Additions 5,529 575 - 1,087 7,191
At 30 June 2024 82,014 50,103 17,634 1,682 151,433
DEPRECIATION
At 1 July 2023 7,649 9,906 3,527 198 21,280
Charge for year 7,925 5,005 1,806 268 15,004
At 30 June 2024 15,574 14,911 5,333 466 36,284
NET BOOK VALUE
At 30 June 2024 66,440 35,192 12,301 1,216 115,149
At 30 June 2023 68,836 39,622 14,107 397 122,962

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 14,202 7,688
Prepayments 137 645
14,339 8,333

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Hire purchase contracts 7,351 7,351
Trade creditors 46,075 10,759
Social security and other taxes 2,420 2,512
VAT 16,998 22,787
Other creditors 538 -
Directors' current accounts 137,591 163,250
Accruals and deferred income 30,450 11,400
241,423 218,059

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Hire purchase contracts 2,511 9,862