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PACHAMAMARESTAURANT LIMITED

Registered Number
09179590
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2024

PACHAMAMARESTAURANT LIMITED
Company Information
for the year from 1 September 2023 to 31 August 2024

Director

NARZIBEKOV, Rustambek

Registered Address

18 Thayer Street
London
W1U 3JY

Registered Number

09179590 (England and Wales)
PACHAMAMARESTAURANT LIMITED
Balance Sheet as at
31 August 2024

Notes

2024

2023

£

£

£

£

Current assets
Stocks360,19930,737
Debtors4765,7971,108,170
Cash at bank and on hand28,06647,392
854,0621,186,299
Creditors amounts falling due within one year5(1,462,783)(1,240,581)
Net current assets (liabilities)(608,721)(54,282)
Total assets less current liabilities(608,721)(54,282)
Creditors amounts falling due after one year6(10,000)(20,000)
Net assets(618,721)(74,282)
Capital and reserves
Called up share capital11
Profit and loss account(618,722)(74,283)
Shareholders' funds(618,721)(74,282)
The financial statements were approved and authorised for issue by the Director on 16 May 2025, and are signed on its behalf by:
NARZIBEKOV, Rustambek
Director
Registered Company No. 09179590
PACHAMAMARESTAURANT LIMITED
Notes to the Financial Statements
for the year ended 31 August 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Going concern
After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Defined contribution pension plan
The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Research and development
Research expenditure is written off against profits in the year in which it is incurred. Identifiable development expenditure is capitalised to the extent that the technical, commercial and financial feasibility can be demonstrated.
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment. Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment.
2.Average number of employees

20242023
Average number of employees during the year5955
3.Stocks

2024

2023

££
Raw materials and consumables60,19930,737
Total60,19930,737
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables9,6667,288
Amounts owed by group undertakings592,114898,423
Other debtors86,00982,523
Prepayments and accrued income78,008119,936
Total765,7971,108,170
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables1,162,701829,486
Bank borrowings and overdrafts10,17010,240
Amounts owed to related parties40,97671,172
Taxation and social security239,604225,336
Other creditors-96,415
Accrued liabilities and deferred income9,3327,932
Total1,462,7831,240,581
6.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts10,00020,000
Total10,00020,000
7.Related party transactions
At the year end the company was owed £28,155 (2023 - £269,306 was owed by) to CRG London Limited, a fellow group undertaking, in respect of an interest free loan which is repayable on demand. At the year end the company was owed £540,966 (2023 - £575,330) by Chicama Limited, a fellow group undertaking, in respect of an interest free loan which is repayable on demand. At the year end the company owed £9,780 (2023 - £69,413 was owed to) by Mamalama Limited, a fellow group undertaking, in respect of an interest free loan which is repayable on demand. At the year end the company was owed £38,368 (2023 - £50,786) by Juzo London Limited, a fellow group undertaking, in respect of an interest free loan which is repayable on demand. At the year end the company was owed £12,821 (2023 - £1,759) to Zephyr 100 Limited, a fellow group undertaking, in respect of an interest free loan which is repayable on demand. At the year end the company was owed £3,000 (2023 - £3,000) by I Narzibekov, a fellow group undertaking, in respect of an interest free loan which is repayable on demand.