04931231falseOperation of a licenced restaurant2023-10-012024-09-30http://www.companieshouse.gov.uk/2023-09-30http://www.companieshouse.gov.uk/pt:PlantMachinery2023-09-30http://www.companieshouse.gov.uk/pt:ShareCapital2023-09-30http://www.companieshouse.gov.uk/cd:Director12023-10-012024-09-30http://www.companieshouse.gov.uk/pt:PlantMachinery2024-09-30http://www.companieshouse.gov.uk/pt:ShareCapital2024-09-30http://www.companieshouse.gov.uk/pt:FurnitureFittings2023-09-30http://www.companieshouse.gov.uk/pt:FurnitureFittings2024-09-30http://www.companieshouse.gov.uk/cd:OrdinaryShareClass12023-10-012024-09-30http://www.companieshouse.gov.uk/cd:RegisteredOffice2023-10-012024-09-30http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport2023-10-012024-09-30http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2024-09-30http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2023-09-30http://www.companieshouse.gov.uk/2023-10-012024-09-30http://www.companieshouse.gov.uk/2023-09-30http://www.companieshouse.gov.uk/cd:FRS1022023-10-012024-09-30http://www.companieshouse.gov.uk/2024-09-30http://www.companieshouse.gov.uk/cd:FullAccounts2023-10-012024-09-30http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd2023-10-012024-09-30iso4217:GBPxbrli:sharesxbrli:pure
Registered number: 04931231

The Eaves Restaurant Ltd

ACCOUNTS
FOR THE YEAR ENDED 30/09/2024

Prepared By:
Greenhalgh Johnson Ltd
Accountants & Tax Advisers
Elland House
22 High Street
Burgh le Marsh
Lincolnshire
PE24 5JT

The Eaves Restaurant Ltd

ACCOUNTS
FOR THE YEAR ENDED 30/09/2024
DIRECTORS
Pauline Chipperfield
REGISTERED OFFICE
The Eaves
Main Road
Little Steeping
Spilsby
PE23 5BL
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 04931231
BANKERS
Natwest Bank Plc
ACCOUNTANTS
Greenhalgh Johnson Ltd
Accountants & Tax Advisers
Elland House
22 High Street
Burgh le Marsh
Lincolnshire
PE24 5JT

The Eaves Restaurant Ltd

ACCOUNTS
FOR THEYEARENDED30/09/2024
CONTENTS
Page
Directors' Report-
Accountants' Report-
Statement Of Comprehensive Income-
Balance Sheet3
Notes To The Accounts4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account-
Profit And Loss Account Summaries-

The Eaves Restaurant Ltd

BALANCE SHEET AT 30/09/2024
20242023
Notes££
FIXED ASSETS
Tangible assets27,99410,662
CURRENT ASSETS
Stock3,5503,500
Debtors48,8077,658
Cash at bank and in hand100150
12,45711,308
CREDITORS: Amounts falling due within one year515,85712,994
NET CURRENT LIABILITIES(3,400)(1,686)
TOTAL ASSETS LESS CURRENT LIABILITIES4,5948,976
CREDITORS: Amounts falling due after more than one year63,9056,949
PROVISIONS FOR LIABILITIES AND CHARGES81,5192,026
NET (LIABILITIES) / ASSETS(830)1
CAPITAL AND RESERVES
Called up share capital911
Profit and loss account(831)-
SHAREHOLDERS' FUNDS(830)1
For the year ending 30/09/2024 the company was entitled to exemption 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.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 02/04/2025 and signed on their behalf by
.............................
Pauline Chipperfield
Director

The Eaves Restaurant Ltd

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 30/09/2024
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .
1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Plant and Machineryreducing balance 25%
Fixtures and Fittingsreducing balance 25%
1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.
1d. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.
1e. Government Grants
Government grants are recognised based on the accrual model and are measured at the fair value of the asset received or receivable. Grants are classified as relating either to revenue or to assets. Grants relating to revenue are recognised in income over the period in which the related costs are recognised. Grants relating to assets are recognised over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income.

The Eaves Restaurant Ltd

2. TANGIBLE FIXED ASSETS
Plant andFixtures
Machineryand FittingsTotal
£££
Cost
At 01/10/202317,54666,96684,512
At 30/09/202417,54666,96684,512
Depreciation
At 01/10/202314,49359,35773,850
For the year7641,9042,668
At 30/09/202415,25761,26176,518
Net Book Amounts
At 30/09/20242,2895,7057,994
At 30/09/20233,0537,60910,662
3. STOCK 20242023
££
Stock comprises:
Stock3,5503,500
3,5503,500
4. DEBTORS 20242023
££
Amounts falling due within one year
PAYE control26-
Prepayments846823
Directors current account7,9356,835
8,8077,658

The Eaves Restaurant Ltd

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20242023
££
UK corporation tax3111,326
Salaries and wages control1,8551,855
Pension control47105
Bank loans and overdrafts5,0151,875
Bank Loan3,0452,980
NW Onecard 55695101090613251,185988
Trade creditors6021,323
Accruals3,7972,542
15,85712,994
6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
20242023
££
Bank loans (unsecured) >1yr3,9056,949
3,9056,949
7. EMPLOYEES
20242023
No.No.
Average number of employees23
8. PROVISIONS FOR LIABILITIES 20242023
££
Deferred taxation1,5192,026
1,5192,026

The Eaves Restaurant Ltd

9. SHARE CAPITAL 20242023
££
Allotted, issued and fully paid:
1 Ordinary shares of £1 each11
11