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Company Registration No. 10949016 (England and Wales)
ONE PLUS RESTAURANT LIMITED Unaudited accounts for the year ended 30 September 2024
ONE PLUS RESTAURANT LIMITED Unaudited accounts Contents
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ONE PLUS RESTAURANT LIMITED Company Information for the year ended 30 September 2024
Directors
Gar Lun Ng Yi Song
Company Number
10949016 (England and Wales)
Registered Office
One Plus Restaurant Ltd 42 Charles Street Manchester M1 7DB United Kingdom
Accountants
Evolve Accounting and Tax Solutions Ltd Congress House 14 Lyon Road Harrow Middlesex HA1 2EN
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ONE PLUS RESTAURANT LIMITED Statement of financial position as at 30 September 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
22,335 
27,048 
Tangible assets
119,836 
116,829 
142,171 
143,877 
Current assets
Inventories
8,000 
10,500 
Debtors
341,704 
151,783 
Cash at bank and in hand
32,709 
427,059 
382,413 
589,342 
Creditors: amounts falling due within one year
(77,158)
(215,090)
Net current assets
305,255 
374,252 
Total assets less current liabilities
447,426 
518,129 
Creditors: amounts falling due after more than one year
(9,890)
(20,000)
Net assets
437,536 
498,129 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
437,534 
498,127 
Shareholders' funds
437,536 
498,129 
For the year ending 30 September 2024 the company was entitled to exemption from audit 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 25 April 2025 and were signed on its behalf by
Gar Lun Ng Director Company Registration No. 10949016
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ONE PLUS RESTAURANT LIMITED Notes to the Accounts for the year ended 30 September 2024
1
Statutory information
ONE PLUS RESTAURANT LIMITED is a private company, limited by shares, registered in England and Wales, registration number 10949016. The registered office is One Plus Restaurant Ltd, 42 Charles Street, Manchester, M1 7DB, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
15% Reducing Balance
Motor vehicles
20% Reducing Balance
Fixtures & fittings
10% Reducing Balance
Computer equipment
15% Reducing Balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation. To be amortised over 10 years.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Going concern
The company has taken advantage of government support during the Covid-19 and consider the going concern basis appropriate.
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ONE PLUS RESTAURANT LIMITED Notes to the Accounts for the year ended 30 September 2024
4
Intangible fixed assets
Goodwill 
Other 
Total 
£ 
£ 
£ 
Cost
At 1 October 2023
33,459 
20,500 
53,959 
At 30 September 2024
33,459 
20,500 
53,959 
Amortisation
At 1 October 2023
20,076 
6,835 
26,911 
Charge for the year
3,346 
1,367 
4,713 
At 30 September 2024
23,422 
8,202 
31,624 
Net book value
At 30 September 2024
10,037 
12,298 
22,335 
At 30 September 2023
13,383 
13,665 
27,048 
5
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 October 2023
24,541 
21,743 
140,968 
10,983 
198,235 
Additions
- 
- 
12,598 
5,362 
17,960 
At 30 September 2024
24,541 
21,743 
153,566 
16,345 
216,195 
Depreciation
At 1 October 2023
15,495 
7,828 
54,590 
3,493 
81,406 
Charge for the year
1,357 
2,783 
9,463 
1,350 
14,953 
At 30 September 2024
16,852 
10,611 
64,053 
4,843 
96,359 
Net book value
At 30 September 2024
7,689 
11,132 
89,513 
11,502 
119,836 
At 30 September 2023
9,046 
13,915 
86,378 
7,490 
116,829 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Accrued income and prepayments
851 
1,772 
Other debtors
340,853 
150,011 
341,704 
151,783 
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ONE PLUS RESTAURANT LIMITED Notes to the Accounts for the year ended 30 September 2024
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
10,000 
10,000 
VAT
17,554 
19,491 
Trade creditors
9,437 
12,890 
Taxes and social security
16,305 
88,274 
Other creditors
7,800 
2,082 
Loans from directors
323 
73,353 
Accruals
15,739 
9,000 
77,158 
215,090 
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
9,890 
20,000 
9
Average number of employees
During the year the average number of employees was 33 (2023: 33).
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